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Free Federal Tax Filing

Free federal tax filing 4. Free federal tax filing   Transportation Table of Contents Parking fees. Free federal tax filing Advertising display on car. Free federal tax filing Car pools. Free federal tax filing Hauling tools or instruments. Free federal tax filing Union members' trips from a union hall. Free federal tax filing Car ExpensesStandard Mileage Rate Actual Car Expenses Leasing a Car Disposition of a Car This chapter discusses expenses you can deduct for business transportation when you are not traveling away from home as defined in chapter 1. Free federal tax filing These expenses include the cost of transportation by air, rail, bus, taxi, etc. Free federal tax filing , and the cost of driving and maintaining your car. Free federal tax filing Transportation expenses include the ordinary and necessary costs of all of the following. Free federal tax filing Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Free federal tax filing Tax home is defined in chapter 1. Free federal tax filing Visiting clients or customers. Free federal tax filing Going to a business meeting away from your regular workplace. Free federal tax filing Getting from your home to a temporary workplace when you have one or more regular places of work. Free federal tax filing These temporary workplaces can be either within the area of your tax home or outside that area. Free federal tax filing Transportation expenses do not include expenses you have while traveling away from home overnight. Free federal tax filing Those expenses are travel expenses discussed in chapter 1 . Free federal tax filing However, if you use your car while traveling away from home overnight, use the rules in this chapter to figure your car expense deduction. Free federal tax filing See Car Expenses , later. Free federal tax filing Daily transportation expenses you incur while traveling from home to one or more regular places of business are generally nondeductible commuting expenses. Free federal tax filing However, there may be exceptions to this general rule. Free federal tax filing You can deduct daily transportation expenses incurred going between your residence and a temporary work station outside the metropolitan area where you live. Free federal tax filing Also, daily transportation expenses can be deducted if: (1) you have one or more regular work locations away from your residence or (2) your residence is your principal place of business and you incur expenses going between the residence and another work location in the same trade or business, regardless of whether the work is temporary or permanent and regardless of the distance. Free federal tax filing Illustration of transportation expenses. Free federal tax filing    Figure B , earlier, illustrates the rules that apply for deducting transportation expenses when you have a regular or main job away from your home. Free federal tax filing You may want to refer to it when deciding whether you can deduct your transportation expenses. Free federal tax filing Temporary work location. Free federal tax filing   If you have one or more regular work locations away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location, regardless of distance. Free federal tax filing   If your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary unless there are facts and circumstances that would indicate otherwise. Free federal tax filing   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Free federal tax filing   If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Free federal tax filing It will not be treated as temporary after the date you determine it will last more than 1 year. Free federal tax filing   If the temporary work location is beyond the general area of your regular place of work and you stay overnight, you are traveling away from home. Free federal tax filing You may have deductible travel expenses as discussed in chapter 1 . Free federal tax filing No regular place of work. Free federal tax filing   If you have no regular place of work but ordinarily work in the metropolitan area where you live, you can deduct daily transportation costs between home and a temporary work site outside that metropolitan area. Free federal tax filing   Generally, a metropolitan area includes the area within the city limits and the suburbs that are considered part of that metropolitan area. Free federal tax filing   You cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Free federal tax filing These are nondeductible commuting expenses. Free federal tax filing Two places of work. Free federal tax filing   If you work at two places in one day, whether or not for the same employer, you can deduct the expense of getting from one workplace to the other. Free federal tax filing However, if for some personal reason you do not go directly from one location to the other, you cannot deduct more than the amount it would have cost you to go directly from the first location to the second. Free federal tax filing   Transportation expenses you have in going between home and a part-time job on a day off from your main job are commuting expenses. Free federal tax filing You cannot deduct them. Free federal tax filing Armed Forces reservists. Free federal tax filing   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Free federal tax filing You can deduct the expense of getting from one workplace to the other as just discussed under Two places of work . Free federal tax filing   You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Free federal tax filing In this case, your transportation generally is a nondeductible commuting expense. Free federal tax filing However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Free federal tax filing   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Free federal tax filing   If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Free federal tax filing These expenses are discussed in chapter 1 . Free federal tax filing   If you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you may be able to deduct some of your reserve-related travel costs as an adjustment to gross income rather than as an itemized deduction. Free federal tax filing For more information, see Armed Forces Reservists Traveling More Than 100 Miles From Home under Special Rules, in chapter 6. Free federal tax filing Commuting expenses. Free federal tax filing   You cannot deduct the costs of taking a bus, trolley, subway, or taxi, or of driving a car between your home and your main or regular place of work. Free federal tax filing These costs are personal commuting expenses. Free federal tax filing You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Free federal tax filing You cannot deduct commuting expenses even if you work during the commuting trip. Free federal tax filing Example. Free federal tax filing You sometimes use your cell phone to make business calls while commuting to and from work. Free federal tax filing Sometimes business associates ride with you to and from work, and you have a business discussion in the car. Free federal tax filing These activities do not change the trip from personal to business. Free federal tax filing You cannot deduct your commuting expenses. Free federal tax filing Parking fees. Free federal tax filing    Fees you pay to park your car at your place of business are nondeductible commuting expenses. Free federal tax filing You can, however, deduct business-related parking fees when visiting a customer or client. Free federal tax filing Advertising display on car. Free federal tax filing   Putting display material that advertises your business on your car does not change the use of your car from personal use to business use. Free federal tax filing If you use this car for commuting or other personal uses, you still cannot deduct your expenses for those uses. Free federal tax filing Car pools. Free federal tax filing   You cannot deduct the cost of using your car in a nonprofit car pool. Free federal tax filing Do not include payments you receive from the passengers in your income. Free federal tax filing These payments are considered reimbursements of your expenses. Free federal tax filing However, if you operate a car pool for a profit, you must include payments from passengers in your income. Free federal tax filing You can then deduct your car expenses (using the rules in this publication). Free federal tax filing Hauling tools or instruments. Free federal tax filing   Hauling tools or instruments in your car while commuting to and from work does not make your car expenses deductible. Free federal tax filing However, you can deduct any additional costs you have for hauling tools or instruments (such as for renting a trailer you tow with your car). Free federal tax filing Union members' trips from a union hall. Free federal tax filing   If you get your work assignments at a union hall and then go to your place of work, the costs of getting from the union hall to your place of work are nondeductible commuting expenses. Free federal tax filing Although you need the union to get your work assignments, you are employed where you work, not where the union hall is located. Free federal tax filing Office in the home. Free federal tax filing   If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. Free federal tax filing (See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. Free federal tax filing ) Examples of deductible transportation. Free federal tax filing   The following examples show when you can deduct transportation expenses based on the location of your work and your home. Free federal tax filing Example 1. Free federal tax filing You regularly work in an office in the city where you live. Free federal tax filing Your employer sends you to a 1-week training session at a different office in the same city. Free federal tax filing You travel directly from your home to the training location and return each day. Free federal tax filing You can deduct the cost of your daily round-trip transportation between your home and the training location. Free federal tax filing Example 2. Free federal tax filing Your principal place of business is in your home. Free federal tax filing You can deduct the cost of round-trip transportation between your qualifying home office and your client's or customer's place of business. Free federal tax filing Example 3. Free federal tax filing You have no regular office, and you do not have an office in your home. Free federal tax filing In this case, the location of your first business contact inside the metropolitan area is considered your office. Free federal tax filing Transportation expenses between your home and this first contact are nondeductible commuting expenses. Free federal tax filing Transportation expenses between your last business contact and your home are also nondeductible commuting expenses. Free federal tax filing While you cannot deduct the costs of these trips, you can deduct the costs of going from one client or customer to another. Free federal tax filing Car Expenses If you use your car for business purposes, you ordinarily can deduct car expenses. Free federal tax filing You generally can use one of the two following methods to figure your deductible expenses. Free federal tax filing Standard mileage rate. Free federal tax filing Actual car expenses. Free federal tax filing If you use actual expenses to figure your deduction for a car you lease, there are rules that affect the amount of your lease payments you can deduct. Free federal tax filing See Leasing a Car , later. Free federal tax filing In this publication, “car” includes a van, pickup, or panel truck. Free federal tax filing For the definition of “car” for depreciation purposes, see Car defined under Actual Car Expenses, later. Free federal tax filing Rural mail carriers. Free federal tax filing   If you are a rural mail carrier, you may be able to treat the qualified reimbursement you received as your allowable expense. Free federal tax filing Because the qualified reimbursement is treated as paid under an accountable plan, your employer should not include the reimbursement in your income. Free federal tax filing   If your vehicle expenses are more than the amount of your reimbursement, you can deduct the unreimbursed expenses as an itemized deduction on Schedule A (Form 1040). Free federal tax filing You must complete Form 2106 and attach it to your Form 1040, U. Free federal tax filing S. Free federal tax filing Individual Income Tax Return. Free federal tax filing   A “qualified reimbursement” is the reimbursement you receive that meets both of the following conditions. Free federal tax filing It is given as an equipment maintenance allowance (EMA) to employees of the U. Free federal tax filing S. Free federal tax filing Postal Service. Free federal tax filing It is at the rate contained in the 1991 collective bargaining agreement. Free federal tax filing Any later agreement cannot increase the qualified reimbursement amount by more than the rate of inflation. Free federal tax filing See your employer for information on your reimbursement. Free federal tax filing    If you are a rural mail carrier and received a qualified reimbursement, you cannot use the standard mileage rate. Free federal tax filing Standard Mileage Rate You may be able to use the standard mileage rate to figure the deductible costs of operating your car for business purposes. Free federal tax filing For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Free federal tax filing If you use the standard mileage rate for a year, you cannot deduct your actual car expenses for that year. Free federal tax filing You cannot deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees. Free federal tax filing See Choosing the standard mileage rate and Standard mileage rate not allowed, later. Free federal tax filing You generally can use the standard mileage rate whether or not you are reimbursed and whether or not any reimbursement is more or less than the amount figured using the standard mileage rate. Free federal tax filing See chapter 6 for more information on reimbursements . Free federal tax filing Choosing the standard mileage rate. Free federal tax filing   If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for use in your business. Free federal tax filing Then, in later years, you can choose to use either the standard mileage rate or actual expenses. Free federal tax filing   If you want to use the standard mileage rate for a car you lease, you must use it for the entire lease period. Free federal tax filing For leases that began on or before December 31, 1997, the standard mileage rate must be used for the entire portion of the lease period (including renewals) that is after 1997. Free federal tax filing   You must make the choice to use the standard mileage rate by the due date (including extensions) of your return. Free federal tax filing You cannot revoke the choice. Free federal tax filing However, in later years, you can switch from the standard mileage rate to the actual expenses method. Free federal tax filing If you change to the actual expenses method in a later year, but before your car is fully depreciated, you have to estimate the remaining useful life of the car and use straight line depreciation. Free federal tax filing Example. Free federal tax filing Larry is an employee who occasionally uses his own car for business purposes. Free federal tax filing He purchased the car in 2011, but he did not claim any unreimbursed employee expenses on his 2011 tax return. Free federal tax filing Because Larry did not use the standard mileage rate the first year the car was available for business use, he cannot use the standard mileage rate in 2013 to claim unreimbursed employee business expenses. Free federal tax filing   For more information about depreciation included in the standard mileage rate, see Exception under Methods of depreciation, later. Free federal tax filing Standard mileage rate not allowed. Free federal tax filing   You cannot use the standard mileage rate if you: Use five or more cars at the same time (such as in fleet operations), Claimed a depreciation deduction for the car using any method other than straight line, for example, MACRS (as discussed later under Depreciation Deduction), Claimed a section 179 deduction (discussed later) on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses after 1997 for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. Free federal tax filing (See Rural mail carriers , earlier. Free federal tax filing ) Note. Free federal tax filing You can elect to use the standard mileage rate if you used a car for hire (such as a taxi) unless the standard mileage rate is otherwise not allowed, as discussed above. Free federal tax filing Five or more cars. Free federal tax filing   If you own or lease five or more cars that are used for business at the same time, you cannot use the standard mileage rate for the business use of any car. Free federal tax filing However, you may be able to deduct your actual expenses for operating each of the cars in your business. Free federal tax filing See Actual Car Expenses , later, for information on how to figure your deduction. Free federal tax filing   You are not using five or more cars for business at the same time if you alternate using (use at different times) the cars for business. Free federal tax filing   The following examples illustrate the rules for when you can and cannot use the standard mileage rate for five or more cars. Free federal tax filing Example 1. Free federal tax filing Marcia, a salesperson, owns three cars and two vans that she alternates using for calling on her customers. Free federal tax filing She can use the standard mileage rate for the business mileage of the three cars and the two vans because she does not use them at the same time. Free federal tax filing Example 2. Free federal tax filing Tony and his employees use his four pickup trucks in his landscaping business. Free federal tax filing During the year, he traded in two of his old trucks for two newer ones. Free federal tax filing Tony can use the standard mileage rate for the business mileage of all six of the trucks he owned during the year. Free federal tax filing Example 3. Free federal tax filing Chris owns a repair shop and an insurance business. Free federal tax filing He and his employees use his two pickup trucks and van for the repair shop. Free federal tax filing Chris alternates using his two cars for the insurance business. Free federal tax filing No one else uses the cars for business purposes. Free federal tax filing Chris can use the standard mileage rate for the business use of the pickup trucks, van, and the cars because he never has more than four vehicles used for business at the same time. Free federal tax filing Example 4. Free federal tax filing Maureen owns a car and four vans that are used in her housecleaning business. Free federal tax filing Her employees use the vans, and she uses the car to travel to various customers. Free federal tax filing Maureen cannot use the standard mileage rate for the car or the vans. Free federal tax filing This is because all five vehicles are used in Maureen's business at the same time. Free federal tax filing She must use actual expenses for all vehicles. Free federal tax filing Interest. Free federal tax filing   If you are an employee, you cannot deduct any interest paid on a car loan. Free federal tax filing This applies even if you use the car 100% for business as an employee. Free federal tax filing   However, if you are self-employed and use your car in your business, you can deduct that part of the interest expense that represents your business use of the car. Free federal tax filing For example, if you use your car 60% for business, you can deduct 60% of the interest on Schedule C (Form 1040). Free federal tax filing You cannot deduct the part of the interest expense that represents your personal use of the car. Free federal tax filing    If you use a home equity loan to purchase your car, you may be able to deduct the interest. Free federal tax filing See Publication 936, Home Mortgage Interest Deduction, for more information. Free federal tax filing Personal property taxes. Free federal tax filing   If you itemize your deductions on Schedule A (Form 1040), you can deduct on line 7 state and local personal property taxes on motor vehicles. Free federal tax filing You can take this deduction even if you use the standard mileage rate or if you do not use the car for business. Free federal tax filing   If you are self-employed and use your car in your business, you can deduct the business part of state and local personal property taxes on motor vehicles on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). Free federal tax filing If you itemize your deductions, you can include the remainder of your state and local personal property taxes on the car on Schedule A (Form 1040). Free federal tax filing Parking fees and tolls. Free federal tax filing   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. Free federal tax filing (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. Free federal tax filing ) Sale, trade-in, or other disposition. Free federal tax filing   If you sell, trade in, or otherwise dispose of your car, you may have a gain or loss on the transaction or an adjustment to the basis of your new car. Free federal tax filing See Disposition of a Car , later. Free federal tax filing Actual Car Expenses If you do not use the standard mileage rate, you may be able to deduct your actual car expenses. Free federal tax filing If you qualify to use both methods, you may want to figure your deduction both ways to see which gives you a larger deduction. Free federal tax filing Actual car expenses include: Depreciation Licenses Lease  payments Registration  fees Gas Insurance Repairs Oil Garage rent Tires Tolls Parking fees   If you have fully depreciated a car that you still use in your business, you can continue to claim your other actual car expenses. Free federal tax filing Continue to keep records, as explained later in chapter 5 . Free federal tax filing Business and personal use. Free federal tax filing   If you use your car for both business and personal purposes, you must divide your expenses between business and personal use. Free federal tax filing You can divide your expense based on the miles driven for each purpose. Free federal tax filing Example. Free federal tax filing You are a sales representative for a clothing firm and drive your car 20,000 miles during the year: 12,000 miles for business and 8,000 miles for personal use. Free federal tax filing You can claim only 60% (12,000 ÷ 20,000) of the cost of operating your car as a business expense. Free federal tax filing Employer-provided vehicle. Free federal tax filing   If you use a vehicle provided by your employer for business purposes, you can deduct your actual unreimbursed car expenses. Free federal tax filing You cannot use the standard mileage rate. Free federal tax filing See Vehicle Provided by Your Employer in chapter 6. Free federal tax filing Interest on car loans. Free federal tax filing   If you are an employee, you cannot deduct any interest paid on a car loan. Free federal tax filing This interest is treated as personal interest and is not deductible. Free federal tax filing If you are self-employed and use your car in that business, see Interest , earlier, under Standard Mileage Rate. Free federal tax filing Taxes paid on your car. Free federal tax filing   If you are an employee, you can deduct personal property taxes paid on your car if you itemize deductions. Free federal tax filing Enter the amount paid on line 7 of Schedule A (Form 1040). Free federal tax filing Sales taxes. Free federal tax filing   Generally, sales taxes on your car are part of your car's basis and are recovered through depreciation, discussed later. Free federal tax filing Fines and collateral. Free federal tax filing   You cannot deduct fines you pay or collateral you forfeit for traffic violations. Free federal tax filing Casualty and theft losses. Free federal tax filing   If your car is damaged, destroyed, or stolen, you may be able to deduct part of the loss not covered by insurance. Free federal tax filing See Publication 547, Casualties, Disasters, and Thefts, for information on deducting a loss on your car. Free federal tax filing Depreciation and section 179 deductions. Free federal tax filing   Generally, the cost of a car, plus sales tax and improvements, is a capital expense. Free federal tax filing Because the benefits last longer than 1 year, you generally cannot deduct a capital expense. Free federal tax filing However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal Revenue Code), special depreciation allowance, and depreciation deductions. Free federal tax filing Depreciation allows you to recover the cost over more than 1 year by deducting part of it each year. Free federal tax filing The section 179 deduction , special depreciation allowance , and depreciation deductions are discussed later. Free federal tax filing   Generally, there are limits on these deductions. Free federal tax filing Special rules apply if you use your car 50% or less in your work or business. Free federal tax filing   You can claim a section 179 deduction and use a depreciation method other than straight line only if you do not use the standard mileage rate to figure your business-related car expenses in the year you first place a car in service. Free federal tax filing   If, in the year you first place a car in service, you claim either a section 179 deduction or use a depreciation method other than straight line for its estimated useful life, you cannot use the standard mileage rate on that car in any future year. Free federal tax filing Car defined. Free federal tax filing   For depreciation purposes, a car is any four-wheeled vehicle (including a truck or van) made primarily for use on public streets, roads, and highways. Free federal tax filing Its unloaded gross vehicle weight must not be more than 6,000 pounds. Free federal tax filing A car includes any part, component, or other item physically attached to it or usually included in the purchase price. Free federal tax filing   A car does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a business, A vehicle used directly in the business of transporting persons or property for pay or hire, or A truck or van that is a qualified nonpersonal use vehicle. Free federal tax filing Qualified nonpersonal use vehicles. Free federal tax filing   These are vehicles that by their nature are not likely to be used more than a minimal amount for personal purposes. Free federal tax filing They include trucks and vans that have been specially modified so that they are not likely to be used more than a minimal amount for personal purposes, such as by installation of permanent shelving and painting the vehicle to display advertising or the company's name. Free federal tax filing Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat, are qualified nonpersonal use vehicles. Free federal tax filing More information. Free federal tax filing   See Depreciation Deduction , later, for more information on how to depreciate your vehicle. Free federal tax filing Section 179 Deduction The section 179 deduction allows you to treat a portion or all of the cost of a car as a current expense. Free federal tax filing If you choose to deduct all or part of the cost as a current expense, you must reduce your depreciable basis in the car by the amount of the section 179 deduction. Free federal tax filing There is a limit on the total section 179 deduction, special depreciation allowance, and depreciation deduction for cars, trucks, and vans that may reduce or eliminate any benefit from claiming the section 179 deduction. Free federal tax filing See Depreciation Limits, later. Free federal tax filing You can claim the section 179 deduction only in the year you place the car in service. Free federal tax filing For this purpose, a car is placed in service when it is ready and available for a specifically assigned use, whether in a trade or business, a tax-exempt activity, a personal activity, or for the production of income. Free federal tax filing Even if you are not using the property, it is in service when it is ready and available for its specifically assigned use. Free federal tax filing A car first used for personal purposes cannot qualify for the deduction in a later year when its use changes to business. Free federal tax filing Example. Free federal tax filing In 2012, you bought a new car and used it for personal purposes. Free federal tax filing In 2013, you began to use it for business. Free federal tax filing Changing its use to business use does not qualify the cost of your car for a section 179 deduction in 2013. Free federal tax filing However, you can claim a depreciation deduction for the business use of the car starting in 2013. Free federal tax filing See Depreciation Deduction , later. Free federal tax filing More than 50% business use requirement. Free federal tax filing   You must use the property more than 50% for business to claim any section 179 deduction. Free federal tax filing If you used the property more than 50% for business, multiply the cost of the property by the percentage of business use. Free federal tax filing The result is the cost of the property that can qualify for the section 179 deduction. Free federal tax filing Example. Free federal tax filing Peter purchased a car in April 2013 for $24,500 and used it 60% for business. Free federal tax filing Based on his business usage, the total cost of Peter's car that qualifies for the section 179 deduction is $14,700 ($24,500 cost × 60% business use). Free federal tax filing But see Limit on total section 179, special depreciation allowance, and depreciation deduction , discussed later. Free federal tax filing Limits. Free federal tax filing   There are limits on: The amount of the section 179 deduction, The section 179 deduction for sport utility and certain other vehicles, and The total amount of the section 179 deduction, special depreciation allowance, and depreciation deduction (discussed later ) you can claim for a qualified property. Free federal tax filing Limit on the amount of the section 179 deduction. Free federal tax filing   For 2013, the total amount you can choose to deduct under section 179 generally cannot be more than $500,000. Free federal tax filing   If the cost of your section 179 property placed in service in 2013 is over $2,000,000, you must reduce the $500,000 dollar limit (but not below zero) by the amount of cost over $2,000,000. Free federal tax filing If the cost of your section 179 property placed in service during 2013 is $2,500,000 or more, you cannot take a section 179 deduction. Free federal tax filing   The total amount you can deduct under section 179 each year after you apply the limits listed above cannot be more than the taxable income from the active conduct of any trade or business during the year. Free federal tax filing   If you are married and file a joint return, you and your spouse are treated as one taxpayer in determining any reduction to the dollar limit, regardless of which of you purchased the property or placed it in service. Free federal tax filing   If you and your spouse file separate returns, you are treated as one taxpayer for the dollar limit. Free federal tax filing You must allocate the dollar limit (after any reduction) between you. Free federal tax filing   For more information on the above section 179 deduction limits, see Publication 946. Free federal tax filing Limit for sport utility and certain other vehicles. Free federal tax filing   For sport utility and certain other vehicles placed in service in 2013, the portion of the vehicle's cost taken into account in figuring your section 179 deduction is limited to $25,000. Free federal tax filing This rule applies to any four-wheeled vehicle primarily designed or used to carry passengers over public streets, roads, or highways, that is not subject to any of the passenger automobile limits explained under Depreciation Limits , later, and that is rated at no more than 14,000 pounds gross vehicle weight. Free federal tax filing However, the $25,000 limit does not apply to any vehicle: Designed to have a seating capacity of more than nine persons behind the driver's seat, Equipped with a cargo area of at least 6 feet in interior length that is an open area or is designed for use as an open area but is enclosed by a cap and is not readily accessible directly from the passenger compartment, or That has an integral enclosure, fully enclosing the driver compartment and load carrying device, does not have seating rearward of the driver's seat, and has no body section protruding more than 30 inches ahead of the leading edge of the windshield. Free federal tax filing    Limit on total section 179, special depreciation allowance, and depreciation deduction. Free federal tax filing   Generally, the total amount of section 179, special depreciation allowance, and depreciation deduction you can claim for a car that is qualified property and that you placed in service in 2013 is $11,160. Free federal tax filing The limit is reduced if your business use of the car is less than 100%. Free federal tax filing See Depreciation Limits , later, for more information. Free federal tax filing Example. Free federal tax filing In the earlier example under More than 50% business use requirement, Peter had a car with a cost (for purposes of the section 179 deduction) of $14,700. Free federal tax filing However, based on Peter's business usage of his car, the total of his section 179, special depreciation allowance, and depreciation deductions is limited to $6,696 ($11,160 limit x 60% business use). Free federal tax filing Cost of car. Free federal tax filing   For purposes of the section 179 deduction, the cost of the car does not include any amount figured by reference to any other property held by you at any time. Free federal tax filing For example, if you buy (for cash and a trade-in) a new car to use in your business, your cost for purposes of the section 179 deduction does not include your adjusted basis in the car you trade in for the new car. Free federal tax filing Your cost includes only the cash you paid. Free federal tax filing Basis of car for depreciation. Free federal tax filing   The amount of the section 179 deduction reduces your basis in your car. Free federal tax filing If you choose the section 179 deduction, you must subtract the amount of the deduction from the cost of your car. Free federal tax filing The resulting amount is the basis in your car you use to figure your depreciation deduction. Free federal tax filing When to choose. Free federal tax filing   If you want to take the section 179 deduction, you must make the choice in the tax year you place the car in service for business or work. Free federal tax filing How to choose. Free federal tax filing    Employees use Form 2106 to make this choice and report the section 179 deduction. Free federal tax filing All others use Form 4562. Free federal tax filing   File the appropriate form with either of the following. Free federal tax filing Your original tax return filed for the year the property was placed in service (whether or not you file it timely). Free federal tax filing An amended return filed within the time prescribed by law. Free federal tax filing An election made on an amended return must specify the item of section 179 property to which the election applies and the part of the cost of each such item to be taken into account. Free federal tax filing The amended return must also include any resulting adjustments to taxable income. Free federal tax filing    You must keep records that show the specific identification of each piece of qualifying section 179 property. Free federal tax filing These records must show how you acquired the property, the person you acquired it from, and when you placed it in service. Free federal tax filing Revoking an election. Free federal tax filing   An election (or any specification made in the election) to take a section 179 deduction for 2013 can only be revoked with the Commissioner's approval. Free federal tax filing Recapture of section 179 deduction. Free federal tax filing   To be eligible to claim the section 179 deduction, you must use your car more than 50% for business or work in the year you acquired it. Free federal tax filing If your business use of the car is 50% or less in a later tax year during the recovery period, you have to recapture (include in income) in that later year any excess depreciation. Free federal tax filing Any section 179 deduction claimed on the car is included in calculating the excess depreciation. Free federal tax filing For information on this calculation, see Excess depreciation , later in this chapter under Car Used 50% or Less for Business. Free federal tax filing Dispositions. Free federal tax filing   If you dispose of a car on which you had claimed the section 179 deduction, the amount of that deduction is treated as a depreciation deduction for recapture purposes. Free federal tax filing You treat any gain on the disposition of the property as ordinary income up to the amount of the section 179 deduction and any allowable depreciation (unless you establish the amount actually allowed). Free federal tax filing For information on the disposition of a car, see Disposition of a Car , later. Free federal tax filing Special Depreciation Allowance You may be able to claim the special depreciation allowance for your car, truck, or van, if it is qualified property and was placed in service in 2013. Free federal tax filing The allowance is an additional depreciation deduction of 50% of the car's depreciable basis (after any section 179 deduction, but before figuring your regular depreciation deduction under MACRS). Free federal tax filing The special depreciation allowance applies only for the first year the car is placed in service. Free federal tax filing To qualify for the allowance more than 50% of the use of the car must be in a qualified business use (as defined under Depreciation Deduction, later). Free federal tax filing Combined depreciation. Free federal tax filing   Your combined section 179 deduction, special depreciation allowance, and regular MACRS depreciation deduction is limited to the maximum allowable depreciation deduction for cars of $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Free federal tax filing For trucks and vans, the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Free federal tax filing See Depreciation Limits , later in this chapter. Free federal tax filing Qualified car. Free federal tax filing   To be a qualified car (including trucks and vans), the car must meet all of the following tests. Free federal tax filing You purchased the car new on or after January 1, 2008, but only if no binding written contract to acquire the car existed before January 1, 2008, You placed the car in service in your trade or business before January 1, 2014, You used the car more than 50% in a qualified business use. Free federal tax filing Election not to claim the special depreciation allowance. Free federal tax filing   You can elect not to claim the special depreciation allowance for your car, truck, or van, that is qualified property. Free federal tax filing If you make this election, it applies to all 5-year property placed in service during the year. Free federal tax filing   To make the election, attach a statement to your timely filed return (including extensions) indicating the class of property (5-year for cars) for which you are making the election and that you are electing not to claim the special depreciation allowance for qualified property acquired on or after January 1, 2008. Free federal tax filing    Unless you elect not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Free federal tax filing Depreciation Deduction If you use actual car expenses to figure your deduction for a car you own and use in your business, you can claim a depreciation deduction. Free federal tax filing This means you can deduct a certain amount each year as a recovery of your cost or other basis in your car. Free federal tax filing You generally need to know the following things about the car you intend to depreciate. Free federal tax filing Your basis in the car. Free federal tax filing The date you place the car in service. Free federal tax filing The method of depreciation and recovery period you will use. Free federal tax filing Basis. Free federal tax filing   Your basis in a car for figuring depreciation is generally its cost. Free federal tax filing This includes any amount you borrow or pay in cash, other property, or services. Free federal tax filing   Generally, you figure depreciation on your car, truck, or van using your unadjusted basis (see Unadjusted basis , later). Free federal tax filing However, in some situations you will use your adjusted basis (your basis reduced by depreciation allowed or allowable in earlier years). Free federal tax filing For one of these situations see Exception under Methods of depreciation, later. Free federal tax filing   If you change the use of a car from personal to business, your basis for depreciation is the lesser of the fair market value or your adjusted basis in the car on the date of conversion. Free federal tax filing Additional rules concerning basis are discussed later in this chapter under Unadjusted basis . Free federal tax filing Placed in service. Free federal tax filing   You generally place a car in service when it is available for use in your work or business, in an income-producing activity, or in a personal activity. Free federal tax filing Depreciation begins when the car is placed in service for use in your work or business or for the production of income. Free federal tax filing   For purposes of computing depreciation, if you first start using the car only for personal use and later convert it to business use, you place the car in service on the date of conversion. Free federal tax filing Car placed in service and disposed of in the same year. Free federal tax filing   If you place a car in service and dispose of it in the same tax year, you cannot claim any depreciation deduction for that car. Free federal tax filing Methods of depreciation. Free federal tax filing   Generally, you figure depreciation on cars using the Modified Accelerated Cost Recovery System (MACRS). Free federal tax filing MACRS is discussed later in this chapter. Free federal tax filing Exception. Free federal tax filing   If you used the standard mileage rate in the first year of business use and change to the actual expenses method in a later year, you cannot depreciate your car under the MACRS rules. Free federal tax filing You must use straight line depreciation over the estimated remaining useful life of the car. Free federal tax filing   To figure depreciation under the straight line method, you must reduce your basis in the car (but not below zero) by a set rate per mile for all miles for which you used the standard mileage rate. Free federal tax filing The rate per mile varies depending on the year(s) you used the standard mileage rate. Free federal tax filing For the rate(s) to use, see Depreciation adjustment when you used the standard mileage rate under Disposition of a Car, later. Free federal tax filing   This reduction of basis is in addition to those basis adjustments described later under Unadjusted basis . Free federal tax filing You must use your adjusted basis in your car to figure your depreciation deduction. Free federal tax filing For additional information on the straight line method of depreciation, see Publication 946. Free federal tax filing More-than-50%-use test. Free federal tax filing   Generally, you must use your car more than 50% for qualified business use (defined next) during the year to use MACRS. Free federal tax filing You must meet this more-than-50%-use test each year of the recovery period (6 years under MACRS) for your car. Free federal tax filing   If your business use is 50% or less, you must use the straight line method to depreciate your car. Free federal tax filing This is explained later under Car Used 50% or Less for Business . Free federal tax filing Qualified business use. Free federal tax filing   A qualified business use is any use in your trade or business. Free federal tax filing It does not include use for the production of income (investment use). Free federal tax filing However, you do combine your business and investment use to compute your depreciation deduction for the tax year. Free federal tax filing Use of your car by another person. Free federal tax filing   Do not treat any use of your car by another person as use in your trade or business unless that use meets one of the following conditions. Free federal tax filing It is directly connected with your business. Free federal tax filing It is properly reported by you as income to the other person (and, if you have to, you withhold tax on the income). Free federal tax filing It results in a payment of fair market rent. Free federal tax filing This includes any payment to you for the use of your car. Free federal tax filing Business use changes. Free federal tax filing   If you used your car more than 50% in qualified business use in the year you placed it in service, but 50% or less in a later year (including the year of disposition), you have to change to the straight line method of depreciation. Free federal tax filing See Qualified business use 50% or less in a later year under Car Used 50% or Less for Business, later. Free federal tax filing    Property does not cease to be used more than 50% in qualified business use by reason of a transfer at death. Free federal tax filing Use for more than one purpose. Free federal tax filing   If you use your car for more than one purpose during the tax year, you must allocate the use to the various purposes. Free federal tax filing You do this on the basis of mileage. Free federal tax filing Figure the percentage of qualified business use by dividing the number of miles you drive your car for business purposes during the year by the total number of miles you drive the car during the year for any purpose. Free federal tax filing Change from personal to business use. Free federal tax filing   If you change the use of a car from 100% personal use to business use during the tax year, you may not have mileage records for the time before the change to business use. Free federal tax filing In this case, you figure the percentage of business use for the year as follows. Free federal tax filing Determine the percentage of business use for the period following the change. Free federal tax filing Do this by dividing business miles by total miles driven during that period. Free federal tax filing Multiply the percentage in (1) by a fraction. Free federal tax filing The numerator (top number) is the number of months the car is used for business and the denominator (bottom number) is 12. Free federal tax filing Example. Free federal tax filing You use a car only for personal purposes during the first 6 months of the year. Free federal tax filing During the last 6 months of the year, you drive the car a total of 15,000 miles of which 12,000 miles are for business. Free federal tax filing This gives you a business use percentage of 80% (12,000 ÷ 15,000) for that period. Free federal tax filing Your business use for the year is 40% (80% × 6/12). Free federal tax filing Limits. Free federal tax filing   The amount you can claim for section 179, special depreciation allowance, and depreciation deductions may be limited. Free federal tax filing The maximum amount you can claim depends on the year in which you placed your car in service. Free federal tax filing You have to reduce the maximum amount if you did not use the car exclusively for business. Free federal tax filing See Depreciation Limits , later. Free federal tax filing Unadjusted basis. Free federal tax filing   You use your unadjusted basis (often referred to as your basis or your basis for depreciation) to figure your depreciation using the MACRS depreciation chart, explained later under Modified Accelerated Cost Recovery System (MACRS) . Free federal tax filing Your unadjusted basis for figuring depreciation is your original basis increased or decreased by certain amounts. Free federal tax filing   To figure your unadjusted basis, begin with your car's original basis, which generally is its cost. Free federal tax filing Cost includes sales taxes (see Sales taxes , earlier), destination charges, and dealer preparation. Free federal tax filing Increase your basis by any substantial improvements you make to your car, such as adding air conditioning or a new engine. Free federal tax filing Decrease your basis by any section 179 deduction, special depreciation allowance, gas guzzler tax, clean-fuel vehicle deduction (for vehicles placed in service before Jan. Free federal tax filing 1, 2006), and alternative motor vehicle credit. Free federal tax filing   See Form 8910 for information on the alternative motor vehicle credit. Free federal tax filing If your business use later falls to 50% or less, you may have to recapture (include in your income) any excess depreciation. Free federal tax filing See Car Used 50% or Less for Business, later, for more information. Free federal tax filing If you acquired the car by gift or inheritance, see Publication 551, Basis of Assets, for information on your basis in the car. Free federal tax filing Improvements. Free federal tax filing   A major improvement to a car is treated as a new item of 5-year recovery property. Free federal tax filing It is treated as placed in service in the year the improvement is made. Free federal tax filing It does not matter how old the car is when the improvement is added. Free federal tax filing Follow the same steps for depreciating the improvement as you would for depreciating the original cost of the car. Free federal tax filing However, you must treat the improvement and the car as a whole when applying the limits on the depreciation deductions. Free federal tax filing Your car's depreciation deduction for the year (plus any section 179 deduction, special depreciation allowance, and depreciation on any improvements) cannot be more than the depreciation limit that applies for that year. Free federal tax filing See Depreciation Limits , later. Free federal tax filing Car trade-in. Free federal tax filing   If you traded one car (the “old car”) for another car (the “new car”) in 2013, there are two ways you can treat the transaction. Free federal tax filing You can elect to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Free federal tax filing If you make this election, you treat the old car as disposed of at the time of the trade-in. Free federal tax filing The depreciable basis of the new car is the adjusted basis of the old car (figured as if 100% of the car's use had been for business purposes) plus any additional amount you paid for the new car. Free federal tax filing You then figure your depreciation deduction for the new car beginning with the date you placed it in service. Free federal tax filing You make this election by completing Form 2106, Part II, Section D. Free federal tax filing This method is explained later, beginning at Effect of trade-in on basis . Free federal tax filing If you do not make the election described in (1), you must figure depreciation separately for the remaining basis of the old car and for any additional amount you paid for the new car. Free federal tax filing You must apply two depreciation limits (see Depreciation Limits , later). Free federal tax filing The limit that applies to the remaining basis of the old car generally is the amount that would have been allowed had you not traded in the old car. Free federal tax filing The limit that applies to the additional amount you paid for the new car generally is the limit that applies for the tax year, reduced by the depreciation allowance for the remaining basis of the old car. Free federal tax filing You must use Form 4562 to compute your depreciation deduction. Free federal tax filing You cannot use Form 2106, Part II, Section D. Free federal tax filing This method is explained in Publication 946. Free federal tax filing   If you elect to use the method described in (1), you must do so on a timely filed tax return (including extensions). Free federal tax filing Otherwise, you must use the method described in (2). Free federal tax filing Effect of trade-in on basis. Free federal tax filing   The discussion that follows applies to trade-ins of cars in 2013, where the election was made to treat the transaction as a tax-free disposition of the old car and the purchase of the new car. Free federal tax filing For information on how to figure depreciation for cars involved in a like-kind exchange (trade-in) in 2013, for which the election was not made, see Publication 946 and Regulations section 1. Free federal tax filing 168(i)-6(d)(3). Free federal tax filing Traded car used only for business. Free federal tax filing   If you trade in a car you used only in your business for another car that will be used only in your business, your original basis in the new car is your adjusted basis in the old car, plus any additional amount you pay for the new car. Free federal tax filing Example. Free federal tax filing Paul trades in a car that has an adjusted basis of $5,000 for a new car. Free federal tax filing In addition, he pays cash of $20,000 for the new car. Free federal tax filing His original basis of the new car is $25,000 (his $5,000 adjusted basis in the old car plus the $20,000 cash paid). Free federal tax filing Paul's unadjusted basis is $25,000 unless he claims the section 179 deduction, special depreciation allowance, or has other increases or decreases to his original basis, discussed under Unadjusted basis , earlier. Free federal tax filing Traded car used partly in business. Free federal tax filing   If you trade in a car you used partly in your business for a new car you will use in your business, you must make a “trade-in” adjustment for the personal use of the old car. Free federal tax filing This adjustment has the effect of reducing your basis in your old car, but not below zero, for purposes of figuring your depreciation deduction for the new car. Free federal tax filing (This adjustment is not used, however, when you determine the gain or loss on the later disposition of the new car. Free federal tax filing See Publication 544, Sales and Other Dispositions of Assets, for information on how to report the disposition of your car. Free federal tax filing )   To figure the unadjusted basis of your new car for depreciation, first add to your adjusted basis in the old car any additional amount you pay for the new car. Free federal tax filing Then subtract from that total the excess, if any, of: The total of the amounts that would have been allowable as depreciation during the tax years before the trade if 100% of the use of the car had been business and investment use, over The total of the amounts actually allowed as depreciation during those years. Free federal tax filing For information about figuring depreciation, see Modified Accelerated Cost Recovery System (MACRS) , which follows Example 2, later. Free federal tax filing Modified Accelerated Cost Recovery System (MACRS). Free federal tax filing   The Modified Accelerated Cost Recovery System (MACRS) is the name given to the tax rules for getting back (recovering) through depreciation deductions the cost of property used in a trade or business or to produce income. Free federal tax filing   The maximum amount you can deduct is limited, depending on the year you placed your car in service. Free federal tax filing See Depreciation Limits , later. Free federal tax filing Recovery period. Free federal tax filing   Under MACRS, cars are classified as 5-year property. Free federal tax filing You actually depreciate the cost of a car, truck, or van over a period of 6 calendar years. Free federal tax filing This is because your car is generally treated as placed in service in the middle of the year, and you claim depreciation for one-half of both the first year and the sixth year. Free federal tax filing Depreciation deduction for certain Indian reservation property. Free federal tax filing   Shorter recovery periods are provided under MACRS for qualified Indian reservation property placed in service on Indian reservations after 1993 and before 2014. Free federal tax filing The recovery that applies for a business-use car is 3 years instead of 5 years. Free federal tax filing However, the depreciation limits, discussed later, will still apply. Free federal tax filing   For more information on the qualifications for this shorter recovery period and the percentages to use in figuring the depreciation deduction, see chapter 4 of Publication 946. Free federal tax filing Depreciation methods. Free federal tax filing   You can use one of the following methods to depreciate your car. Free federal tax filing The 200% declining balance method (200% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Free federal tax filing The 150% declining balance method (150% DB) over a 5-year recovery period that switches to the straight line method when that method provides an equal or greater deduction. Free federal tax filing The straight line method (SL) over a 5-year recovery period. Free federal tax filing    If you use Table 4-1 (discussed later under MACRS depreciation chart) to determine your depreciation rate for 2013, you do not need to determine in what year using the straight line method provides an equal or greater deduction. Free federal tax filing This is because the chart has the switch to the straight line method built into its rates. Free federal tax filing   Before choosing a method, you may wish to consider the following facts. Free federal tax filing Using the straight line method provides equal yearly deductions throughout the recovery period. Free federal tax filing Using the declining balance methods provides greater deductions during the earlier recovery years with the deductions generally getting smaller each year. Free federal tax filing MACRS depreciation chart. Free federal tax filing   A 2013 MACRS Depreciation Chart and instructions are included in this chapter as Table 4-1 . Free federal tax filing Using this table will make it easy for you to figure the 2013 depreciation deduction for your car. Free federal tax filing A similar chart appears in the Instructions for Form 2106. Free federal tax filing    You may have to use the tables in Publication 946 instead of using this MACRS Depreciation Chart. Free federal tax filing   You must use the Depreciation Tables in Publication 946 rather than the 2013 MACRS Depreciation Chart in this publication if any one of the following four conditions applies to you. Free federal tax filing You file your return on a fiscal year basis. Free federal tax filing You file your return for a short tax year (less than 12 months). Free federal tax filing During the year, all of the following conditions apply. Free federal tax filing You placed some property in service from January through September. Free federal tax filing You placed some property in service from October through December. Free federal tax filing Your basis in the property you placed in service from October through December (excluding nonresidential real property, residential rental property, and property placed in service and disposed of in the same year) was more than 40% of your total bases in all property you placed in service during the year. Free federal tax filing   You placed qualified property in service on an Indian reservation. Free federal tax filing Depreciation in future years. Free federal tax filing   If you use the percentages from the chart, you generally must continue to use them for the entire recovery period of your car. Free federal tax filing However, you cannot continue to use the chart if your basis in your car is adjusted because of a casualty. Free federal tax filing In that case, for the year of the adjustment and the remaining recovery period, figure the depreciation without the chart using your adjusted basis in the car at the end of the year of the adjustment and over the remaining recovery period. Free federal tax filing See Figuring the Deduction Without Using the Tables in chapter 4 of Publication 946. Free federal tax filing    In future years, do not use the chart in this edition of the publication. Free federal tax filing Instead, use the chart in the publication or the form instructions for those future years. Free federal tax filing Disposition of car during recovery period. Free federal tax filing   If you dispose of the car before the end of the recovery period, you are generally allowed a half year of depreciation in the year of disposition unless you purchased the car during the last quarter of a year. Free federal tax filing See Depreciation deduction for the year of disposition under Disposition of a Car, later, for information on how to figure the depreciation allowed in the year of disposition. Free federal tax filing How to use the 2013 chart. Free federal tax filing   To figure your depreciation deduction for 2013, find the percentage in the column of Table 4-1 based on the date that you first placed the car in service and the depreciation method that you are using. Free federal tax filing Multiply the unadjusted basis of your car (defined earlier) by that percentage to determine the amount of your depreciation deduction. Free federal tax filing If you prefer to figure your depreciation deduction without the help of the chart, see Publication 946. Free federal tax filing    Your deduction cannot be more than the maximum depreciation limit for cars. Free federal tax filing See Depreciation Limits, later. Free federal tax filing Example. Free federal tax filing Phil bought a used truck in February 2012 to use exclusively in his landscape business. Free federal tax filing He paid $9,200 for the truck with no trade-in. Free federal tax filing Phil did not claim any section 179 deduction, the truck did not qualify for the special depreciation allowance, and he chose to use the 200% DB method to get the largest depreciation deduction in the early years. Free federal tax filing Phil used the MACRS depreciation chart in 2012 to find his percentage. Free federal tax filing The unadjusted basis of his truck equals its cost because Phil used it exclusively for business. Free federal tax filing He multiplied the unadjusted basis of his truck, $9,200, by the percentage that applied, 20%, to figure his 2012 depreciation deduction of $1,840. Free federal tax filing In 2013, Phil used the truck for personal purposes when he repaired his father's cabin. Free federal tax filing His records show that the business use of his truck was 90% in 2013. Free federal tax filing Phil used Table 4-1 to find his percentage. Free federal tax filing Reading down the first column for the date placed in service and across to the 200% DB column, he locates his percentage, 32%. Free federal tax filing He multiplies the unadjusted basis of his truck, $8,280 ($9,200 cost × 90% business use), by 32% to figure his 2013 depreciation deduction of $2,650. Free federal tax filing Depreciation Limits There are limits on the amount you can deduct for depreciation of your car, truck, or van. Free federal tax filing The section 179 deduction and special depreciation allowance are treated as depreciation for purposes of the limits. Free federal tax filing The maximum amount you can deduct each year depends on the year you place the car in service. Free federal tax filing These limits are shown in the following tables. Free federal tax filing   Maximum Depreciation Deduction for Cars Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2012–2013 $11,1601 $5,100 $3,050 $1,875 2010–2011 11,0602 4,900 2,950 1,775 2008–2009 10,9603 4,800 2,850 1,775 2007 3,060 4,900 2,850 1,775 2006 2,960 4,800 2,850 1,775 2005 2,960 4,700 2,850 1,675 2004 10,6103 4,800 2,850 1,675 5/06/2003– 12/31/2003 10,7104 4,900 2,950 1,775 1/01/2003– 5/05/2003 7,6605 4,900 2,950 1,775 2001–2002 7,6605 4,900 2,950 1,775 2000 3,060 4,900 2,950 1,775 1$3,160 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Free federal tax filing 2$3,060 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Free federal tax filing 3$2,960 if the car is not qualified property or if you elect not to claim the special depreciation allowance. Free federal tax filing 4$7,660 if you acquired the car before 5/6/2003. Free federal tax filing $3,060 if the car is not qualified property or if you elect not to claim any special depreciation allowance. Free federal tax filing 5$3,060 if you acquired the car before 9/11/2001, the car is not qualified property, or you elect not to claim the special depreciation allowance. Free federal tax filing Trucks and vans. Free federal tax filing   For 2013, the maximum depreciation deductions for trucks and vans are generally higher than those for cars. Free federal tax filing A truck or van is a passenger automobile that is classified by the manufacturer as a truck or van and rated at 6,000 pounds gross vehicle weight or less. Free federal tax filing For trucks and vans placed in service before 2003, use the Maximum Depreciation Deduction for Cars table. Free federal tax filing Maximum Depreciation Deduction for Trucks and Vans Date       4th & Placed 1st 2nd 3rd Later In Service Year Year Year Years 2013 $11,3601 $5,400 $3,250 $1,975 2012 $11,3601 $5,300 $3,150 $1,875 2011 11,2601 5,200 3,150 1,875 2010 11,1601 5,100 3,050 1,875 2009 11,0601 4,900 2,950 1,775 2008 11,1601 5,100 3,050 1,875 2007 3,260 5,200 3,050 1,875 2005–2006 3,260 5,200 3,150 1,875 2004 10,9101 5,300 3,150 1,875 2003 11,0101,2 5,400 3,250 1,975 1If the special depreciation allowance does not apply or you make the election not to claim the special depreciation allowance, the first-year limit is $3,360 for 2012 and 2013, $3,260 for 2011, $3,160 for 2010, $3,060 for 2009, $3,160 for 2008, $3,260 for 2004, and $3,360 for 2003. Free federal tax filing 2If the truck or van was acquired before 5/06/2003, the truck or van is qualified property, and you claim the special depreciation allowance for the truck or van, the maximum deduction is $7,960. Free federal tax filing Car used less than full year. Free federal tax filing   The depreciation limits are not reduced if you use a car for less than a full year. Free federal tax filing This means that you do not reduce the limit when you either place a car in service or dispose of a car during the year. Free federal tax filing However, the depreciation limits are reduced if you do not use the car exclusively for business and investment purposes. Free federal tax filing See Reduction for personal use , next. Free federal tax filing Reduction for personal use. Free federal tax filing   The depreciation limits are reduced based on your percentage of personal use. Free federal tax filing If you use a car less than 100% in your business or work, you must determine the depreciation deduction limit by multiplying the limit amount by the percentage of business and investment use during the tax year. Free federal tax filing Section 179 deduction. Free federal tax filing   The section 179 deduction is treated as a depreciation deduction. Free federal tax filing If you place a car that is not a truck or van in service in 2013, use it only for business, and choose the section 179 deduction, the special depreciation allowance, and the depreciation deduction for that car for 2013 is limited to $11,160. Free federal tax filing Example. Free federal tax filing On September 4, 2013, Jack bought a used car for $10,000 and placed it in service. Free federal tax filing He used it 80% for his business, and he chooses to take a section 179 deduction for the car. Free federal tax filing The car is not qualified property for purposes of the special depreciation allowance. Free federal tax filing Before applying the limit, Jack figures his maximum section 179 deduction to be $8,000. Free federal tax filing This is the cost of his qualifying property (up to the maximum $500,000 amount) multiplied by his business use ($10,000 × 80%). Free federal tax filing Jack then figures that his section 179 deduction for 2013 is limited to $2,528 (80% of $3,160). Free federal tax filing He then figures his unadjusted basis of $5,472 (($10,000 × 80%) − $2,528) for determining his depreciation deduction. Free federal tax filing Jack has reached his maximum depreciation deduction for 2013. Free federal tax filing For 2014, Jack will use his unadjusted basis of $5,472 to figure his depreciation deduction. Free federal tax filing Deductions in years after the recovery period. Free federal tax filing   If the depreciation deductions for your car are reduced under the passenger automobile limits (discussed earlier), you will have unrecovered basis in your car at the end of the recovery period. Free federal tax filing If you continue to use your car for business, you can deduct that unrecovered basis (subject to depreciation limits) after the recovery period ends. Free federal tax filing Unrecovered basis. Free federal tax filing   This is your cost or other basis in the car reduced by any clean-fuel vehicle deduction (for vehicles placed in service before January 1, 2006), alternative motor vehicle credit, electric vehicle credit, gas guzzler tax, and depreciation (including any special depreciation allowance , discussed earlier, unless you elect not to claim it) and section 179 deductions that would have been allowable if you had used the car 100% for business and investment use. Free federal tax filing The recovery period. Free federal tax filing   For 5-year property, your recovery period is 6 calendar years. Free federal tax filing A part year's depreciation is allowed in the first calendar year, a full year's depreciation is allowed in each of the next 4 calendar years, and a part year's depreciation is allowed in the 6th calendar year. Free federal tax filing   Under MACRS, your recovery period is the same whether you use declining balance or straight line depreciation. Free federal tax filing You determine your unrecovered basis in the 7th year after you placed the car in service. Free federal tax filing How to treat unrecovered basis. Free federal tax filing   If you continue to use your car for business after the recovery period, you can claim a depreciation deduction in each succeeding tax year until you recover your basis in the car. Free federal tax filing The maximum amount you can deduct each year is determined by the date you placed the car in service and your business-use percentage. Free federal tax filing For example, no deduction is allowed for a year you use your car 100% for personal purposes. Free federal tax filing Example. Free federal tax filing In April 2007, Bob bought and placed in service a car he used exclusively in his business. Free federal tax filing The car cost $31,500. Free federal tax filing Bob did not claim a section 179 deduction or the special depreciation allowance for the car. Free federal tax filing He continued to use the car 100% in his business throughout the recovery period (2007 through 2012). Free federal tax filing For those years, Bob used the MACRS Depreciation Chart (200% declining balance method) and the Maximum Depreciation Deduction for Cars table, earlier, for the applicable tax year to compute his depreciation deductions during the recovery period. Free federal tax filing Bob's depreciation deductions were subject to the depreciation limits so he will have unrecovered basis at the end of the recovery period as shown in the following table. Free federal tax filing      MACRS     Deprec. Free federal tax filing Year % Amount Limit Allowed 2007 20. Free federal tax filing 00 $6,300 $3,060 $ 3,060 2008 32. Free federal tax filing 00 10,080 4,900 4,900 2009 19. Free federal tax filing 20 6,048 2,850 2,850 2010 11. Free federal tax filing 52 3,629 1,775 1,775 2011 11. Free federal tax filing 52 3,629 1,775 1,775 2012 5. Free federal tax filing 76 1,814 1,775 1,775 Total $31,500   16,135 For the correct limit, see Maximum Depreciation Deduction for Cars under “Depreciation Limits,” earlier, for the maximum amount of depreciation allowed each year. Free federal tax filing   At the end of 2012, Bob had an unrecovered basis in the car of $15,365 ($31,500 – $16,135). Free federal tax filing If Bob continued to use the car 100% for business in 2013 and later years, he can claim a depreciation deduction equal to the lesser of $1,775 or his remaining unrecovered basis. Free federal tax filing   If Bob's business use of the car was less than 100% during any year, his depreciation deduction would be less than the maximum amount allowable for that year. Free federal tax filing However, in determining his unrecovered basis in the car, he would still reduce his original basis by the maximum amount allowable as if the business use had been 100%. Free federal tax filing For example, if Bob had used his car 60% for business instead of 100%, his allowable depreciation deductions would have been $9,681 ($16,135 × 60%), but he still would have to reduce his basis by $16,135 to determine his unrecovered basis. Free federal tax filing Table 4-1. Free federal tax filing 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Free federal tax filing ) If you claim actual expenses for your car, use the chart below to find the depreciation method and percentage to use for your 2013 return for cars placed in service in 2013. Free federal tax filing   First, using the left column, find the date you first placed the car in service in 2013. Free federal tax filing Then select the depreciation method and percentage from column (a), (b), or (c) following the rules explained in this chapter. Free federal tax filing For cars placed in service before 2013, you must use the same method you used on last year's return unless a decline in your business use requires you to change to the straight line method. Free federal tax filing Refer back to the MACRS Depreciation Chart for the year you placed the car in service. Free federal tax filing (See Car Used 50% or Less for Business . Free federal tax filing )  Multiply the unadjusted basis of your car by your business use percentage. Free federal tax filing Multiply the result by the percentage you found in the chart to find the amount of your depreciation deduction for 2013. Free federal tax filing (Also see Depreciation Limits . Free federal tax filing )   If you placed your car in service after September of any year and you placed other business property in service during the same year, you may have to use the Jan. Free federal tax filing 1—Sept. Free federal tax filing 30 percentage instead of the Oct. Free federal tax filing 1—Dec. Free federal tax filing 31 percentage for your car. Free federal tax filing               To find out if this applies to you, determine: 1) the basis of all business property you placed in service after September of that year and 2) the basis of all business property you placed in service during that entire year. Free federal tax filing If the basis of the property placed in service after September is not more than 40% of the basis of all property (certain property is excluded) placed in service for the entire year, use the percentage for Jan. Free federal tax filing 1—Sept. Free federal tax filing 30 for figuring depreciation for your car. Free federal tax filing See Which Convention Applies? in chapter 4 of Publication 946 for more details. Free federal tax filing               Example. Free federal tax filing You buy machinery (basis of $32,000) in May 2013 and a new van (basis of $20,000) in October 2013, both used 100% in your business. Free federal tax filing You
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Nebraska Office of the Attorney General

Website: Nebraska Office of the Attorney General

Address: Nebraska Office of the Attorney General
Consumer Protection Division
2115 State Capitol
Lincoln, NE 68509

Phone Number: 402-471-2682

Toll-free: 1-800-727-6432 (NE) 1-888-850-7555 (in Spanish)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking and Finance

Website: Department of Banking and Finance

Address: Department of Banking and Finance
PO Box 95006
Lincoln, NE 68509-5006

Phone Number: 402-471-2171

Toll-free: 1-877-471-3445

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
PO Box 82089
Lincoln, NE 68501-2089

Phone Number: 402-471-2201

Toll-free: 1-877-564-7323 (NE)

TTY: 1-800-833-7352

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Banking and Finance

Website: Department of Banking and Finance

Address: Department of Banking and Finance
Bureau of Securities
PO Box 95006
Lincoln, NE 68509-5006

Phone Number: 402-471-3445

Toll-free: 1-877-471-3445

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
1200 N St., Suite 300
Lincoln, NE 68508

Phone Number: 402-471-3101

Toll-free: 1-800-526-0017 (NE)

TTY: 402-471-0213

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The Free Federal Tax Filing

Free federal tax filing 13. Free federal tax filing   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. Free federal tax filing Free help with your tax return. Free federal tax filing   You can get free help preparing your return nationwide from IRS-certified volunteers. Free federal tax filing The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free federal tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free federal tax filing 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. Free federal tax filing In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free federal tax filing To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free federal tax filing gov, download the IRS2Go app, or call 1-800-906-9887. Free federal tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free federal tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free federal tax filing aarp. Free federal tax filing org/money/taxaide or call 1-888-227-7669. Free federal tax filing For more information on these programs, go to IRS. Free federal tax filing gov and enter “VITA” in the search box. Free federal tax filing Internet. Free federal tax filing    IRS. Free federal tax filing gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free federal tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Free federal tax filing 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. Free federal tax filing Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free federal tax filing gov or download the IRS2Go app and select the Refund Status option. Free federal tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. Free federal tax filing 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. Free federal tax filing You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free federal tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free federal tax filing Use the Interactive Tax Assistant (ITA) to research your tax questions. Free federal tax filing No need to wait on the phone or stand in line. Free federal tax filing 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. Free federal tax filing When you reach the response screen, you can print the entire interview and the final response for your records. Free federal tax filing New subject areas are added on a regular basis. Free federal tax filing  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free federal tax filing gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free federal tax filing You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free federal tax filing The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free federal tax filing 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. Free federal tax filing 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. Free federal tax filing You can also ask the IRS to mail a return or an account transcript to you. Free federal tax filing Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free federal tax filing gov or by calling 1-800-908-9946. Free federal tax filing Tax return and tax account transcripts are generally available for the current year and the past three years. Free federal tax filing Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free federal tax filing Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free federal tax filing 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. Free federal tax filing Check the status of your amended return using Where's My Amended Return? Go to IRS. Free federal tax filing gov and enter Where's My Amended Return? in the search box. Free federal tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free federal tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. Free federal tax filing Make a payment using one of several safe and convenient electronic payment options available on IRS. Free federal tax filing gov. Free federal tax filing Select the Payment tab on the front page of IRS. Free federal tax filing gov for more information. Free federal tax filing Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free federal tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free federal tax filing gov. Free federal tax filing 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. Free federal tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free federal tax filing gov. Free federal tax filing Request an Electronic Filing PIN by going to IRS. Free federal tax filing gov and entering Electronic Filing PIN in the search box. Free federal tax filing Download forms, instructions and publications, including accessible versions for people with disabilities. Free federal tax filing Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free federal tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free federal tax filing An employee can answer questions about your tax account or help you set up a payment plan. Free federal tax filing Before you visit, check the Office Locator on IRS. Free federal tax filing gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free federal tax filing If you have a special need, such as a disability, you can request an appointment. Free federal tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free federal tax filing Apply for an Employer Identification Number (EIN). Free federal tax filing Go to IRS. Free federal tax filing gov and enter Apply for an EIN in the search box. Free federal tax filing Read the Internal Revenue Code, regulations, or other official guidance. Free federal tax filing Read Internal Revenue Bulletins. Free federal tax filing Sign up to receive local and national tax news and more by email. Free federal tax filing Just click on “subscriptions” above the search box on IRS. Free federal tax filing gov and choose from a variety of options. Free federal tax filing    Phone. Free federal tax filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free federal tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Free federal tax filing Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free federal tax filing gov, or download the IRS2Go app. Free federal tax filing 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. Free federal tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free federal tax filing Most VITA and TCE sites offer free electronic filing. Free federal tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free federal tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free federal tax filing 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. Free federal tax filing 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. Free federal tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. Free federal tax filing Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free federal tax filing 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. Free federal tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free federal tax filing Note, the above information is for our automated hotline. Free federal tax filing 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. Free federal tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free federal tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free federal tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. Free federal tax filing 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). Free federal tax filing You should receive your order within 10 business days. Free federal tax filing Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free federal tax filing 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. Free federal tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free federal tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free federal tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free federal tax filing    Walk-in. Free federal tax filing You can find a selection of forms, publications and services — in-person. Free federal tax filing Products. Free federal tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free federal tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free federal tax filing Services. Free federal tax filing You can walk in to your local TAC for face-to-face tax help. Free federal tax filing An employee can answer questions about your tax account or help you set up a payment plan. Free federal tax filing Before visiting, use the Office Locator tool on IRS. Free federal tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free federal tax filing    Mail. Free federal tax filing You can send your order for forms, instructions, and publications to the address below. Free federal tax filing You should receive a response within 10 business days after your request is received. Free federal tax filing Internal Revenue Service 1201 N. Free federal tax filing Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free federal tax filing The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free federal tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free federal tax filing   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free federal tax filing 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. Free federal tax filing You face (or your business is facing) an immediate threat of adverse action. Free federal tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free federal tax filing   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. Free federal tax filing Here's why we can help: TAS is an independent organization within the IRS. Free federal tax filing Our advocates know how to work with the IRS. Free federal tax filing Our services are free and tailored to meet your needs. Free federal tax filing We have offices in every state, the District of Columbia, and Puerto Rico. Free federal tax filing   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free federal tax filing   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free federal tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free federal tax filing Low Income Taxpayer Clinics. Free federal tax filing   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. Free federal tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free federal tax filing Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free federal tax filing Prev  Up  Next   Home   More Online Publications