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Free State Tax Online

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Free state tax online 5. Free state tax online   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. Free state tax online Shared equity financing agreement. Free state tax online Donation of use of the property. Free state tax online Examples. Free state tax online Days used for repairs and maintenance. Free state tax online Days used as a main home before or after renting. Free state tax online Reporting Income and DeductionsNot used as a home. Free state tax online Used as a home but rented less than 15 days. Free state tax online Used as a home and rented 15 days or more. Free state tax online If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. Free state tax online In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. Free state tax online Only your rental expenses may deducted on Schedule E (Form 1040). Free state tax online Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Free state tax online You must also determine if the dwelling unit is considered a home. Free state tax online The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Free state tax online Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Free state tax online There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. Free state tax online Dwelling unit. Free state tax online   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Free state tax online It also includes all structures or other property belonging to the dwelling unit. Free state tax online A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Free state tax online   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Free state tax online Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. Free state tax online Example. Free state tax online You rent a room in your home that is always available for short-term occupancy by paying customers. Free state tax online You do not use the room yourself and you allow only paying customers to use the room. Free state tax online This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Free state tax online Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. Free state tax online When dividing your expenses, follow these rules. Free state tax online Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. Free state tax online (This rule does not apply when determining whether you used the unit as a home. Free state tax online ) Any day that the unit is available for rent but not actually rented is not a day of rental use. Free state tax online Fair rental price. Free state tax online   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. Free state tax online The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. Free state tax online   Ask yourself the following questions when comparing another property with yours. Free state tax online Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. Free state tax online Example. Free state tax online Your beach cottage was available for rent from June 1 through August 31 (92 days). Free state tax online Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. Free state tax online The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. Free state tax online Your family also used the cottage during the last 2 weeks of May (14 days). Free state tax online The cottage was not used at all before May 17 or after August 31. Free state tax online You figure the part of the cottage expenses to treat as rental expenses as follows. Free state tax online The cottage was used for rental a total of 85 days (92 − 7). Free state tax online The days it was available for rent but not rented (7 days) are not days of rental use. Free state tax online The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Free state tax online You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Free state tax online The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Free state tax online Your rental expenses are 85/99 (86%) of the cottage expenses. Free state tax online Note. Free state tax online When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. Free state tax online Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Free state tax online Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. Free state tax online If you have a net loss, you may not be able to deduct all of the rental expenses. Free state tax online See Dwelling Unit Used as a Home, next. Free state tax online Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. Free state tax online You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. Free state tax online See What is a day of personal use , later. Free state tax online If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. Free state tax online Instead, count it as a day of personal use in applying both (1) and (2) above. Free state tax online What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. Free state tax online You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). Free state tax online However, see Days used as a main home before or after renting , later. Free state tax online A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Free state tax online Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Free state tax online ), and lineal descendants (children, grandchildren, etc. Free state tax online ). Free state tax online Anyone under an arrangement that lets you use some other dwelling unit. Free state tax online Anyone at less than a fair rental price. Free state tax online Main home. Free state tax online   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. Free state tax online Shared equity financing agreement. Free state tax online   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. Free state tax online Donation of use of the property. Free state tax online   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. Free state tax online Examples. Free state tax online   The following examples show how to determine if you have days of personal use. Free state tax online Example 1. Free state tax online You and your neighbor are co-owners of a condominium at the beach. Free state tax online Last year, you rented the unit to vacationers whenever possible. Free state tax online The unit was not used as a main home by anyone. Free state tax online Your neighbor used the unit for 2 weeks last year; you did not use it at all. Free state tax online Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. Free state tax online Example 2. Free state tax online You and your neighbors are co-owners of a house under a shared equity financing agreement. Free state tax online Your neighbors live in the house and pay you a fair rental price. Free state tax online Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. Free state tax online This is because your neighbors rent the house as their main home under a shared equity financing agreement. Free state tax online Example 3. Free state tax online You own a rental property that you rent to your son. Free state tax online Your son does not own any interest in this property. Free state tax online He uses it as his main home and pays you a fair rental price. Free state tax online Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. Free state tax online Example 4. Free state tax online You rent your beach house to Rosa. Free state tax online Rosa rents her cabin in the mountains to you. Free state tax online You each pay a fair rental price. Free state tax online You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. Free state tax online Example 5. Free state tax online You rent an apartment to your mother at less than a fair rental price. Free state tax online You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. Free state tax online Days used for repairs and maintenance. Free state tax online   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Free state tax online Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. Free state tax online Example. Free state tax online Corey owns a cabin in the mountains that he rents for most of the year. Free state tax online He spends a week at the cabin with family members. Free state tax online Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. Free state tax online Corey's family members, however, work substantially full time on the cabin each day during the week. Free state tax online The main purpose of being at the cabin that week is to do maintenance work. Free state tax online Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. Free state tax online Days used as a main home before or after renting. Free state tax online   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. Free state tax online Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Free state tax online You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. Free state tax online However, this special rule does not apply when dividing expenses between rental and personal use. Free state tax online See Property Changed to Rental Use in chapter 4. Free state tax online Example 1. Free state tax online On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. Free state tax online You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). Free state tax online On June 1, 2013, you moved back into your old house. Free state tax online The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. Free state tax online Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. Free state tax online Example 2. Free state tax online On January 31, you moved out of the condominium where you had lived for 3 years. Free state tax online You offered it for rent at a fair rental price beginning on February 1. Free state tax online You were unable to rent it until April. Free state tax online On September 15, you sold the condominium. Free state tax online The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. Free state tax online Examples. Free state tax online   The following examples show how to determine whether you used your rental property as a home. Free state tax online Example 1. Free state tax online You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Free state tax online You rented the basement apartment at a fair rental price to college students during the regular school year. Free state tax online You rented to them on a 9-month lease (273 days). Free state tax online You figured 10% of the total days rented to others at a fair rental price is 27 days. Free state tax online During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Free state tax online Your basement apartment was used as a home because you used it for personal purposes for 30 days. Free state tax online Rent-free use by your brothers is considered personal use. Free state tax online Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Free state tax online Example 2. Free state tax online You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). Free state tax online Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Free state tax online You figured 10% of the total days rented to others at a fair rental price is 3 days. Free state tax online The room was used as a home because you used it for personal purposes for 21 days. Free state tax online That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Free state tax online Example 3. Free state tax online You own a condominium apartment in a resort area. Free state tax online You rented it at a fair rental price for a total of 170 days during the year. Free state tax online For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. Free state tax online Your family actually used the apartment for 10 of those days. Free state tax online Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. Free state tax online You figured 10% of the total days rented to others at a fair rental price is 16 days. Free state tax online Your family also used the apartment for 7 other days during the year. Free state tax online You used the apartment as a home because you used it for personal purposes for 17 days. Free state tax online That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Free state tax online Minimal rental use. Free state tax online   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. Free state tax online See Used as a home but rented less than 15 days, later, for more information. Free state tax online Limit on deductions. Free state tax online   Renting a dwelling unit that is considered a home is not a passive activity. Free state tax online Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. Free state tax online The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. Free state tax online Any expenses carried forward to the next year will be subject to any limits that apply for that year. Free state tax online This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. Free state tax online   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. Free state tax online Reporting Income and Deductions Property not used for personal purposes. Free state tax online   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. Free state tax online Property used for personal purposes. Free state tax online   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. Free state tax online Not used as a home. Free state tax online   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Free state tax online Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Free state tax online The expenses for personal use are not deductible as rental expenses. Free state tax online   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. Free state tax online Used as a home but rented less than 15 days. Free state tax online   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). Free state tax online You are not required to report the rental income and rental expenses from this activity. Free state tax online The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Free state tax online See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Free state tax online Used as a home and rented 15 days or more. Free state tax online   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. Free state tax online Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Free state tax online The expenses for personal use are not deductible as rental expenses. Free state tax online   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. Free state tax online You do not need to use Worksheet 5-1. Free state tax online   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Free state tax online To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. Free state tax online Worksheet 5-1. Free state tax online Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. Free state tax online Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Free state tax online ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. Free state tax online Rental Use Percentage A. Free state tax online Total days available for rent at fair rental price A. Free state tax online       B. Free state tax online Total days available for rent (line A) but not rented B. Free state tax online       C. Free state tax online Total days of rental use. Free state tax online Subtract line B from line A C. Free state tax online       D. Free state tax online Total days of personal use (including days rented at less than fair rental price) D. Free state tax online       E. Free state tax online Total days of rental and personal use. Free state tax online Add lines C and D E. Free state tax online       F. Free state tax online Percentage of expenses allowed for rental. Free state tax online Divide line C by line E     F. Free state tax online . Free state tax online PART II. Free state tax online Allowable Rental Expenses 1. Free state tax online Enter rents received 1. Free state tax online   2a. Free state tax online Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Free state tax online       b. Free state tax online Enter the rental portion of real estate taxes b. Free state tax online       c. Free state tax online Enter the rental portion of deductible casualty and theft losses (see instructions) c. Free state tax online       d. Free state tax online Enter direct rental expenses (see instructions) d. Free state tax online       e. Free state tax online Fully deductible rental expenses. Free state tax online Add lines 2a–2d. Free state tax online Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Free state tax online   3. Free state tax online Subtract line 2e from line 1. Free state tax online If zero or less, enter -0- 3. Free state tax online   4a. Free state tax online Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Free state tax online       b. Free state tax online Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Free state tax online       c. Free state tax online Carryover of operating expenses from 2012 worksheet c. Free state tax online       d. Free state tax online Add lines 4a–4c d. Free state tax online       e. Free state tax online Allowable expenses. Free state tax online Enter the smaller of line 3 or line 4d (see instructions) 4e. Free state tax online   5. Free state tax online Subtract line 4e from line 3. Free state tax online If zero or less, enter -0- 5. Free state tax online   6a. Free state tax online Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Free state tax online       b. Free state tax online Enter the rental portion of depreciation of the dwelling unit b. Free state tax online       c. Free state tax online Carryover of excess casualty losses and depreciation from 2012 worksheet c. Free state tax online       d. Free state tax online Add lines 6a–6c d. Free state tax online       e. Free state tax online Allowable excess casualty and theft losses and depreciation. Free state tax online Enter the smaller of  line 5 or line 6d (see instructions) 6e. Free state tax online   PART III. Free state tax online Carryover of Unallowed Expenses to Next Year 7a. Free state tax online Operating expenses to be carried over to next year. Free state tax online Subtract line 4e from line 4d 7a. Free state tax online   b. Free state tax online Excess casualty and theft losses and depreciation to be carried over to next year. Free state tax online  Subtract line 6e from line 6d b. Free state tax online   Worksheet 5-1 Instructions. Free state tax online Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Free state tax online Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. Free state tax online Line 2a. Free state tax online Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Free state tax online Do not include interest on a loan that did not benefit the dwelling unit. Free state tax online For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. Free state tax online Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Free state tax online Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Free state tax online   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. Free state tax online See the Schedule A instructions. Free state tax online However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Free state tax online See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Free state tax online Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Free state tax online   Note. Free state tax online Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Free state tax online Instead, figure the personal portion on a separate Schedule A. Free state tax online If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. Free state tax online           Line 2c. Free state tax online Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. Free state tax online To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Free state tax online If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Free state tax online On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Free state tax online Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Free state tax online   Note. Free state tax online Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Free state tax online Instead, figure the personal portion on a separate Form 4684. Free state tax online           Line 2d. Free state tax online Enter the total of your rental expenses that are directly related only to the rental activity. Free state tax online These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Free state tax online Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Free state tax online           Line 2e. Free state tax online You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. Free state tax online Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Free state tax online           Line 4b. Free state tax online On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. Free state tax online If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. Free state tax online Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). Free state tax online           Line 4e. Free state tax online You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. Free state tax online *           Line 6a. Free state tax online To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Free state tax online   A. Free state tax online Enter the amount from Form 4684, line 10       B. Free state tax online Enter the rental portion of line A       C. Free state tax online Enter the amount from line 2c of this worksheet       D. Free state tax online Subtract line C from line B. Free state tax online Enter the result here and on line 6a of this worksheet               Line 6e. Free state tax online You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. Free state tax online * *Allocating the limited deduction. Free state tax online If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. Free state tax online Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Free state tax online Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Texas

Face-to-face Tax Help

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

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

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

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

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

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

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

City Street Address Days/Hours of Service Telephone*
Abilene 341 Pine St.,
Rm. 2301
Abilene, TX 79601

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(325) 676-5709
Amarillo 7201 W. Interstate 40
Ste. 105
Amarillo, TX 79106

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(806) 359-2160

Austin 825 E. Rundberg Ln.
Austin, TX 78753

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(512) 499-5127
Beaumont 350 Pine St.
Beaumont, TX 77701

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

 

Services Provided

(409) 981-5760
Corpus Christi 555 N. Carancahua St.
Corpus Christi, TX 78401

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(361) 903-1919
Dallas 1100 Commerce St.,
Rm. 121
Dallas, TX 75242

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(214) 413-6010
El Paso 700 E. San Antonio
El Paso, TX 79901

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(915) 834-6508
Farmers Branch  4050 Alpha Rd.,
Rm. 170
Farmers Branch, TX 75244 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

 (214) 413-6010  
Ft. Worth  819 Taylor St.,
Rm. 6A14
Ft. Worth, TX
76102 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(817) 978-3477 
Harlingen  1810 Hale Ave.
Harlingen, TX 78550 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(956) 365-5185 
Houston
(Downtown) 
1919 Smith St.
Houston, TX 77002 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(281) 721-7021 
Houston (NW)  12941 I45 N
Houston, TX 77060 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(281) 721-7021 
Houston (SE)  8876 I45 S
Houston, TX 77017 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(281) 721-7021 
Houston (SW)  8701 S. Gessner
Houston, TX 77074 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(281) 721-7021 
Longview   1800 NW Loop 281
Longview, TX 75604 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

**This office will be closed 3/31**

 

Services Provided

(903) 297-3142 
Lubbock  1205 Texas Ave.,
Rm. 406
Lubbock, TX 79401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(806) 472-7582 
Midland  1004 N. Big Spring
Midland, TX 79701 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(432) 686-9977 
San Angelo  33 E. Twohig
San Angelo, TX 76903 

Tuesday - 10:30 a.m.- 4:30 p.m.
Wednesday - 8:30 a.m.- 4:30 p.m.
Thursday - 8:30 a.m.- 1:00 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(325) 653-0082 
San Antonio  8626 Tesoro Dr. 
San Antonio, TX 78217 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(210) 841-2090 
Texarkana  500 N. Stateline St.
Texarkana, TX 75501 

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

 

Services Provided

(903) 794-8214 
Tyler 

909 ESE Loop 323, 
Rm. 300
Tyler, TX  75701 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(903) 561-2732 
Waco  6801 Sanger Ave.,
Ste. 1000
Waco, TX 76710 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.) 

 

Services Provided

(254) 741-2312 
Wichita Falls  4309 Jacksboro Hwy.
Wichita Falls, TX 76302 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.- 2:00 p.m.)

 

Services Provided

(940) 766-6317 

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

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

The Taxpayer Advocate Service: Within Texas call:

 Austin  (512) 499-5875
 Dallas  (214) 413-6500
 Houston  (713) 209-3660

 Call 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104.

Partnerships

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

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

Internal Revenue Service
300 E. 8th St., Stop; 6610 AUS
Room 478
Austin, TX 78701

Internal Revenue Service
8700 Tesoro Drive
Stop 6610 SANC
San Antonio, TX 78217

Internal Revenue Service
700 E. San Antonio, Rm C-101 MC
6610 ELP'
El Paso, TX 79901

Internal Revenue Service
1205 Texas Ave., MC 4208 LUB
Lubbock, TX 79410

Internal Revenue Service
1100 Commerce St.
MC 6610 DAL/Rm 1021 
Dallas, TX 75424

Internal Revenue Service
8701 S. Gesner, Stop 6610-Hal
Houston, TX 77074

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

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

Page Last Reviewed or Updated: 31-Mar-2014

The Free State Tax Online

Free state tax online Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Free state tax online Tax questions. Free state tax online Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. Free state tax online  Section C of Form 4684 is new for 2013. Free state tax online You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Free state tax online Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Free state tax online You do not need to complete Appendix A. Free state tax online For details, see Losses from Ponzi-type investment schemes , later. Free state tax online Reminders Future developments. Free state tax online   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. Free state tax online irs. Free state tax online gov/pub547. Free state tax online Photographs of missing children. Free state tax online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free state tax online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free state tax online Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. Free state tax online A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. Free state tax online A theft occurs when someone steals your property. Free state tax online A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. Free state tax online This publication discusses the following topics. Free state tax online Definitions of a casualty, theft, and loss on deposits. Free state tax online How to figure the amount of your gain or loss. Free state tax online How to treat insurance and other reimbursements you receive. Free state tax online The deduction limits. Free state tax online When and how to report a casualty or theft. Free state tax online The special rules for disaster area losses. Free state tax online Forms to file. Free state tax online   Generally, when you have a casualty or theft, you have to file Form 4684. Free state tax online You may also have to file one or more of the following forms. Free state tax online Schedule A (Form 1040). Free state tax online Form 1040NR, Schedule A (for nonresident aliens). Free state tax online Schedule D. Free state tax online Form 4797. Free state tax online For details on which form to use, see How To Report Gains and Losses , later. Free state tax online Condemnations. Free state tax online   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. Free state tax online Workbooks for casualties and thefts. Free state tax online   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Free state tax online It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. Free state tax online   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. Free state tax online Comments and suggestions. Free state tax online   We welcome your comments about this publication and your suggestions for future editions. Free state tax online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free state tax online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state tax online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax online   You can send your comments from www. Free state tax online irs. Free state tax online gov/formspubs/. Free state tax online Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free state tax online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free state tax online Ordering forms and publications. Free state tax online   Visit www. Free state tax online irs. Free state tax online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free state tax online Internal Revenue Service 1201 N. Free state tax online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state tax online   If you have a tax question, check the information available on IRS. Free state tax online gov or call 1-800-829-1040. Free state tax online We cannot answer tax questions sent to either of the above addresses. Free state tax online Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Free state tax online Prev  Up  Next   Home   More Online Publications