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Irs 1040x Instructions

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Irs 1040x Instructions

Irs 1040x instructions 6. Irs 1040x instructions   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Irs 1040x instructions Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Irs 1040x instructions Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Irs 1040x instructions S. Irs 1040x instructions Tax Treaties See chapter 7 for information about getting these publications. Irs 1040x instructions Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Irs 1040x instructions See Table 6-1 at the end of this chapter for a list of these countries. Irs 1040x instructions Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Irs 1040x instructions If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Irs 1040x instructions Treaty benefits generally are available to residents of the United States. Irs 1040x instructions They generally are not available to U. Irs 1040x instructions S. Irs 1040x instructions citizens who do not reside in the United States. Irs 1040x instructions However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Irs 1040x instructions S. Irs 1040x instructions citizens residing in the treaty countries. Irs 1040x instructions U. Irs 1040x instructions S. Irs 1040x instructions citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Irs 1040x instructions Certification of U. Irs 1040x instructions S. Irs 1040x instructions residency. Irs 1040x instructions   Use Form 8802, Application for United States Residency Certification, to request certification of U. Irs 1040x instructions S. Irs 1040x instructions residency for purposes of claiming benefits under a tax treaty. Irs 1040x instructions Certification can be requested for the current and any prior calendar years. Irs 1040x instructions You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Irs 1040x instructions Common Benefits Some common tax treaty benefits are explained below. Irs 1040x instructions The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Irs 1040x instructions Benefits provided by certain treaties are not provided by others. Irs 1040x instructions Personal service income. Irs 1040x instructions If you are a U. Irs 1040x instructions S. Irs 1040x instructions resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Irs 1040x instructions Professors and teachers. Irs 1040x instructions If you are a U. Irs 1040x instructions S. Irs 1040x instructions resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Irs 1040x instructions Students, trainees, and apprentices. Irs 1040x instructions If you are a U. Irs 1040x instructions S. Irs 1040x instructions resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Irs 1040x instructions Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Irs 1040x instructions Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Irs 1040x instructions Pensions and annuities. Irs 1040x instructions If you are a U. Irs 1040x instructions S. Irs 1040x instructions resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Irs 1040x instructions Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Irs 1040x instructions Investment income. Irs 1040x instructions If you are a U. Irs 1040x instructions S. Irs 1040x instructions resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Irs 1040x instructions Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Irs 1040x instructions Tax credit provisions. Irs 1040x instructions If you are a U. Irs 1040x instructions S. Irs 1040x instructions resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Irs 1040x instructions Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Irs 1040x instructions S. Irs 1040x instructions tax on the income. Irs 1040x instructions Nondiscrimination provisions. Irs 1040x instructions Most U. Irs 1040x instructions S. Irs 1040x instructions tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Irs 1040x instructions S. Irs 1040x instructions citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Irs 1040x instructions Saving clauses. Irs 1040x instructions U. Irs 1040x instructions S. Irs 1040x instructions treaties contain saving clauses that provide that the treaties do not affect the U. Irs 1040x instructions S. Irs 1040x instructions taxation of its own citizens and residents. Irs 1040x instructions As a result, U. Irs 1040x instructions S. Irs 1040x instructions citizens and residents generally cannot use the treaty to reduce their U. Irs 1040x instructions S. Irs 1040x instructions tax liability. Irs 1040x instructions However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Irs 1040x instructions S. Irs 1040x instructions citizens or residents. Irs 1040x instructions It is important that you examine the applicable saving clause to determine if an exception applies. Irs 1040x instructions More information on treaties. Irs 1040x instructions   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Irs 1040x instructions Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Irs 1040x instructions S. Irs 1040x instructions ” appears in the treaty exemption discussions in Publication 901. Irs 1040x instructions   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Irs 1040x instructions Competent Authority Assistance If you are a U. Irs 1040x instructions S. Irs 1040x instructions citizen or resident alien, you can request assistance from the U. Irs 1040x instructions S. Irs 1040x instructions competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Irs 1040x instructions You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Irs 1040x instructions The U. Irs 1040x instructions S. Irs 1040x instructions competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Irs 1040x instructions Effect of request for assistance. Irs 1040x instructions   If your request provides a basis for competent authority assistance, the U. Irs 1040x instructions S. Irs 1040x instructions competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Irs 1040x instructions How to make your request. Irs 1040x instructions   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Irs 1040x instructions You are denied treaty benefits. Irs 1040x instructions Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Irs 1040x instructions   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Irs 1040x instructions Some of the steps you should consider taking include the following. Irs 1040x instructions Filing a protective claim for credit or refund of U. Irs 1040x instructions S. Irs 1040x instructions taxes. Irs 1040x instructions Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Irs 1040x instructions Avoiding the lapse or termination of your right to appeal any tax determination. Irs 1040x instructions Complying with all applicable procedures for invoking competent authority consideration. Irs 1040x instructions Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Irs 1040x instructions S. Irs 1040x instructions or treaty country tax. Irs 1040x instructions Taxpayers can consult with the U. Irs 1040x instructions S. Irs 1040x instructions competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Irs 1040x instructions   The request should contain all essential items of information, including the following items. Irs 1040x instructions A reference to the treaty and the treaty provisions on which the request is based. Irs 1040x instructions The years and amounts involved in both U. Irs 1040x instructions S. Irs 1040x instructions dollars and foreign currency. Irs 1040x instructions A brief description of the issues for which competent authority assistance is requested. Irs 1040x instructions   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Irs 1040x instructions Revenue Procedure 2006-54 is available at www. Irs 1040x instructions irs. Irs 1040x instructions gov/irb/2006-49_IRB/ar13. Irs 1040x instructions html. Irs 1040x instructions   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Irs 1040x instructions S. Irs 1040x instructions competent authority assistance under tax treaties. Irs 1040x instructions As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Irs 1040x instructions    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Irs 1040x instructions   In the case of U. Irs 1040x instructions S. Irs 1040x instructions - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Irs 1040x instructions If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Irs 1040x instructions Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Irs 1040x instructions This table is updated through October 31, 2013. Irs 1040x instructions You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Irs 1040x instructions You can obtain the text of most U. Irs 1040x instructions S. Irs 1040x instructions treaties at IRS. Irs 1040x instructions gov. Irs 1040x instructions You also can request the text of treaties from the Department of Treasury at the following address. Irs 1040x instructions Department of Treasury Office of Business and Public Liaison Rm. Irs 1040x instructions 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Irs 1040x instructions S. Irs 1040x instructions Virgin Islands, you can call the IRS at 1-800-829-1040. Irs 1040x instructions Table 6–1. Irs 1040x instructions List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Irs 1040x instructions D. Irs 1040x instructions ) Australia TIAS 10773 Dec. Irs 1040x instructions 1, 1983 1986-2 C. Irs 1040x instructions B. Irs 1040x instructions 220 1986-2 C. Irs 1040x instructions B. Irs 1040x instructions 246 Protocol TIAS Jan. Irs 1040x instructions 1, 2004     Austria TIAS Jan. Irs 1040x instructions 1, 1999     Bangladesh TIAS Jan. Irs 1040x instructions 1, 2007     Barbados TIAS 11090 Jan. Irs 1040x instructions 1, 1984 1991-2 C. Irs 1040x instructions B. Irs 1040x instructions 436 1991-2 C. Irs 1040x instructions B. Irs 1040x instructions 466 Protocol TIAS Jan. Irs 1040x instructions 1, 2005     Belgium TIAS Jan. Irs 1040x instructions 1, 2008     Bulgaria TIAS Jan. Irs 1040x instructions 1, 2009     Canada2 TIAS 11087 Jan. Irs 1040x instructions 1, 1985 1986-2 C. Irs 1040x instructions B. Irs 1040x instructions 258 1987-2 C. Irs 1040x instructions B. Irs 1040x instructions 298 Protocol TIAS Jan. Irs 1040x instructions 1, 2009     China, People's Republic of TIAS 12065 Jan. Irs 1040x instructions 1, 1987 1988-1 C. Irs 1040x instructions B. Irs 1040x instructions 414 1988-1 C. Irs 1040x instructions B. Irs 1040x instructions 447 Commonwealth of Independent States3 TIAS 8225 Jan. Irs 1040x instructions 1, 1976 1976-2 C. Irs 1040x instructions B. Irs 1040x instructions 463 1976-2 C. Irs 1040x instructions B. Irs 1040x instructions 475 Cyprus TIAS 10965 Jan. Irs 1040x instructions 1, 1986 1989-2 C. Irs 1040x instructions B. Irs 1040x instructions 280 1989-2 C. Irs 1040x instructions B. Irs 1040x instructions 314 Czech Republic TIAS Jan. Irs 1040x instructions 1, 1993     Denmark TIAS Jan. Irs 1040x instructions 1, 2001     Protocol TIAS Jan. Irs 1040x instructions 1, 2008     Egypt TIAS 10149 Jan. Irs 1040x instructions 1, 1982 1982-1 C. Irs 1040x instructions B. Irs 1040x instructions 219 1982-1 C. Irs 1040x instructions B. Irs 1040x instructions 243 Estonia TIAS Jan. Irs 1040x instructions 1, 2000     Finland TIAS 12101 Jan. Irs 1040x instructions 1, 1991     Protocol TIAS Jan. Irs 1040x instructions 1, 2008     France TIAS Jan. Irs 1040x instructions 1, 1996     Protocol TIAS Jan. Irs 1040x instructions 1, 2009     Germany TIAS Jan. Irs 1040x instructions 1, 1990     Protocol TIAS Jan. Irs 1040x instructions 1, 2008     Greece TIAS 2902 Jan. Irs 1040x instructions 1, 1953 1958-2 C. Irs 1040x instructions B. Irs 1040x instructions 1054 T. Irs 1040x instructions D. Irs 1040x instructions 6109, 1954-2 C. Irs 1040x instructions B. Irs 1040x instructions 638 Hungary TIAS 9560 Jan. Irs 1040x instructions 1, 1980 1980-1 C. Irs 1040x instructions B. Irs 1040x instructions 333 1980-1 C. Irs 1040x instructions B. Irs 1040x instructions 354 Iceland TIAS 8151 Jan. Irs 1040x instructions 1, 2009     India TIAS Jan. Irs 1040x instructions 1, 1991     Indonesia TIAS 11593 Jan. Irs 1040x instructions 1, 1990     Ireland TIAS Jan. Irs 1040x instructions 1, 1998     Israel TIAS Jan. Irs 1040x instructions 1, 1995     Italy TIAS Jan. Irs 1040x instructions 1, 2010     Jamaica TIAS 10207 Jan. Irs 1040x instructions 1, 1982 1982-1 C. Irs 1040x instructions B. Irs 1040x instructions 257 1982-1 C. Irs 1040x instructions B. Irs 1040x instructions 291 Japan TIAS Jan. Irs 1040x instructions 1, 2005     Kazakhstan TIAS Jan. Irs 1040x instructions 1, 1996     Korea, South TIAS 9506 Jan. Irs 1040x instructions 1, 1980 1979-2 C. Irs 1040x instructions B. Irs 1040x instructions 435 1979-2 C. Irs 1040x instructions B. Irs 1040x instructions 458 Latvia TIAS Jan. Irs 1040x instructions 1, 2000     Lithuania TIAS Jan. Irs 1040x instructions 1, 2000     Luxembourg TIAS Jan. Irs 1040x instructions 1, 2001     Malta TIAS Jan. Irs 1040x instructions 1, 2011     Mexico TIAS Jan. Irs 1040x instructions 1,1994     Protocol TIAS Jan. Irs 1040x instructions 1, 2004               Table 6–1 (continued). Irs 1040x instructions Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Irs 1040x instructions D. Irs 1040x instructions ) Morocco TIAS 10195 Jan. Irs 1040x instructions 1, 1981 1982-2 C. Irs 1040x instructions B. Irs 1040x instructions 405 1982-2 C. Irs 1040x instructions B. Irs 1040x instructions 427 Netherlands TIAS Jan. Irs 1040x instructions 1, 1994     Protocol TIAS Jan. Irs 1040x instructions 1, 2005     New Zealand TIAS 10772 Nov. Irs 1040x instructions 2, 1983 1990-2 C. Irs 1040x instructions B. Irs 1040x instructions 274 1990-2 C. Irs 1040x instructions B. Irs 1040x instructions 303 Protocol TIAS Jan. Irs 1040x instructions 1, 2011     Norway TIAS 7474 Jan. Irs 1040x instructions 1, 1971 1973-1 C. Irs 1040x instructions B. Irs 1040x instructions 669 1973-1 C. Irs 1040x instructions B. Irs 1040x instructions 693 Protocol TIAS 10205 Jan. Irs 1040x instructions 1, 1982 1982-2 C. Irs 1040x instructions B. Irs 1040x instructions 440 1982-2 C. Irs 1040x instructions B. Irs 1040x instructions 454 Pakistan TIAS 4232 Jan. Irs 1040x instructions 1, 1959 1960-2 C. Irs 1040x instructions B. Irs 1040x instructions 646 T. Irs 1040x instructions D. Irs 1040x instructions 6431, 1960-1 C. Irs 1040x instructions B. Irs 1040x instructions 755 Philippines TIAS 10417 Jan. Irs 1040x instructions 1, 1983 1984-2 C. Irs 1040x instructions B. Irs 1040x instructions 384 1984-2 C. Irs 1040x instructions B. Irs 1040x instructions 412 Poland TIAS 8486 Jan. Irs 1040x instructions 1, 1974 1977-1 C. Irs 1040x instructions B. Irs 1040x instructions 416 1977-1 C. Irs 1040x instructions B. Irs 1040x instructions 427 Portugal TIAS Jan. Irs 1040x instructions 1, 1996     Romania TIAS 8228 Jan. Irs 1040x instructions 1, 1974 1976-2 C. Irs 1040x instructions B. Irs 1040x instructions 492 1976-2 C. Irs 1040x instructions B. Irs 1040x instructions 504 Russia TIAS Jan. Irs 1040x instructions 1, 1994     Slovak Republic TIAS Jan. Irs 1040x instructions 1, 1993     Slovenia TIAS Jan. Irs 1040x instructions 1, 2002     South Africa TIAS Jan. Irs 1040x instructions 1, 1998     Spain TIAS Jan. Irs 1040x instructions 1, 1991     Sri Lanka TIAS Jan. Irs 1040x instructions 1, 2004     Sweden TIAS Jan. Irs 1040x instructions 1, 1996     Protocol TIAS Jan. Irs 1040x instructions 1, 2007     Switzerland TIAS Jan. Irs 1040x instructions 1, 1998     Thailand TIAS Jan. Irs 1040x instructions 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Irs 1040x instructions 1, 1970 1971-2 C. Irs 1040x instructions B. Irs 1040x instructions 479   Tunisia TIAS Jan. Irs 1040x instructions 1, 1990     Turkey TIAS Jan. Irs 1040x instructions 1, 1998     Ukraine TIAS Jan. Irs 1040x instructions 1, 2001     United Kingdom TIAS Jan. Irs 1040x instructions 1, 2004     Venezuela TIAS Jan. Irs 1040x instructions 1, 2000      1(TIAS) — Treaties and Other International Act Series. Irs 1040x instructions  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Irs 1040x instructions 3The U. Irs 1040x instructions S. Irs 1040x instructions -U. Irs 1040x instructions S. Irs 1040x instructions S. Irs 1040x instructions R. Irs 1040x instructions income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Irs 1040x instructions Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in North Carolina

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*
Asheville 151 Patton Ave.
Asheville, NC 28801 

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

 

Services Provided

(828) 271-4764 
Charlotte  Five Resource Square, 
10715 David Taylor Drive
Charlotte, NC 28262 

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

(704) 548-4100 
Durham  3308 Chapel Hill Blvd.
Durham, NC 27707 

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

 

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

 

Services Provided

(919) 401-0300 
Fayetteville  225 Green St.
Fayetteville, NC 28301 

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

 

Services Provided

(910) 223-3580 
Greensboro  4905 Koger Boulevard
Greensboro, NC 27407 

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

(336) 574-6024 
Greenville  2835 South Charles Blvd.
Greenville, NC 27858

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

(252) 561-4040 
Hickory  115 Fifth Ave. NW
Hickory, NC 28601 

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

 

Services Provided

(828) 267-7655 
Raleigh  4405 Bland Rd.
Raleigh, NC 27609 

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

(919) 850-1100 
Wilmington 3340 Jaeckle Dr.
Wilmington, NC 28403 

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

 

Services Provided

(910) 254-5198 
Winston-Salem  1677 Westbrook Plaza
Suite 160
Winston-Salem, NC 27103 

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

 

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

 

Services Provided

(336) 659-2740 

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

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

The Taxpayer Advocate Service: Call (336) 574-6119 in Greensboro or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104

Partnerships

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

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

Internal Revenue Service 
6635 Executive Circle 
Suite 180 
Charlotte, NC 28212

Internal Revenue Service
4905 Koger Blvd.
Greensboro, NC 27407

Internal Revenue Service
4405 Bland Road
Raleigh, NC 27609

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The Irs 1040x Instructions

Irs 1040x instructions Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Irs 1040x instructions Assistance (see Tax help) B Basis Adjusted, Adjusted basis. Irs 1040x instructions Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. Irs 1040x instructions , Basis in installment obligation. Irs 1040x instructions , Basis in installment obligation. Irs 1040x instructions Installment sale, Adjusted basis for installment sale purposes. Irs 1040x instructions Repossessed property, Basis in repossessed property. Irs 1040x instructions , Basis. Irs 1040x instructions Bond, Bond. Irs 1040x instructions Buyer's note, Buyer's note. Irs 1040x instructions C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. Irs 1040x instructions D Dealer sales, special rule, Dealer sales. Irs 1040x instructions Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). Irs 1040x instructions , Fair market value (FMV). Irs 1040x instructions Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. Irs 1040x instructions 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. Irs 1040x instructions Schedule D (Form 1040), Schedule D (Form 1040), Other forms. Irs 1040x instructions , Schedule D (Form 1040). Irs 1040x instructions Free tax services, Free help with your tax return. Irs 1040x instructions G Gross profit percentage, Gross profit percentage. Irs 1040x instructions Gross profit, defined, Gross profit. Irs 1040x instructions Guarantee, Debt not payable on demand. Irs 1040x instructions H Help (see Tax help) I Installment obligation Defined, Installment obligation. Irs 1040x instructions Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. Irs 1040x instructions Unstated, Installment income after 2013. Irs 1040x instructions Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. Irs 1040x instructions L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. Irs 1040x instructions Third-party, Third-party note. Irs 1040x instructions O Original issue discount, Installment income after 2013. Irs 1040x instructions P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. Irs 1040x instructions Reporting sale to, Related person. Irs 1040x instructions Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. Irs 1040x instructions Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. Irs 1040x instructions Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. Irs 1040x instructions Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. Irs 1040x instructions Stock or securities, Stock or securities. Irs 1040x instructions Sales by dealers, Dealer sales. Irs 1040x instructions Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. Irs 1040x instructions Selling price Defined, Selling price. Irs 1040x instructions Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. Irs 1040x instructions T Tax help, How To Get Tax Help Third-party note, Third-party note. Irs 1040x instructions TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. Irs 1040x instructions Prev  Up     Home   More Online Publications