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Irs Tax Amendment

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Irs Tax Amendment

Irs tax amendment 3. Irs tax amendment   Rent Expense Table of Contents Introduction Topics - This chapter discusses: RentConditional sales contract. Irs tax amendment Leveraged leases. Irs tax amendment Leveraged leases of limited-use property. Irs tax amendment Taxes on Leased Property Cost of Getting a Lease Improvements by Lessee Capitalizing Rent Expenses Introduction This chapter discusses the tax treatment of rent or lease payments you make for property you use in your business but do not own. Irs tax amendment It also discusses how to treat other kinds of payments you make that are related to your use of this property. Irs tax amendment These include payments you make for taxes on the property. Irs tax amendment Topics - This chapter discusses: The definition of rent Taxes on leased property The cost of getting a lease Improvements by the lessee Capitalizing rent expenses Rent Rent is any amount you pay for the use of property you do not own. Irs tax amendment In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. Irs tax amendment If you have or will receive equity in or title to the property, the rent is not deductible. Irs tax amendment Unreasonable rent. Irs tax amendment   You cannot take a rental deduction for unreasonable rent. Irs tax amendment Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Irs tax amendment Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Irs tax amendment Rent is not unreasonable just because it is figured as a percentage of gross sales. Irs tax amendment For examples of related persons, see Related persons in chapter 2, Publication 544. Irs tax amendment Rent on your home. Irs tax amendment   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Irs tax amendment You must meet the requirements for business use of your home. Irs tax amendment For more information, see Business use of your home in chapter 1. Irs tax amendment Rent paid in advance. Irs tax amendment   Generally, rent paid in your trade or business is deductible in the year paid or accrued. Irs tax amendment If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Irs tax amendment You can deduct the rest of your payment only over the period to which it applies. Irs tax amendment Example 1. Irs tax amendment You are a calendar year taxpayer and you leased a building for 5 years beginning July 1. Irs tax amendment Your rent is $12,000 per year. Irs tax amendment You paid the first year's rent ($12,000) on June 30. Irs tax amendment You can deduct only $6,000 (6/12 × $12,000) for the rent that applies to the first year. Irs tax amendment Example 2. Irs tax amendment You are a calendar year taxpayer. Irs tax amendment Last January you leased property for 3 years for $6,000 a year. Irs tax amendment You paid the full $18,000 (3 × $6,000) during the first year of the lease. Irs tax amendment Each year you can deduct only $6,000, the part of the lease that applies to that year. Irs tax amendment Canceling a lease. Irs tax amendment   You generally can deduct as rent an amount you pay to cancel a business lease. Irs tax amendment Lease or purchase. Irs tax amendment   There may be instances in which you must determine whether your payments are for rent or for the purchase of the property. Irs tax amendment You must first determine whether your agreement is a lease or a conditional sales contract. Irs tax amendment Payments made under a conditional sales contract are not deductible as rent expense. Irs tax amendment Conditional sales contract. Irs tax amendment   Whether an agreement is a conditional sales contract depends on the intent of the parties. Irs tax amendment Determine intent based on the provisions of the agreement and the facts and circumstances that exist when you make the agreement. Irs tax amendment No single test, or special combination of tests, always applies. Irs tax amendment However, in general, an agreement may be considered a conditional sales contract rather than a lease if any of the following is true. Irs tax amendment The agreement applies part of each payment toward an equity interest you will receive. Irs tax amendment You get title to the property after you make a stated amount of required payments. Irs tax amendment The amount you must pay to use the property for a short time is a large part of the amount you would pay to get title to the property. Irs tax amendment You pay much more than the current fair rental value of the property. Irs tax amendment You have an option to buy the property at a nominal price compared to the value of the property when you may exercise the option. Irs tax amendment Determine this value when you make the agreement. Irs tax amendment You have an option to buy the property at a nominal price compared to the total amount you have to pay under the agreement. Irs tax amendment The agreement designates part of the payments as interest, or that part is easy to recognize as interest. Irs tax amendment Leveraged leases. Irs tax amendment   Leveraged lease transactions may not be considered leases. Irs tax amendment Leveraged leases generally involve three parties: a lessor, a lessee, and a lender to the lessor. Irs tax amendment Usually the lease term covers a large part of the useful life of the leased property, and the lessee's payments to the lessor are enough to cover the lessor's payments to the lender. Irs tax amendment   If you plan to take part in what appears to be a leveraged lease, you may want to get an advance ruling. Irs tax amendment Revenue Procedure 2001-28 on page 1156 of Internal Revenue Bulletin 2001-19 contains the guidelines the IRS will use to determine if a leveraged lease is a lease for federal income tax purposes. Irs tax amendment Revenue Procedure 2001-29 on page 1160 of the same Internal Revenue Bulletin provides the information required to be furnished in a request for an advance ruling on a leveraged lease transaction. Irs tax amendment Internal Revenue Bulletin 2001-19 is available at www. Irs tax amendment irs. Irs tax amendment gov/pub/irs-irbs/irb01-19. Irs tax amendment pdf. Irs tax amendment   In general, Revenue Procedure 2001-28 provides that, for advance ruling purposes only, the IRS will consider the lessor in a leveraged lease transaction to be the owner of the property and the transaction to be a valid lease if all the factors in the revenue procedure are met, including the following. Irs tax amendment The lessor must maintain a minimum unconditional “at risk” equity investment in the property (at least 20% of the cost of the property) during the entire lease term. Irs tax amendment The lessee may not have a contractual right to buy the property from the lessor at less than fair market value when the right is exercised. Irs tax amendment The lessee may not invest in the property, except as provided by Revenue Procedure 2001-28. Irs tax amendment The lessee may not lend any money to the lessor to buy the property or guarantee the loan used by the lessor to buy the property. Irs tax amendment The lessor must show that it expects to receive a profit apart from the tax deductions, allowances, credits, and other tax attributes. Irs tax amendment   The IRS may charge you a user fee for issuing a tax ruling. Irs tax amendment For more information, see Revenue Procedure 2014-1 available at  www. Irs tax amendment irs. Irs tax amendment gov/irb/2014-1_IRB/ar05. Irs tax amendment html. Irs tax amendment Leveraged leases of limited-use property. Irs tax amendment   The IRS will not issue advance rulings on leveraged leases of so-called limited-use property. Irs tax amendment Limited-use property is property not expected to be either useful to or usable by a lessor at the end of the lease term except for continued leasing or transfer to a lessee. Irs tax amendment See Revenue Procedure 2001-28 for examples of limited-use property and property that is not limited-use property. Irs tax amendment Leases over $250,000. Irs tax amendment   Special rules are provided for certain leases of tangible property. Irs tax amendment The rules apply if the lease calls for total payments of more than $250,000 and any of the following apply. Irs tax amendment Rents increase during the lease. Irs tax amendment Rents decrease during the lease. Irs tax amendment Rents are deferred (rent is payable after the end of the calendar year following the calendar year in which the use occurs and the rent is allocated). Irs tax amendment Rents are prepaid (rent is payable before the end of the calendar year preceding the calendar year in which the use occurs and the rent is allocated). Irs tax amendment These rules do not apply if your lease specifies equal amounts of rent for each month in the lease term and all rent payments are due in the calendar year to which the rent relates (or in the preceding or following calendar year). Irs tax amendment   Generally, if the special rules apply, you must use an accrual method of accounting (and time value of money principles) for your rental expenses, regardless of your overall method of accounting. Irs tax amendment In addition, in certain cases in which the IRS has determined that a lease was designed to achieve tax avoidance, you must take rent and stated or imputed interest into account under a constant rental accrual method in which the rent is treated as accruing ratably over the entire lease term. Irs tax amendment For details, see section 467 of the Internal Revenue Code. Irs tax amendment Taxes on Leased Property If you lease business property, you can deduct as additional rent any taxes you have to pay to or for the lessor. Irs tax amendment When you can deduct these taxes as additional rent depends on your accounting method. Irs tax amendment Cash method. Irs tax amendment   If you use the cash method of accounting, you can deduct the taxes as additional rent only for the tax year in which you pay them. Irs tax amendment Accrual method. Irs tax amendment   If you use an accrual method of accounting, you can deduct taxes as additional rent for the tax year in which you can determine all the following. Irs tax amendment That you have a liability for taxes on the leased property. Irs tax amendment How much the liability is. Irs tax amendment That economic performance occurred. Irs tax amendment   The liability and amount of taxes are determined by state or local law and the lease agreement. Irs tax amendment Economic performance occurs as you use the property. Irs tax amendment Example 1. Irs tax amendment Oak Corporation is a calendar year taxpayer that uses an accrual method of accounting. Irs tax amendment Oak leases land for use in its business. Irs tax amendment Under state law, owners of real property become liable (incur a lien on the property) for real estate taxes for the year on January 1 of that year. Irs tax amendment However, they do not have to pay these taxes until July 1 of the next year (18 months later) when tax bills are issued. Irs tax amendment Under the terms of the lease, Oak becomes liable for the real estate taxes in the later year when the tax bills are issued. Irs tax amendment If the lease ends before the tax bill for a year is issued, Oak is not liable for the taxes for that year. Irs tax amendment Oak cannot deduct the real estate taxes as rent until the tax bill is issued. Irs tax amendment This is when Oak's liability under the lease becomes fixed. Irs tax amendment Example 2. Irs tax amendment The facts are the same as in Example 1 except that, according to the terms of the lease, Oak becomes liable for the real estate taxes when the owner of the property becomes liable for them. Irs tax amendment As a result, Oak will deduct the real estate taxes as rent on its tax return for the earlier year. Irs tax amendment This is the year in which Oak's liability under the lease becomes fixed. Irs tax amendment Cost of Getting a Lease You may either enter into a new lease with the lessor of the property or get an existing lease from another lessee. Irs tax amendment Very often when you get an existing lease from another lessee, you must pay the previous lessee money to get the lease, besides having to pay the rent on the lease. Irs tax amendment If you get an existing lease on property or equipment for your business, you generally must amortize any amount you pay to get that lease over the remaining term of the lease. Irs tax amendment For example, if you pay $10,000 to get a lease and there are 10 years remaining on the lease with no option to renew, you can deduct $1,000 each year. Irs tax amendment The cost of getting an existing lease of tangible property is not subject to the amortization rules for section 197 intangibles discussed in chapter 8. Irs tax amendment Option to renew. Irs tax amendment   The term of the lease for amortization includes all renewal options plus any other period for which you and the lessor reasonably expect the lease to be renewed. Irs tax amendment However, this applies only if less than 75% of the cost of getting the lease is for the term remaining on the purchase date (not including any period for which you may choose to renew, extend, or continue the lease). Irs tax amendment Allocate the lease cost to the original term and any option term based on the facts and circumstances. Irs tax amendment In some cases, it may be appropriate to make the allocation using a present value computation. Irs tax amendment For more information, see Regulations section 1. Irs tax amendment 178-1(b)(5). Irs tax amendment Example 1. Irs tax amendment You paid $10,000 to get a lease with 20 years remaining on it and two options to renew for 5 years each. Irs tax amendment Of this cost, you paid $7,000 for the original lease and $3,000 for the renewal options. Irs tax amendment Because $7,000 is less than 75% of the total $10,000 cost of the lease (or $7,500), you must amortize the $10,000 over 30 years. Irs tax amendment That is the remaining life of your present lease plus the periods for renewal. Irs tax amendment Example 2. Irs tax amendment The facts are the same as in Example 1, except that you paid $8,000 for the original lease and $2,000 for the renewal options. Irs tax amendment You can amortize the entire $10,000 over the 20-year remaining life of the original lease. Irs tax amendment The $8,000 cost of getting the original lease was not less than 75% of the total cost of the lease (or $7,500). Irs tax amendment Cost of a modification agreement. Irs tax amendment   You may have to pay an additional “rent” amount over part of the lease period to change certain provisions in your lease. Irs tax amendment You must capitalize these payments and amortize them over the remaining period of the lease. Irs tax amendment You cannot deduct the payments as additional rent, even if they are described as rent in the agreement. Irs tax amendment Example. Irs tax amendment You are a calendar year taxpayer and sign a 20-year lease to rent part of a building starting on January 1. Irs tax amendment However, before you occupy it, you decide that you really need less space. Irs tax amendment The lessor agrees to reduce your rent from $7,000 to $6,000 per year and to release the excess space from the original lease. Irs tax amendment In exchange, you agree to pay an additional rent amount of $3,000, payable in 60 monthly installments of $50 each. Irs tax amendment   You must capitalize the $3,000 and amortize it over the 20-year term of the lease. Irs tax amendment Your amortization deduction each year will be $150 ($3,000 ÷ 20). Irs tax amendment You cannot deduct the $600 (12 × $50) that you will pay during each of the first 5 years as rent. Irs tax amendment Commissions, bonuses, and fees. Irs tax amendment   Commissions, bonuses, fees, and other amounts you pay to get a lease on property you use in your business are capital costs. Irs tax amendment You must amortize these costs over the term of the lease. Irs tax amendment Loss on merchandise and fixtures. Irs tax amendment   If you sell at a loss merchandise and fixtures that you bought solely to get a lease, the loss is a cost of getting the lease. Irs tax amendment You must capitalize the loss and amortize it over the remaining term of the lease. Irs tax amendment Improvements by Lessee If you add buildings or make other permanent improvements to leased property, depreciate the cost of the improvements using the modified accelerated cost recovery system (MACRS). Irs tax amendment Depreciate the property over its appropriate recovery period. Irs tax amendment You cannot amortize the cost over the remaining term of the lease. Irs tax amendment If you do not keep the improvements when you end the lease, figure your gain or loss based on your adjusted basis in the improvements at that time. Irs tax amendment For more information, see the discussion of MACRS in Publication 946, How To Depreciate Property. Irs tax amendment Assignment of a lease. Irs tax amendment   If a long-term lessee who makes permanent improvements to land later assigns all lease rights to you for money and you pay the rent required by the lease, the amount you pay for the assignment is a capital investment. Irs tax amendment If the rental value of the leased land increased since the lease began, part of your capital investment is for that increase in the rental value. Irs tax amendment The rest is for your investment in the permanent improvements. Irs tax amendment   The part that is for the increased rental value of the land is a cost of getting a lease, and you amortize it over the remaining term of the lease. Irs tax amendment You can depreciate the part that is for your investment in the improvements over the recovery period of the property as discussed earlier, without regard to the lease term. Irs tax amendment Capitalizing Rent Expenses Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Irs tax amendment Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Irs tax amendment You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Irs tax amendment Indirect costs include amounts incurred for renting or leasing equipment, facilities, or land. Irs tax amendment Uniform capitalization rules. Irs tax amendment   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Irs tax amendment Produce real property or tangible personal property. Irs tax amendment For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Irs tax amendment Acquire property for resale. Irs tax amendment However, these rules do not apply to the following property. Irs tax amendment Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Irs tax amendment Property you produce if you meet either of the following conditions. Irs tax amendment Your indirect costs of producing the property are $200,000 or less. Irs tax amendment You use the cash method of accounting and do not account for inventories. Irs tax amendment Example 1. Irs tax amendment You rent construction equipment to build a storage facility. Irs tax amendment If you are subject to the uniform capitalization rules, you must capitalize as part of the cost of the building the rent you paid for the equipment. Irs tax amendment You recover your cost by claiming a deduction for depreciation on the building. Irs tax amendment Example 2. Irs tax amendment You rent space in a facility to conduct your business of manufacturing tools. Irs tax amendment If you are subject to the uniform capitalization rules, you must include the rent you paid to occupy the facility in the cost of the tools you produce. Irs tax amendment More information. Irs tax amendment   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Irs tax amendment Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Washington

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*
Bellevue

520 112th Ave. N.E.
Bellevue, WA 98004

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

 

Services Provided

(425) 456-9637
Bellingham

114 W. Magnolia
Bellingham, WA 98225

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

 

Services Provided

(360) 752-4361
Everett

3020 Rucker Ave.
Everett, WA 98201 

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

 

Services Provided

(425) 304-1656
Olympia 

319 7th Avenue SE
Olympia, WA 98501

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

(360) 570-5410
Richland  825 Jadwin Ave.
Richland, WA 99352 

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

(509) 376-0705
Seattle 

915 Second Ave.
Seattle, WA 98174 

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

(206) 220-6015
Silverdale  9657 Levin Rd.
Silverdale, WA 98383 

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

 

Services Provided

(360) 698-5861
Spokane 

920 W. Riverside 
Spokane, WA 99201 

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

                                                                                                 
Services Provided

(509) 353-0508

Tacoma 

1201 Pacific Ave.
Tacoma, WA 98402 

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

(253) 428-3518

Vancouver 

500 W. 12th St.
Vancouver, WA 98660 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:45 p.m. - 1:45 p.m.)

 

Services Provided

(360) 905-1181
Yakima 

107 S. 7th Ave.
Yakima, WA 98902 

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

 

Services Provided

(509) 454-5675

* 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 206-220-6037 in the Seattle area 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
915 Second Avenue, MS W180
Seattle, WA 98174-0041

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 Tax Amendment

Irs tax amendment 6. Irs tax amendment   How To Get Tax Help 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. Irs tax amendment Prev  Up  Next   Home   More Online Publications