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Turbo Tax 2007

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Turbo Tax 2007

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

International Services

If you are a taxpayer who lives outside the United States, the IRS has full-time permanent staff in 4 U.S. embassies and consulates. These offices have tax forms and publications, can help you with account problems, and answer your questions about notices and bills. You can reach these offices at the following telephone numbers, which include country or city codes if you are outside the local dialing area.

Taxpayers with specific individual or business account questions should contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is operational Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time):
Tel: 267-941-1000 (not toll-free)
Fax: 267-941-1055

If you are a tax professional or software provider calling about an e-file issue and it is not account related, please contact the e-help office in Austin at 512-416-7750 (not toll-free). Assistors are available Monday through Friday, from 7:00 a.m. to 6:00 p.m. (Central time).

City Address Phone/FAX
Frankfurt U. S. Consulate
Internal Revenue Service
Frankfurt
Giessener Str. 30
60435 Frankfurt am Main
Germany

Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Call (49)(69) 7535-3811 to request an appointment.
 

Phone Service
Tel: [49] (69) 7535-3823 
Monday through Thursday
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.

London U. S. Embassy
London  
Internal Revenue Service
24/31 Grosvenor Square
London W1A 1AE  
United Kingdom
Walk-in assistance
Tuesday through Thursday
9:00 a.m.- 1:00 p.m. and 2:00 p.m. - 4:00 p.m.
 
Phone Service
Tel: [44] (207) 894-0477
Monday 9:00 a.m.-4:00 p.m.
Tuesday through Thursday 9:00 a.m.-12:00 noon.
Fax [44] (207) 495-4224
Paris U. S. Embassy Paris
Internal Revenue Service
2 Avenue Gabriel
75382 Paris Cedex 08 
France
Walk-in assistance 
Monday through Friday
9:00 a.m.- 12:00 noon

Phone Service
Tel: [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: [33] (1) 4312-2303
E-mail: irs.paris@irs.gov
Beijing U.S. Embassy Beijing
Internal Revenue Service
No. 55 Anjialou Road,
Beijing 100600 
Peoples Republic of China
 

Walk-in assistance by appointment only.
Wednesdays 1:00 p.m.-4:00 p.m.
Call or e-mail to request an appointment.

 

Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
E-mail: irs.beijing@irs.gov

Puerto Rico  

The IRS offices listed can answer your federal income tax questions, help with account and refund problems and assist with the preparation of current and prior year tax returns.

IRS trained volunteers are also available at some embassy/consulate locations. If you are interested in becoming a volunteer, please contact one of our IRS offices.

Individual taxpayers located outside the U.S. may also contact the IRS by mail at:

            Internal Revenue Service
            International Accounts
            Philadelphia, PA 19255-0725

Business taxpayers located outside the U.S. may also contact the IRS by mail at:

            Internal Revenue Service
            International Accounts         
            Ogden, UT 84201-0038

Residents of Puerto Rico and the U.S. Virgin Islands may contact the IRS toll free at 1-800-829-1040. (Hours of Operation are 7:00 a.m. to 10:00 p.m. Monday - Friday).

Other items of potential interest:

International Taxpayer Advocate:
To request Taxpayer Advocate help, call:

Worldwide: Puerto Rico office:
Tel: (Spanish) 787-622-8930, (English) 787-622-8940 
FAX: 787-622-8933
Page Last Reviewed or Updated: 17-Mar-2014

 

The Turbo Tax 2007

Turbo tax 2007 12. Turbo tax 2007   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Turbo tax 2007 Free help with your tax return. Turbo tax 2007   You can get free help preparing your return nationwide from IRS-certified volunteers. Turbo tax 2007 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Turbo tax 2007 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Turbo tax 2007 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Turbo tax 2007 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Turbo tax 2007 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Turbo tax 2007 gov, download the IRS2Go app, or call 1-800-906-9887. Turbo tax 2007   As part of the TCE program, AARP offers the Tax-Aide counseling program. Turbo tax 2007 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Turbo tax 2007 aarp. Turbo tax 2007 org/money/taxaide or call 1-888-227-7669. Turbo tax 2007 For more information on these programs, go to IRS. Turbo tax 2007 gov and enter “VITA” in the search box. Turbo tax 2007 Internet. Turbo tax 2007    IRS. Turbo tax 2007 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Turbo tax 2007 Download the free IRS2Go app from the iTunes app store or from Google Play. Turbo tax 2007 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Turbo tax 2007 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Turbo tax 2007 gov or download the IRS2Go app and select the Refund Status option. Turbo tax 2007 The IRS issues more than 9 out of 10 refunds in less than 21 days. Turbo tax 2007 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Turbo tax 2007 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbo tax 2007 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Turbo tax 2007 Use the Interactive Tax Assistant (ITA) to research your tax questions. Turbo tax 2007 No need to wait on the phone or stand in line. Turbo tax 2007 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Turbo tax 2007 When you reach the response screen, you can print the entire interview and the final response for your records. Turbo tax 2007 New subject areas are added on a regular basis. Turbo tax 2007  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Turbo tax 2007 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Turbo tax 2007 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Turbo tax 2007 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Turbo tax 2007 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Turbo tax 2007 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Turbo tax 2007 You can also ask the IRS to mail a return or an account transcript to you. Turbo tax 2007 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Turbo tax 2007 gov or by calling 1-800-908-9946. Turbo tax 2007 Tax return and tax account transcripts are generally available for the current year and the past three years. Turbo tax 2007 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Turbo tax 2007 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Turbo tax 2007 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Turbo tax 2007 Check the status of your amended return using Where's My Amended Return? Go to IRS. Turbo tax 2007 gov and enter Where's My Amended Return? in the search box. Turbo tax 2007 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Turbo tax 2007 It can take up to 3 weeks from the date you mailed it to show up in our system. Turbo tax 2007 Make a payment using one of several safe and convenient electronic payment options available on IRS. Turbo tax 2007 gov. Turbo tax 2007 Select the Payment tab on the front page of IRS. Turbo tax 2007 gov for more information. Turbo tax 2007 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Turbo tax 2007 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Turbo tax 2007 gov. Turbo tax 2007 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Turbo tax 2007 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Turbo tax 2007 gov. Turbo tax 2007 Request an Electronic Filing PIN by going to IRS. Turbo tax 2007 gov and entering Electronic Filing PIN in the search box. Turbo tax 2007 Download forms, instructions and publications, including accessible versions for people with disabilities. Turbo tax 2007 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Turbo tax 2007 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Turbo tax 2007 An employee can answer questions about your tax account or help you set up a payment plan. Turbo tax 2007 Before you visit, check the Office Locator on IRS. Turbo tax 2007 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Turbo tax 2007 If you have a special need, such as a disability, you can request an appointment. Turbo tax 2007 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Turbo tax 2007 Apply for an Employer Identification Number (EIN). Turbo tax 2007 Go to IRS. Turbo tax 2007 gov and enter Apply for an EIN in the search box. Turbo tax 2007 Read the Internal Revenue Code, regulations, or other official guidance. Turbo tax 2007 Read Internal Revenue Bulletins. Turbo tax 2007 Sign up to receive local and national tax news and more by email. Turbo tax 2007 Just click on “subscriptions” above the search box on IRS. Turbo tax 2007 gov and choose from a variety of options. Turbo tax 2007 Phone. Turbo tax 2007    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Turbo tax 2007 Download the free IRS2Go app from the iTunes app store or from Google Play. Turbo tax 2007 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Turbo tax 2007 gov, or download the IRS2Go app. Turbo tax 2007 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Turbo tax 2007 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Turbo tax 2007 Most VITA and TCE sites offer free electronic filing. Turbo tax 2007 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Turbo tax 2007 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Turbo tax 2007 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Turbo tax 2007 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Turbo tax 2007 The IRS issues more than 9 out of 10 refunds in less than 21 days. Turbo tax 2007 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Turbo tax 2007 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Turbo tax 2007 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Turbo tax 2007 Note, the above information is for our automated hotline. Turbo tax 2007 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Turbo tax 2007 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Turbo tax 2007 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Turbo tax 2007 It can take up to 3 weeks from the date you mailed it to show up in our system. Turbo tax 2007 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Turbo tax 2007 You should receive your order within 10 business days. Turbo tax 2007 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Turbo tax 2007 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Turbo tax 2007 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Turbo tax 2007 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Turbo tax 2007 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Turbo tax 2007 Walk-in. Turbo tax 2007   You can find a selection of forms, publications and services — in-person. Turbo tax 2007 Products. Turbo tax 2007 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Turbo tax 2007 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Turbo tax 2007 Services. Turbo tax 2007 You can walk in to your local TAC for face-to-face tax help. Turbo tax 2007 An employee can answer questions about your tax account or help you set up a payment plan. Turbo tax 2007 Before visiting, use the Office Locator tool on IRS. Turbo tax 2007 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Turbo tax 2007 Mail. Turbo tax 2007   You can send your order for forms, instructions, and publications to the address below. Turbo tax 2007 You should receive a response within 10 business days after your request is received. Turbo tax 2007 Internal Revenue Service 1201 N. Turbo tax 2007 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Turbo tax 2007 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Turbo tax 2007 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Turbo tax 2007   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Turbo tax 2007 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Turbo tax 2007 You face (or your business is facing) an immediate threat of adverse action. Turbo tax 2007 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Turbo tax 2007   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Turbo tax 2007 Here's why we can help: TAS is an independent organization within the IRS. Turbo tax 2007 Our advocates know how to work with the IRS. Turbo tax 2007 Our services are free and tailored to meet your needs. Turbo tax 2007 We have offices in every state, the District of Columbia, and Puerto Rico. Turbo tax 2007   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Turbo tax 2007 irs. Turbo tax 2007 gov/Advocate, or call us toll-free at 1-877-777-4778. Turbo tax 2007   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Turbo tax 2007 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Turbo tax 2007 Low Income Taxpayer Clinics. Turbo tax 2007   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Turbo tax 2007 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Turbo tax 2007 Visit www. Turbo tax 2007 irs. Turbo tax 2007 gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Turbo tax 2007 Prev  Up  Next   Home   More Online Publications