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Wwwh&rblock com Index A Abandonment of home, Abandonment. Wwwh&rblock com Absence, temporary, Temporary absence. Wwwh&rblock com Abstract fees, Settlement fees or closing costs. Wwwh&rblock com Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Wwwh&rblock com Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Wwwh&rblock com Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Wwwh&rblock com Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Wwwh&rblock com Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Wwwh&rblock com Architect's fees, Construction. Wwwh&rblock com Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Wwwh&rblock com Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Wwwh&rblock com Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Wwwh&rblock com Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Wwwh&rblock com C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Wwwh&rblock com Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Wwwh&rblock com Commissions, Selling expenses. Wwwh&rblock com , Settlement fees or closing costs. Wwwh&rblock com Community property Basis determination, Community property. Wwwh&rblock com Condemnation Gain exclusion, Home destroyed or condemned. Wwwh&rblock com Ownership and use test when previous home condemned, Previous home destroyed or condemned. Wwwh&rblock com Condominiums As main home, Main Home Basis determination, Condominium. Wwwh&rblock com Construction costs, Construction. Wwwh&rblock com Built by you, Built by you. Wwwh&rblock com Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Wwwh&rblock com Ownership and use tests, Cooperative apartment. Wwwh&rblock com Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Wwwh&rblock com D Date of sale, Date of sale. Wwwh&rblock com Death Sale due to, Specific event safe harbors. Wwwh&rblock com Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Wwwh&rblock com Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Wwwh&rblock com Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Wwwh&rblock com Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Wwwh&rblock com Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Wwwh&rblock com Disasters, Specific event safe harbors. Wwwh&rblock com Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Wwwh&rblock com Home transferred to spouse, Transfer to spouse. Wwwh&rblock com Ownership and use tests, Home transferred from spouse. Wwwh&rblock com Sale due to, Specific event safe harbors. Wwwh&rblock com Transfers after July 18, 1984, Transfers after July 18, 1984. Wwwh&rblock com Transfers before July 19, 1984, Transfers before July 19, 1984. Wwwh&rblock com Use of home after divorce, Use of home after divorce. Wwwh&rblock com Doctor's recommendation for sale, Doctor's recommendation safe harbor. Wwwh&rblock com E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Wwwh&rblock com Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Wwwh&rblock com Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Wwwh&rblock com F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Wwwh&rblock com Fire insurance premiums, Settlement fees or closing costs. Wwwh&rblock com Foreclosure, Foreclosure or repossession. Wwwh&rblock com Foreign Service, Foreign Service member. Wwwh&rblock com Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Wwwh&rblock com Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Wwwh&rblock com Form 1040, Schedule A Real estate taxes, Real estate taxes. Wwwh&rblock com Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Wwwh&rblock com , Form 1099-S. Wwwh&rblock com , Form 1099-S. Wwwh&rblock com Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Wwwh&rblock com Form 8828 Recapture tax, How to figure and report the recapture. Wwwh&rblock com Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Wwwh&rblock com NIIT, Net Investment Income Tax (NIIT). Wwwh&rblock com Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Wwwh&rblock com Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Wwwh&rblock com Loss on sale, Loss on sale. Wwwh&rblock com Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Wwwh&rblock com Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Wwwh&rblock com Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Wwwh&rblock com Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Wwwh&rblock com Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Wwwh&rblock com Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Wwwh&rblock com H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Wwwh&rblock com Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Wwwh&rblock com Charges for, Settlement fees or closing costs. Wwwh&rblock com Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Wwwh&rblock com Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Wwwh&rblock com Installment sales, Installment sale. Wwwh&rblock com Involuntary conversion, Specific event safe harbors. Wwwh&rblock com ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Wwwh&rblock com J Joint owners not married, Joint owners not married. Wwwh&rblock com Joint returns, Jointly owned home. Wwwh&rblock com Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Wwwh&rblock com Sale of vacant land, Vacant land. Wwwh&rblock com Legal fees, Selling expenses. Wwwh&rblock com , Settlement fees or closing costs. Wwwh&rblock com , Construction. Wwwh&rblock com Legal separation Sale due to, Specific event safe harbors. Wwwh&rblock com Like-kind exchange, Sale of home acquired in a like-kind exchange. Wwwh&rblock com Living expenses, Reasonable basic living expenses. Wwwh&rblock com Loan assumption fees, Settlement fees or closing costs. Wwwh&rblock com Loan placement fees, Selling expenses. Wwwh&rblock com Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Wwwh&rblock com Property used partly as, Property used partly as your main home. Wwwh&rblock com , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Wwwh&rblock com Mortgage fees, Settlement fees or closing costs. Wwwh&rblock com Mortgage insurance premiums, Settlement fees or closing costs. Wwwh&rblock com Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Wwwh&rblock com Moving expense, Settlement fees or closing costs. Wwwh&rblock com Multiple births Sale due to, Specific event safe harbors. Wwwh&rblock com N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Wwwh&rblock com O Option to buy home, Option to buy. Wwwh&rblock com Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Wwwh&rblock com P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Wwwh&rblock com Points, Selling expenses. Wwwh&rblock com Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Wwwh&rblock com Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Wwwh&rblock com , Real estate taxes. Wwwh&rblock com Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Wwwh&rblock com Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Wwwh&rblock com Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Wwwh&rblock com Relatives Sale of home to, Exception for sales to related persons. Wwwh&rblock com Remainder interest Sale of, Sale of remainder interest. Wwwh&rblock com Remodeling, Improvements. Wwwh&rblock com , Exception. Wwwh&rblock com (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Wwwh&rblock com Before closing, by buyer, Settlement fees or closing costs. Wwwh&rblock com Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Wwwh&rblock com , Improvements. Wwwh&rblock com , Repairs. Wwwh&rblock com (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Wwwh&rblock com Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Wwwh&rblock com Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Wwwh&rblock com Doctor's recommendation for sale, Doctor's recommendation safe harbor. Wwwh&rblock com Unforeseeable events, Specific event safe harbors. Wwwh&rblock com Sales commissions, Selling expenses. Wwwh&rblock com , Settlement fees or closing costs. Wwwh&rblock com Sales to related persons, Exception for sales to related persons. Wwwh&rblock com Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Wwwh&rblock com Seller-financed mortgages, Seller-financed mortgage. Wwwh&rblock com Seller-paid points, Seller-paid points. Wwwh&rblock com Selling expenses, Selling expenses. Wwwh&rblock com Selling price, Selling Price Separate returns, Separate returns. Wwwh&rblock com Settlement fees, Settlement fees or closing costs. Wwwh&rblock com Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Wwwh&rblock com Surviving spouse Basis determination, Surviving spouse. Wwwh&rblock com Ownership and use tests, Sale of main home by surviving spouse. Wwwh&rblock com T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Wwwh&rblock com Temporary housing, Temporary housing. Wwwh&rblock com Title insurance, Settlement fees or closing costs. Wwwh&rblock com Title search fees, Settlement fees or closing costs. Wwwh&rblock com Trading homes, Trading (exchanging) homes. Wwwh&rblock com , Home received as trade. Wwwh&rblock com Transfer taxes, Settlement fees or closing costs. Wwwh&rblock com , Transfer taxes. Wwwh&rblock com Transfer to spouse, Transfer to spouse. Wwwh&rblock com After July 18, 1984, Transfers after July 18, 1984. Wwwh&rblock com Before July 19, 1984, Transfers before July 19, 1984. Wwwh&rblock com TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Wwwh&rblock com Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Wwwh&rblock com Utilities Charges for installing, Settlement fees or closing costs. Wwwh&rblock com Charges related to occupancy of house before closing, Settlement fees or closing costs. Wwwh&rblock com Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Wwwh&rblock com V Vacant land Sale of, Vacant land. Wwwh&rblock com W Worksheets, Worksheets. Wwwh&rblock com Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Wwwh&rblock com Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Wwwh&rblock com Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Wwwh&rblock com Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Wwwh&rblock com Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Wwwh&rblock com Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Wwwh&rblock com Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Wwwh&rblock com Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Wwwh&rblock com Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. Wwwh&rblock com Reduced Maximum Exclusion Prev  Up     Home   More Online Publications
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Wwwh&rblock com Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Wwwh&rblock com Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Wwwh&rblock com Fiscal-year taxpayers. Wwwh&rblock com   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Wwwh&rblock com These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Wwwh&rblock com First Quarter The first quarter of a calendar year is made up of January, February, and March. Wwwh&rblock com Second Quarter The second quarter of a calendar year is made up of April, May, and June. Wwwh&rblock com Third Quarter The third quarter of a calendar year is made up of July, August, and September. Wwwh&rblock com Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Wwwh&rblock com Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Wwwh&rblock com Use the following general guidelines to make these changes. Wwwh&rblock com The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Wwwh&rblock com Also see Saturday, Sunday, or legal holiday, earlier. Wwwh&rblock com Individuals Form 1040. Wwwh&rblock com    This form is due on the 15th day of the 4th month after the end of your tax year. Wwwh&rblock com Form 4868 is used to request an extension of time to file Form 1040. Wwwh&rblock com Estimated tax payments (Form 1040-ES). Wwwh&rblock com   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Wwwh&rblock com Partnerships Form 1065. Wwwh&rblock com   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Wwwh&rblock com Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Wwwh&rblock com Form 1065-B (electing large partnerships). Wwwh&rblock com   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Wwwh&rblock com Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Wwwh&rblock com Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Wwwh&rblock com   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Wwwh&rblock com S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Wwwh&rblock com Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Wwwh&rblock com Estimated tax payments. Wwwh&rblock com   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Wwwh&rblock com Form 2553. Wwwh&rblock com   This form is used to choose S corporation treatment. Wwwh&rblock com It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Wwwh&rblock com Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Wwwh&rblock com Principally, it covers the following federal taxes. Wwwh&rblock com Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Wwwh&rblock com Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Wwwh&rblock com Federal unemployment (FUTA) tax you must pay as an employer. Wwwh&rblock com The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Wwwh&rblock com Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Wwwh&rblock com Forms you may need. Wwwh&rblock com   The following is a list and description of the primary employment tax forms you may need. Wwwh&rblock com Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Wwwh&rblock com This form is due the last day of the first calendar month after the calendar year ends. Wwwh&rblock com Use it to report the FUTA tax on wages you paid. Wwwh&rblock com Form 941, Employer's QUARTERLY Federal Tax Return. Wwwh&rblock com This form is due the last day of the first calendar month after the calendar quarter ends. Wwwh&rblock com Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Wwwh&rblock com Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Wwwh&rblock com This form is due the last day of the first calendar month after the calendar year ends. Wwwh&rblock com Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Wwwh&rblock com Form 944, Employer's ANNUAL Federal Tax Return. Wwwh&rblock com This form is due the last day of the first calendar month after the calendar year ends. Wwwh&rblock com Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Wwwh&rblock com Form 945, Annual Return of Withheld Federal Income Tax. Wwwh&rblock com This form is due the last day of the first calendar month after the calendar year ends. Wwwh&rblock com Use it to report income tax withheld on all nonpayroll items. Wwwh&rblock com Nonpayroll items include the following. Wwwh&rblock com Backup withholding. Wwwh&rblock com Withholding on pensions, annuities, IRAs, and gambling winnings. Wwwh&rblock com Payments of Indian gaming profits to tribal members. Wwwh&rblock com Fiscal-year taxpayers. Wwwh&rblock com   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Wwwh&rblock com The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Wwwh&rblock com These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Wwwh&rblock com See July 31 , later. Wwwh&rblock com Extended due dates. Wwwh&rblock com   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Wwwh&rblock com If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Wwwh&rblock com However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Wwwh&rblock com First Quarter The first quarter of a calendar year is made up of January, February, and March. Wwwh&rblock com Second Quarter The second quarter of a calendar year is made up of April, May, and June. Wwwh&rblock com Third Quarter The third quarter of a calendar year is made up of July, August, and September. Wwwh&rblock com Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Wwwh&rblock com Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Wwwh&rblock com Use this calendar with Publication 510. Wwwh&rblock com Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Wwwh&rblock com References to Form 2290 also apply to Form 2290(SP). Wwwh&rblock com Forms you may need. Wwwh&rblock com   The following is a list and description of the excise tax forms you may need. Wwwh&rblock com Form 11-C, Occupational Tax and Registration Return for Wagering. Wwwh&rblock com Use this form to register any wagering activity and to pay an occupational tax on wagering. Wwwh&rblock com File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Wwwh&rblock com You must file the form before you begin accepting wagers. Wwwh&rblock com After that, file the form by July 1 of each year. Wwwh&rblock com Also, see Form 730, later. Wwwh&rblock com Form 720, Quarterly Federal Excise Tax Return. Wwwh&rblock com File this form by the last day of the month following the calendar quarter. Wwwh&rblock com Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Wwwh&rblock com Form 730, Monthly Tax Return for Wagers. Wwwh&rblock com Use this form to pay an excise tax on wagers you accept. Wwwh&rblock com File this form for each month by the last day of the following month. Wwwh&rblock com Also, see Form 11-C, earlier. Wwwh&rblock com Form 2290, Heavy Highway Vehicle Use Tax Return. Wwwh&rblock com Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Wwwh&rblock com File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Wwwh&rblock com The tax period begins on July 1 and ends the following June 30. Wwwh&rblock com You must pay the full year's tax on all vehicles you have in use during the month of July. Wwwh&rblock com You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Wwwh&rblock com For more information, see the Instructions for Form 2290. Wwwh&rblock com Fiscal-year taxpayers. Wwwh&rblock com   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Wwwh&rblock com Adjustments for Saturday, Sunday, or legal holidays. Wwwh&rblock com   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Wwwh&rblock com For excise taxes, there are two exceptions to this rule. Wwwh&rblock com For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Wwwh&rblock com Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Wwwh&rblock com If the due date falls on a Sunday, the deposit is due on the following Monday. Wwwh&rblock com For more information, see the Instructions for Form 720. Wwwh&rblock com The Excise Tax Calendar has been adjusted for all of these provisions. Wwwh&rblock com Regular method taxes. Wwwh&rblock com   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Wwwh&rblock com First Quarter The first quarter of a calendar year is made up of January, February, and March. Wwwh&rblock com Second Quarter The second quarter of a calendar year is made up of April, May, and June. Wwwh&rblock com Third Quarter The third quarter of a calendar year is made up of July, August, and September. Wwwh&rblock com Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Wwwh&rblock com How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Wwwh&rblock com Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Wwwh&rblock com Free help with your tax return. Wwwh&rblock com   Free help in preparing your return is available nationwide from IRS-certified volunteers. Wwwh&rblock com The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Wwwh&rblock com The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Wwwh&rblock com 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. Wwwh&rblock com Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Wwwh&rblock com To find the nearest VITA or TCE site, visit IRS. Wwwh&rblock com gov or call 1-800-906-9887. Wwwh&rblock com   As part of the TCE program, AARP offers the Tax-Aide counseling program. Wwwh&rblock com To find the nearest AARP Tax-Aide site, visit AARP's website at www. Wwwh&rblock com aarp. Wwwh&rblock com org/money/taxaide or call 1-888-227-7669. Wwwh&rblock com   For more information on these programs, go to IRS. Wwwh&rblock com gov and enter “VITA” in the search box. Wwwh&rblock com Internet. Wwwh&rblock com IRS. Wwwh&rblock com gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Wwwh&rblock com Apply for an Employer Identification Number (EIN). Wwwh&rblock com Go to IRS. Wwwh&rblock com gov and enter Apply for an EIN in the search box. Wwwh&rblock com Request an Electronic Filing PIN by going to IRS. Wwwh&rblock com gov and entering Electronic Filing PIN in the search box. Wwwh&rblock com Check the status of your 2013 refund with Where's My Refund? Go to IRS. Wwwh&rblock com gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Wwwh&rblock com If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Wwwh&rblock com Checking the status of your amended return. Wwwh&rblock com Go to IRS. Wwwh&rblock com gov and enter Where's My Amended Return in the search box. Wwwh&rblock com Download forms, instructions, and publications, including some accessible versions. Wwwh&rblock com Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Wwwh&rblock com gov or IRS2Go. Wwwh&rblock com Tax return and tax account transcripts are generally available for the current year and past three years. Wwwh&rblock com Figure your income tax withholding with the IRS Withholding Calculator on IRS. Wwwh&rblock com gov. Wwwh&rblock com 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. Wwwh&rblock com Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Wwwh&rblock com gov. Wwwh&rblock com Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Wwwh&rblock com gov or IRS2Go. Wwwh&rblock com Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Wwwh&rblock com An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Wwwh&rblock com Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Wwwh&rblock com If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Wwwh&rblock com Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Wwwh&rblock com Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Wwwh&rblock com gov. Wwwh&rblock com Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Wwwh&rblock com The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Wwwh&rblock com Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Wwwh&rblock com AARP offers the Tax-Aide counseling program as part of the TCE program. Wwwh&rblock com Visit AARP's website to find the nearest Tax-Aide location. Wwwh&rblock com Research your tax questions. Wwwh&rblock com Search publications and instructions by topic or keyword. Wwwh&rblock com Read the Internal Revenue Code, regulations, or other official guidance. Wwwh&rblock com Read Internal Revenue Bulletins. Wwwh&rblock com Sign up to receive local and national tax news by email. Wwwh&rblock com Phone. Wwwh&rblock com You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Wwwh&rblock com Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Wwwh&rblock com Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. Wwwh&rblock com Call to locate the nearest volunteer help site, 1-800-906-9887. Wwwh&rblock com Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Wwwh&rblock com The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Wwwh&rblock com Most VITA and TCE sites offer free electronic filing. Wwwh&rblock com Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Wwwh&rblock com Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Wwwh&rblock com Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Wwwh&rblock com The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Wwwh&rblock com If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Wwwh&rblock com Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Wwwh&rblock com Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Wwwh&rblock com Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Wwwh&rblock com Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Wwwh&rblock com Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Wwwh&rblock com You should receive your order within 10 business days. Wwwh&rblock com Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Wwwh&rblock com Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Wwwh&rblock com Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Wwwh&rblock com Call to ask tax questions, 1-800-829-1040. Wwwh&rblock com Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Wwwh&rblock com The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Wwwh&rblock com These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Wwwh&rblock com gsa. Wwwh&rblock com gov/fedrelay. Wwwh&rblock com Walk-in. Wwwh&rblock com You can find a selection of forms, publications and services — in-person, face-to-face. Wwwh&rblock com Products. Wwwh&rblock com You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Wwwh&rblock com Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Wwwh&rblock com Services. Wwwh&rblock com You can walk in to your local TAC most business days for personal, face-to-face tax help. Wwwh&rblock com An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Wwwh&rblock com If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Wwwh&rblock com No appointment is necessary—just walk in. Wwwh&rblock com Before visiting, check www. Wwwh&rblock com irs. Wwwh&rblock com gov/localcontacts for hours of operation and services provided. Wwwh&rblock com Mail. Wwwh&rblock com You can send your order for forms, instructions, and publications to the address below. Wwwh&rblock com You should receive a response within 10 business days after your request is received. Wwwh&rblock com  Internal Revenue Service 1201 N. Wwwh&rblock com Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Wwwh&rblock com   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Wwwh&rblock com Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Wwwh&rblock com What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Wwwh&rblock com 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. Wwwh&rblock com You face (or your business is facing) an immediate threat of adverse action. Wwwh&rblock com You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Wwwh&rblock com   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. Wwwh&rblock com Here's why we can help: TAS is an independent organization within the IRS. Wwwh&rblock com Our advocates know how to work with the IRS. Wwwh&rblock com Our services are free and tailored to meet your needs. Wwwh&rblock com We have offices in every state, the District of Columbia, and Puerto Rico. Wwwh&rblock com 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. Wwwh&rblock com irs. Wwwh&rblock com gov/advocate, or call us toll-free at 1-877-777-4778. Wwwh&rblock com How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Wwwh&rblock com If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Wwwh&rblock com irs. Wwwh&rblock com gov/sams. Wwwh&rblock com Low Income Taxpayer Clinics. Wwwh&rblock com   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. Wwwh&rblock com Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Wwwh&rblock com Visit www. Wwwh&rblock com TaxpayerAdvocate. Wwwh&rblock com irs. Wwwh&rblock com gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Wwwh&rblock com gnewbus01 Prev  Up  Next   Home   More Online Publications