Where To Deduct
Deduct expenses for the business use of your home on Form 1040. Where you deduct these
expenses on the form depends on whether you are:
- A self-employed person, or
- An employee.
If you are a partner, see Partners, later, for information on where to deduct
expenses for the business use of your home.
Self-Employed Persons
If you are self-employed and file Schedule C (Form 1040), complete and
attach Form 8829 to your return. If you file Schedule F (Form 1040), report your
entire deduction for business use of the home, up to the deduction limit discussed under Figuring
the Deduction, earlier (line 32 if you used the worksheet), on line 34 of Schedule F.
Write Business Use of Home on the dotted line beside the entry.
Deductible mortgage interest. If you file Schedule C (Form 1040),
enter all your deductible mortgage interest on line 10 of Form 8829. After you have
figured the business part of the mortgage interest on lines 12 and 13, subtract that
amount from the total mortgage interest on line 10. The remainder is deductible on
Schedule A (Form 1040), lines 10 and 11. If the interest you deduct on Schedule A for your
home mortgage is limited, enter the excess on line 16 of Form 8829.
If you file Schedule F (Form 1040), include the business part of your deductible home
mortgage interest with your total business use of the home expenses on line 34. You can
use the worksheet near the back of this publication to figure the deductible part of
mortgage interest. Enter the nonbusiness part of the deductible mortgage interest on
Schedule A, lines 10 and 11.
To determine if the limits on qualified home mortgage interest apply to you, see the
instructions for Schedule A or Publication 936.
Real estate taxes. If you file Schedule C (Form 1040), enter all
your deductible real estate taxes on line 11 of Form 8829. After you have figured the
business part of your taxes on lines 12 and 13, subtract that amount from your total real
estate taxes on line 11. The remainder is deductible on Schedule A, line 6.
If you file Schedule F (Form 1040), include the business part of real estate taxes with
your total business use of the home expenses on line 34. Enter the nonbusiness part of
your real estate taxes on line 6 of Schedule A.
 If you itemize
your deductions, be sure to claim only the personal part of your
deductible mortgage interest and real estate taxes on Schedule A (Form 1040). Do
not deduct any of the business part on Schedule A. For example, if your business
percentage on line 7 of Form 8829 or line 3 of the worksheet near the back of this
publication is 30%, you can claim only 70% of your deductible mortgage interest and real
estate taxes as personal expenses on Schedule A.
Casualty losses. If you are using Form 8829, refer to the specific
instructions for lines 9 and 27 and enter the amount from line 33 on line 27 of Form 4684,
Section B. Write See Form 8829 above line 27.
If you file Schedule F (Form 1040), enter the business part of casualty losses (line 31
if you use the worksheet) on line 27 of Form 4684, Section B. Write See attached
statement above line 27.
Other expenses. Report the other home expenses that would not be
allowable if you did not use your home for business (insurance, maintenance, utilities,
depreciation, etc.) on the appropriate lines of your Form 8829. If you rent rather than
own your home, include the rent you paid on line 20. If these expenses exceed the
deduction limit, carry the excess over to next year. The carryover will be subject to next
year's deduction limit.
If you file Schedule F (Form 1040), include your otherwise nondeductible expenses
(insurance, maintenance, utilities, depreciation, etc.) with your total business use of
the home expenses on line 34 of Schedule F. If these expenses exceed the deduction limit,
carry the excess over to the next year. The carryover will be subject to next year's
deduction limit.
Business expenses not for the use of your home. Deduct in full your
business expenses that are not for the use of your home itself (dues, salaries, supplies,
certain telephone expenses, etc.) on the appropriate lines of Schedule C (Form 1040) or
Schedule F (Form 1040). These expenses are not for the use of your home, so they are not
subject to the deduction limit for business use of the home expenses.
Employees
As an employee, you must itemize deductions on Schedule A (Form 1040)
to claim expenses for the business use of your home and any other employee business
expenses. This generally applies to all employees, including outside salespersons. If you
are a statutory employee, use Schedule C (Form 1040) to claim the expenses. Follow the
instructions given earlier under Self-Employed Persons. The statutory
employee box within box 13 on your Form W-2 will be checked if you are a statutory
employee.
If you have employee expenses for which you were not reimbursed, report them on line 20
of Schedule A. You also generally must complete Form 2106 if either of the following
apply.
- You claim any job-related vehicle, travel, transportation, meal, or entertainment
expenses.
- Your employer paid you for any of your job expenses reportable on line 20. (Amounts your
employer included in box 1 of your Form W-2 are not considered paid by your employer).
However, you can use the simpler Form 2106-EZ, instead of Form 2106, if you meet the
following requirements.
- You were not reimbursed for your expenses by your employer, or if you were reimbursed,
the reimbursement was included in box 1 of your Form W-2.
- If you claim car expenses, you use the standard mileage rate.
When your employer pays for your expenses using a reimbursement or allowance
arrangement, the payments generally should not be on your Form W-2 if the following rules
for an accountable plan are met.
- You adequately account to your employer for the expenses within a reasonable period of
time.
- You return any payments not spent for business expenses (excess reimbursements) within a
reasonable period of time.
- You must have paid or incurred deductible expenses while performing services as an
employee.
If you meet the accountable plan rules and your business expenses equal your
reimbursement, do not report the reimbursement as income and do not deduct the expenses.
Adequately accounting to employer. You adequately account to your
employer when you give your employer documentary evidence of your travel, mileage, and
other employee business expenses, such as receipts, along with an account book, diary, or
similar record in which you entered each expense at or near the time you had it.
You also may be treated as adequately accounting to your employer if your employer
gives you a per diem or car allowance similar in form to, and not more than, the federal
rate and you verify the time, place, and business purpose of each expense. For more
information, see the instructions for Form 2106 and Publication 463, Travel,
Entertainment, Gift, and Car Expenses.
Rental to employer. If you rent
part of your home to your employer and you use the rented part in performing services for
your employer as an employee, your deduction for the business use of your home is
limited. You can deduct mortgage interest, real estate taxes, and personal casualty losses
for the rented part, subject to any limitations. However, you cannot deduct otherwise
allowable trade or business expenses, business casualty losses, or depreciation related to
the use of your home in performing services for your employer.
Deductible mortgage interest. Although you generally can deduct
expenses for the business use of your home on line 20 of Schedule A (Form 1040), do not
include any deductible home mortgage interest on that line. Instead, deduct both the
business and nonbusiness parts of this interest on line 10 or 11 of Schedule A.
If the home mortgage interest you can deduct on lines 10 or 11 is limited by the home
mortgage interest rules, you cannot deduct the excess as an employee business expense on
line 20 of Schedule A, even though you use part of your home for business. To determine if
the limits on home mortgage interest apply to you, see the instructions for Schedule A or
Publication 936.
Real estate taxes. Deduct both the business and nonbusiness parts of
your real estate taxes on line 6 of Schedule A. For more information on amounts allowable
as a deduction for real estate taxes, see Publication 530, Tax Information for
First-Time Homeowners.
Casualty losses. Enter the business part of casualty losses (line 31
of the worksheet) on line 27 of Form 4684, Section B. Write See attached statement
above line 27.
Other expenses. If you file Form 2106 or Form 2106-EZ, report on
line 4 the following expenses.
- The business part of your otherwise nondeductible expenses (utilities, maintenance,
insurance, depreciation, etc.) that do not exceed the deduction limit.
- The employee business expenses not related to the use of your home, such as advertising.
Add these to your other employee business expenses and complete the rest of the form.
Enter the total from Form 2106, or Form 2106-EZ, on line 20 of Schedule A, where it is
subject to the 2%-of-adjusted-gross-income limit. If you do not have to file Form 2106 or
Form 2106-EZ, enter your total expenses directly on line 20 of Schedule A.
Example. You are an employee who works at home for the
convenience of your employer. You meet all the requirements to deduct expenses for the
business use of your home. Your employer does not reimburse you for any of your business
expenses and you are not otherwise required to file Form 2106 or Form 2106-EZ.
As an employee, you do not have gross receipts, cost of goods sold, etc. You begin with
gross income from the business use of your home, which you determine to be $6,000.
The percentage of expenses due to the business use of your home is 20%. You have the
following expenses.
| Deductible mortgage interest (20%) |
$1,500 |
| Real estate taxes (20%) |
1,000 |
| Total |
$2,500 |
| Expenses not related to business use of the home (100%): |
|
| Supplies |
$500 |
| Advertising |
1,300 |
| Telephone |
200 |
| Total |
$2,000 |
| Otherwise nondeductible expenses: |
|
| Maintenance (20%) |
$200 |
| Utilities (20%) |
350 |
| Insurance (20%) |
250 |
| Total |
$800 |
| Depreciation (20%) |
$1,600 |
Based on the above expenses, you figure your deduction limit as follows.
| Gross income |
|
$6,000 |
| Less: |
|
|
| Deductible mortgage interest (20%) |
$1,500 |
|
| Real estate taxes (20%) |
1,000 |
|
| Expenses not related to business use of the home (100%) |
2,000 |
4,500 |
| Deduction limit |
|
$1,500 |
expenses ($800) and $700 ($1,500 - $800) of your depreciation.
You deduct your expenses for business use of your home on Schedule A (Form 1040) as
shown in the following table.
| Expense |
Amount |
Schedule A |
| Deductible mortgage interest |
$1,500 |
Line 10 or 11* |
| Real estate taxes |
$1,000 |
Line 6* |
| Expenses not related to the business use of the home |
$2,000 |
Line 20** |
| Otherwise nondeductible expenses |
$800 |
Line 20** |
| Depreciation |
$700 |
Line 20** |
| *In addition to the 80% nonbusiness part of the expense. |
| **Subject to the 2%-of-adjusted-gross-income limit. |
You can carry over the $900 of depreciation that exceeds the deduction limit to
next year, subject to the deduction limit for that year.
Partners
You may be allowed to deduct unreimbursed ordinary and necessary
expenses you paid on behalf of the partnership (including qualified expenses for
the business use of your home) if you were required to pay these expenses under the
partnership agreement.
Use the worksheet near the back of this publication to figure the deduction for the
business use of your home.
Deducting unreimbursed partnership expenses. See the following forms
and related instructions for information about deducting unreimbursed partnership
expenses.
- Schedule E, Supplemental Income and Loss.
- Schedule SE, Self-Employment Tax.
- Schedule K-1, Partner's Share of Income, Credits, Deductions, etc.
More information. For more information about partners and
partnerships, get Publication 541, Partnerships.
Schedule C Example
The filled-in forms for John Stephens that follow show how to report deductions for the
business use of your home if you file Schedule C (Form 1040).
Form 4562. The following line references apply to Form 4562.
Part I, lines 1-13. John began using his home for business
in January of this year. He purchased a new computer and filing cabinet to use in his
business. The computer, used 100% for business, cost $3,200. The filing cabinet cost $600.
He elects to take the section 179 deduction for both items.
John completes Part I of Form 4562. He enters the cost of both the computer and filing
cabinet, $3,800, on line 2 and completes lines 4 and 5. On line 6, he enters a description
of each item, its cost and the cost he elects to expense. He completes the remaining lines
in Part I.
Part III, line 19c. John converted to business use a desk
and chair (furniture) he had purchased in 1996 for personal purposes. In 1996, he paid
$1,500 for them. The total fair market value in 2002 is $550. The fair market value is
less than the cost, so his depreciable basis is $550.
In Part III, line 19c, column (c), he enters $550 for the desk and chair. He completes
columns (d) through (f). The furniture is 7-year property under MACRS. He uses the MACRS
Percentage Table for 5- and 7-Year Property Using Half-Year Convention in this
publication or Table A-1 in Publication 946 to find the rate of 14.29% for
property placed in service during the first month of the year. He multiplies $550 by
14.29% (.1429) and enters $79 in column (g).
Part III, line 19i. This is the first year John used his
home for business, so he must figure the depreciation on line 19i. On line 19i, column
(c), he enters $11,000, the depreciable basis of the business part of his home. He began
using his home for business in January. (For a discussion on how he figures his
depreciation deduction, see Step 3 under Form 8829, Part II, later.) He
enters $271 in column (g).
Part IV, line 22. John totals the amounts on line 12 and
line 19 in column (g) and enters the total on line 22. He enters both the section 179
deduction ($3,800) and the depreciation on the furniture ($79) on line 13 of Schedule C.
He enters the depreciation on his home ($271) on Form 8829, line 28.
Schedule C. The following line references apply to Schedule C.
Line 13. John enters the amount from Form 4562 for his
section 179 deduction ($3,800) and the depreciation deduction for his office furniture
($79).
Line 16b. This amount is the interest on installment
payments for the business assets John uses in his home office.
Line 25. John had a separate telephone line in his home
office that he used only for business. He can deduct $347 for the line.
Lines 28-30. On line 28, he totals all his expenses other
than those for the business use of his home, and then subtracts that total from his gross
income. He uses the result on line 29 to figure the deduction limit on his expenses for
the business use of his home. He enters that amount on line 8 of Form 8829 and then
completes the form. He enters the amount of his home office deduction from line 34, Form
8829, on line 30 of Schedule C.
Form 8829, Part I. John uses one room of his home exclusively and
regularly to meet clients. In Part I of Form 8829 he shows that, based on the square
footage, the room is 10% of his home.
Form 8829, Part II. John uses Part II of Form 8829 to figure his
allowable home office deduction.
Step 1. First, he figures the business part of expenses
that would be deductible even if he did not use part of his home for business. These
expenses ($4,500 deductible mortgage interest and $1,000 real estate taxes) relate to his
entire home, so he enters them in column (b) on lines 10 and 11. He then subtracts the
$550 business part of these expenses (line 14) from his tentative business profit (line
8). The result, $25,002 on line 15, is the most he can deduct for his other home office
expenses.
Step 2. Next, he figures his deduction for operating
expenses. He paid $300 to have his office repainted. He enters this amount on line 18,
column (a) because it is a direct expense. All his other expenses ($400 homeowner's
insurance, $1,400 roof repairs, and $1,800 heating and lighting) relate to his entire
home. Therefore, he enters them in column (b) on the appropriate lines. He adds the $300
direct expenses (line 21) to the $360 total for indirect expenses (line 22) and enters the
total, $660, on line 24. This amount is less than his deduction limit, so he can deduct it
in full. The $24,342 balance of his deduction limit (line 26) is the most he can deduct
for depreciation.
Step 3. Next, he figures his allowable depreciation
deduction for the business use of his home in Part III of Form 8829. The adjusted basis of
his home is $130,000, which is less than the fair market value of $160,000. He figures the
value of the land to be $20,000. He subtracts the land value from the adjusted basis. He
multiplies the result ($110,000) by the percentage on line 7 to get the depreciable basis
of the business part of his home ($11,000).
He began using the office in January of this year, so he uses the MACRS Percentage
Table for 39-Year Nonresidential Real Property in this publication or Table A-7a in
Appendix A of Publication 946. The depreciation percentage for the first year of
the recovery period for assets placed in service in the first month is 2.461%. His
depreciation deduction for 2002 (line 40) is $271 (.02461 × $11,000). He enters that
amount in Part II on lines 28 and 30. This is less than the available balance of his
deduction limit (line 26), so he can deduct the full amount as depreciation. John also
must complete Form 4562 for 2002, so he enters $271 on line 19i, column (g). See Form
4562, earlier.
Step 4. Finally, he figures his total deduction for his
home office by adding together his otherwise deductible expenses (line 14), his operating
expenses (line 25), and depreciation (line 31). He enters the result, $1,481, on lines 32
and 34, and on Schedule C, line 30.
John Stephen's - Schedule C
John Stephen's - Form 8829
John Stephen's - Form 4562
Worksheet To Figure the Deduction for Business Use of Your Home
Use this worksheet if you file Schedule F (Form 1040) or you are an employee or a partner.
| PART 1 - Part of Your Home Used for Business: |
|
|
| 1) |
Area of home used for business |
1) |
|
|
| 2) |
Total area of home |
2) |
|
|
| 3) |
Percentage of home used for business (divide line 1 by line 2 and show
result as percentage) |
3) |
|
% |
| PART 2 - Figure Your Allowable Deduction |
|
|
|
| 4) |
Gross income from business (see instructions) |
4) |
|
|
|
|
|
(a) Direct Expenses |
|
(b) Indirect Expenses |
|
|
|
| 5) |
Casualty losses |
5) |
|
|
|
|
|
|
| 6) |
Deductible mortgage interest |
6) |
|
|
|
|
|
|
| 7) |
Real estate taxes |
7) |
|
|
|
|
|
|
| 8) |
Total of lines 5 through 7 |
8) |
|
|
|
|
|
|
| 9) |
Multiply line 8, column (b), by line 3 |
9) |
|
|
|
|
| 10) |
Add line 8, column (a), and line 9 |
10) |
|
|
|
|
| 11) |
Business expenses not from business use of home (see instructions) |
11) |
|
|
|
|
| 12) |
Add lines 10 and 11 |
12) |
|
|
| 13) |
Deduction limit. Subtract line 12 from line 4 |
13) |
|
|
| 14) |
Excess mortgage interest |
14) |
|
|
|
|
|
|
| 15) |
Insurance |
15) |
|
|
|
|
|
|
| 16) |
Repairs and maintenance |
16) |
|
|
|
|
|
|
| 17) |
Utilities |
17) |
|
|
|
|
|
|
| 18) |
Other expenses |
18) |
|
|
|
|
|
|
| 19) |
Add lines 14 through 18 |
19) |
|
|
|
|
|
|
| 20) |
Multiply line 19, column (b) by line 3 |
20) |
|
|
|
|
| 21) |
Carryover of operating expenses from prior year (see instructions) |
21) |
|
|
|
|
| 22) |
Add line 19, column (a), line 20, and line 21 |
22) |
|
|
| 23) |
Allowable operating expenses. Enter the smaller of line 13 or line
22 |
23) |
|
|
| 24) |
Limit on excess casualty losses and depreciation. Subtract line 23 from
line 13 |
24) |
|
|
| 25) |
Excess casualty losses (see instructions) |
25) |
|
|
|
|
| 26) |
Depreciation of your home from line 38 below |
26) |
|
|
|
|
| 27) |
Carryover of excess casualty losses and depreciation from prior year (see
instructions) |
27) |
|
|
|
|
| 28) |
Add lines 25 through 27 |
28) |
|
|
| 29) |
Allowable excess casualty losses and depreciation. Enter the smaller
of line 24 or line 28 |
29) |
|
|
| 30) |
Add lines 10, 23, and 29 |
30) |
|
|
| 31) |
Casualty losses included on lines 10 and 29 (see instructions) |
31) |
|
|
| 32) |
Allowable expenses for business use of your home. (Subtract line 31 from
line 30.) See instructions for where to enter on your return |
32) |
|
|
| PART 3 - Depreciation of Your Home |
|
| 33) |
Smaller of adjusted basis or fair market value of home (see instructions) |
33) |
|
|
| 34) |
Basis of land |
34) |
|
|
| 35) |
Basis of building (subtract line 34 from line 33) |
35) |
|
|
| 36) |
Business basis of building (multiply line 35 by line 3) |
36) |
|
|
| 37) |
Depreciation percentage (from applicable table or method) |
37) |
|
|
| 38) |
Depreciation allowable (multiply line 36 by line 37) |
38) |
|
|
| PART 4 - Carryover of Unallowed Expenses to Next Year |
|
| 39) |
Operating expenses. Subtract line 23 from line 22. If less than zero,
enter -0- |
39) |
|
|
| 40) |
Excess casualty losses and depreciation. Subtract line 29 from line 28. If
less than zero, enter -0- |
40) |
|
|
Instructions for the Worksheet
If you are an employee, a partner, or you file Schedule F (Form 1040), use the
preceding worksheet to figure your deduction for the business use of your home. The
following instructions explain how to complete each part.
Partners. See Partners, under Where to Deduct,
earlier, before completing the worksheet.
If you file
Schedule C (Form 1040), use Form 8829 to figure the deductions and attach the form to your
return.
Part 1 - Part of Your Home Used for Business
Lines 1-3. If you figure the percentage based on area, use lines 1
through 3 to figure the business-use percentage. Enter the percentage on line 3.
You can use any other reasonable method that accurately reflects your business-use
percentage. If you operate a day-care facility and you meet the exception to the exclusive
use test for part or all of the area you use for business, you must figure the
business-use percentage for that area as explained under Day-Care Facility, earlier.
If you use another method to figure your business percentage, skip lines 1 and 2 and enter
the percentage on line 3.
Part 2 - Figure Your Allowable Deduction
Line 4. If you file Schedule F, enter your total gross income from
the business use of your home. This generally would be the amount on line 11 of Schedule
F.
If you are an employee, enter your total wages from the business use of the home.
Lines 5-7. Enter only amounts that would be deductible whether or
not you used your home for business. In other words, these amounts normally would be
allowable as itemized deductions on Schedule A (Form 1040). Enter your expenses paid for
deductible mortgage interest, real estate taxes, and casualty losses. Include only the
part of a casualty loss that exceeds $100 plus 10% of adjusted gross income.
Under column (a), Direct Expenses, enter expenses that benefit only the
business part of your home. Under column (b), Indirect Expenses, enter expenses
that benefit the entire home. You generally enter 100% of the expense. However, if the
business percentage of an indirect expense is different from the percentage on line 3,
enter only the business part of the expense on the appropriate line in column (a), and
leave that line in column (b) blank.
Lines 9-10. Multiply your total indirect expenses by the business
percentage from line 3. Enter the result on line 9. Add this amount to the total direct
expenses and enter the total on line 10.
Lines 11-13. Enter any other business expenses that are not
attributable to business use of the home on line 11. For employees, examples include
travel, supplies, and business telephone expenses. Farmers generally should enter their
total farm expenses before deducting office in the home expenses. Do not enter the
deduction for one-half of your self-employment tax. Add the expenses on line 11 to the
line 10 amount, and enter the total on line 12. Subtract line 12 from line 4, and enter
the result on line 13. This is your deduction limit. You use it to determine whether you
can deduct any of your other expenses for business use of the home this year. If you
cannot, you will carry them over to next year.
If line 13 is zero or less, enter zero. Deduct your expenses for deductible home
mortgage interest, real estate taxes, casualty losses, and any business expenses not
attributable to use of your home on the appropriate lines of the schedule(s) for Form 1040
as explained earlier under Where To Deduct.
Lines 14-21. On lines 14 through 18, enter your otherwise
nondeductible expenses for the business use of your home. These include utilities,
insurance, repairs, and maintenance. If you rent, include the amount paid on line 18. If
you file Schedule F, include any part of your home mortgage interest that is more than the
limits given in Publication 936. (If you are an employee, do not enter any excess home
mortgage interest.) In column (a), enter the expenses that benefit only the business part
of your home (direct expenses). In column (b), enter the expenses that benefit the entire
home (indirect expenses). Multiply line 19, column (b) by the business-use percentage
(line 3) and enter this amount on line 20.
If you claimed a deduction for business use of your home on your 2001 tax return, enter
the amount from line 39 of your 2001 worksheet on line 21.
Lines 24-29. On lines 24 through 29, figure your limit on deductions
for excess casualty losses and depreciation.
On line 25, figure the excess casualty loss by multiplying the business use percentage
from line 3 by the part of casualty losses that would not be allowable if you did not use
your home for business ($100 plus 10% of your adjusted gross income).
On line 26, enter the depreciation deduction from Part 3.
If you claimed a deduction for business use of your home on your 2001 tax return, enter
on line 27 the amount from line 40 of your 2001 worksheet.
On lines 28 and 29, figure your allowable excess casualty losses and depreciation.
Lines 30-32. On line 30, total all allowable business use of the
home deductions.
On line 31, enter the total of the casualty losses shown on lines 10 and 29. Enter the
amount from line 31 on line 27 of Form 4684, Section B. See the instructions for Form 4684
for more information on completing that form.
Line 32 is the total (other than casualty losses) allowable as a deduction for business
use of your home. If you file Schedule F (Form 1040), enter this amount on line 34 of
Schedule F and write Business Use of Home on the line beside the entry. Do not
add the specific expenses into other line totals of Part II of Schedule F.
If you are an employee or partner, see Where To Deduct, earlier, for
information on how to claim the deduction.
Part 3 - Depreciation of Your Home
Figure your depreciation deduction on lines 33 through 38. On line 33, enter the
smaller of the adjusted basis or the fair market value of the property at the time you
first used it for business. Do not adjust this amount for changes in basis or value after
that date. Allocate the basis between the land and the building on lines 34 and 35. You
cannot depreciate any part of the land. On line 37, enter the correct percentage for the
current year from the tables in Publication 946. Multiply this percentage by the business
basis to get the depreciation deduction. Enter this figure on lines 38 and 26. Complete
and attach Form 4562 to your return if this is the first year you used
your home, or an improvement or addition to your home, in business.
Part 4 - Carryover of Unallowed Expenses to Next Year
Complete these lines to figure the expenses that must be carried forward to next year.
How to Get Tax Help
You can get help with unresolved tax issues, order free publications
and forms, ask tax questions, and get more information from the IRS in several
ways. By selecting the method that is best for you, you will have quick and easy access to
tax help.
Contacting your Taxpayer Advocate. If you have attempted to deal with an IRS problem unsuccessfully, you should
contact your Taxpayer Advocate.
The Taxpayer Advocate represents your interests and concerns within the IRS by
protecting your rights and resolving problems that have not been fixed through normal
channels. While Taxpayer Advocates cannot change the tax law or make a technical tax
decision, they can clear up problems that resulted from previous contacts and ensure that
your case is given a complete and impartial review.
To contact your Taxpayer Advocate:
- Call the Taxpayer Advocate at 1-877-777-4778.
- Call, write, or fax the Taxpayer Advocate office in your area.
- Call 1-800-829-4059 if you are a TTY/TDD user.
For more information, see Publication 1546, The Taxpayer Advocate Service of the
IRS.
Free tax services. To find out what services are available, get
Publication 910, Guide to Free Tax Services. It contains a list of free tax
publications and an index of tax topics. It also describes other free tax information
services, including tax education and assistance programs and a list of TeleTax topics.
 Personal
computer. With your personal computer and modem, you can access the IRS on the
Internet at www.irs.gov. While visiting our web site, you can:
- See answers to frequently asked tax questions or request help by e-mail.
- Download forms and publications or search for forms and publications by topic or
keyword.
- Order IRS products on-line.
- View forms that may be filled in electronically, print the completed form, and then save
the form for recordkeeping.
- View Internal Revenue Bulletins published in the last few years.
- Search regulations and the Internal Revenue Code.
- Receive our electronic newsletters on hot tax issues and news.
- Learn about the benefits of filing electronically (IRS e-file).
- Get information on starting and operating a small business.
You can also reach us with your computer using File Transfer Protocol at ftp.irs.gov.
 TaxFax Service. Using
the phone attached to your fax machine, you can receive forms and instructions by calling 703-368-9694.
Follow the directions from the prompts. When you order forms, enter the catalog number
for the form you need. The items you request will be faxed to you.
For help with transmission problems, call the FedWorld Help Desk at 703-487-4608.
 Phone. Many
services are available by phone.
- Ordering forms, instructions, and publications. Call 1-800-829-3676 to
order current and prior year forms, instructions, and publications.
- Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
- Solving problems. Take advantage of Everyday Tax Solutions service by calling
your local IRS office to set up an in-person appointment at your convenience. Check your
local directory assistance or www.irs.gov for the numbers.
- TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059
to ask tax questions or to order forms and publications.
- TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages
covering various tax topics.
Evaluating the quality of our telephone services. To ensure that IRS
representatives give accurate, courteous, and professional answers, we use several methods
to evaluate the quality of our telephone services. One method is for a second IRS
representative to sometimes listen in on or record telephone calls. Another is to ask some
callers to complete a short survey at the end of the call.
 Walk-in. Many
products and services are available on a walk-in basis.
- Products. You can walk in to many post offices, libraries, and IRS offices to
pick up certain forms, instructions, and publications. Some IRS offices, libraries,
grocery stores, copy centers, city and county governments, credit unions, and office
supply stores have an extensive collection of products available to print from a CD-ROM or
photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal
Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available
for research purposes.
- Services. You can walk in to your local IRS office to ask tax questions or get
help with a tax problem. Now you can set up an appointment by calling your local IRS
office number and, at the prompt, leaving a message requesting Everyday Tax Solutions
help. A representative will call you back within 2 business days to schedule an in-person
appointment at your convenience.
 Mail. You
can send your order for forms, instructions, and publications to the Distribution Center
nearest to you and receive a response within 10 workdays after your request is received.
Find the address that applies to your part of the country.
- Western part of U.S.:
Western Area Distribution Center
Rancho Cordova, CA 95743-0001
- Central part of U.S.:
Central Area Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
- Eastern part of U.S. and foreign addresses:
Eastern Area Distribution Center
P.O. Box 85074
Richmond, VA 23261-5074
 CD-ROM for tax
products. You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and
obtain:
- Current tax forms, instructions, and publications.
- Prior-year tax forms and instructions.
- Popular tax forms that may be filled in electronically, printed out for submission, and
saved for recordkeeping.
- Internal Revenue Bulletins.
The CD-ROM can be purchased from National Technical Information Service (NTIS) by
calling 1-877-233-6767 or on the Internet at http://www.irs.gov/cdorders. The
first release is available in early January and the final release is available in late
February.
CD-ROM for
small businesses. IRS Publication 3207, Small Business Resource Guide, is a
must for every small business owner or any taxpayer about to start a business. This handy,
interactive CD contains all the business tax forms, instructions and publications needed
to successfully manage a business. In addition, the CD provides an abundance of other
helpful information, such as how to prepare a business plan, finding financing for your
business, and much more. The design of the CD makes finding information easy and quick and
incorporates file formats and browsers that can be run on virtually any desktop or laptop
computer.
It is available in March. You can get a free copy by calling 1-800-829-3676 or
by visiting the website at www.irs.gov/smallbiz. |
