Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040nr Turbotax

1040ez Form 2012Ez Form2012 Tax Forms 1040When Can I File An Amended Tax Return For 2012Irs Gov 1040x Form1040ez OnlineForm 1040ez More:label_form_201040ez More:taxesWhere To File Federal Tax Return 2011Irsefile ComMilitary Tax CalculatorWhere To File 2012 Taxes OnlineHow To Amend A ReturnHrblock 2010 Tax CalculatorBlank Printable 1040ez FormIncome Tax For UnemployedFile 1040ez For FreeFree 2010 Tax FilingMyfreetaxes ComFree Tax Forms2006 Tax ReturnHow To File Tax Extension Electronically1040ez Instructions 2012State Tax ReturnsUnemployed Tax CreditNeed File 2007 TaxesFile State Taxes Only Online FreeIrs 2012 Tax Return FormsTax Filing 2011Where Can I Do State Taxes For Free1040 Schedule A Tax FormIrs Free E File 2011Taxact 2011 Free Federal Edition DownloadH And R Block 1040xW2 Ez FormsFile 2007 Tax Return FreeUnemployment Tax FormsAmend My 2011 TaxTaxes Online 1040ezWhat Is A 1040xAdd 1098 T Information 1040x Form

1040nr Turbotax

1040nr turbotax 4. 1040nr turbotax   Special Situations Table of Contents Condominiums CooperativesDepreciation Property Changed to Rental UseBasis of Property Changed to Rental Use Figuring the Depreciation Deduction Renting Part of Property Not Rented for ProfitPostponing decision. 1040nr turbotax Example—Property Changed to Rental Use This chapter discusses some rental real estate activities that are subject to additional rules. 1040nr turbotax Condominiums A condominium is most often a dwelling unit in a multi-unit building, but can also take other forms, such as a townhouse or garden apartment. 1040nr turbotax If you own a condominium, you also own a share of the common elements, such as land, lobbies, elevators, and service areas. 1040nr turbotax You and the other condominium owners may pay dues or assessments to a special corporation that is organized to take care of the common elements. 1040nr turbotax Special rules apply if you rent your condominium to others. 1040nr turbotax You can deduct as rental expenses all the expenses discussed in chapters 1 and 2. 1040nr turbotax In addition, you can deduct any dues or assessments paid for maintenance of the common elements. 1040nr turbotax You cannot deduct special assessments you pay to a condominium management corporation for improvements. 1040nr turbotax However, you may be able to recover your share of the cost of any improvement by taking depreciation. 1040nr turbotax Cooperatives If you live in a cooperative, you do not own your apartment. 1040nr turbotax Instead, a corporation owns the apartments and you are a tenant-stockholder in the cooperative housing corporation. 1040nr turbotax If you rent your apartment to others, you usually can deduct, as a rental expense, all the maintenance fees you pay to the cooperative housing corporation. 1040nr turbotax In addition to the maintenance fees paid to the cooperative housing corporation, you can deduct your direct payments for repairs, upkeep, and other rental expenses, including interest paid on a loan used to buy your stock in the corporation. 1040nr turbotax Depreciation You will be depreciating your stock in the corporation rather than the apartment itself. 1040nr turbotax Figure your depreciation deduction as follows. 1040nr turbotax Figure the depreciation for all the depreciable real property owned by the corporation. 1040nr turbotax (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. 1040nr turbotax ) If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. 1040nr turbotax Multiply your cost per share by the total number of outstanding shares. 1040nr turbotax Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. 1040nr turbotax Subtract from the amount figured in (b) any mortgage debt that is not for the depreciable real property, such as the part for the land. 1040nr turbotax Subtract from the amount figured in (1) any depreciation for space owned by the corporation that can be rented but cannot be lived in by tenant-stockholders. 1040nr turbotax Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. 1040nr turbotax Multiply the result of (2) by the percentage you figured in (3). 1040nr turbotax This is your depreciation on the stock. 1040nr turbotax Your depreciation deduction for the year cannot be more than the part of your adjusted basis (defined in chapter 2) in the stock of the corporation that is allocable to your rental property. 1040nr turbotax Payments added to capital account. 1040nr turbotax   Payments earmarked for a capital asset or improvement, or otherwise charged to the corporation's capital account are added to the basis of your stock in the corporation. 1040nr turbotax For example, you cannot deduct a payment used to pave a community parking lot, install a new roof, or pay the principal of the corporation's mortgage. 1040nr turbotax   Treat as a capital cost the amount you were assessed for capital items. 1040nr turbotax This cannot be more than the amount by which your payments to the corporation exceeded your share of the corporation's mortgage interest and real estate taxes. 1040nr turbotax   Your share of interest and taxes is the amount the corporation elected to allocate to you, if it reasonably reflects those expenses for your apartment. 1040nr turbotax Otherwise, figure your share in the following manner. 1040nr turbotax Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. 1040nr turbotax Multiply the corporation's deductible interest by the number you figured in (1). 1040nr turbotax This is your share of the interest. 1040nr turbotax Multiply the corporation's deductible taxes by the number you figured in (1). 1040nr turbotax This is your share of the taxes. 1040nr turbotax Property Changed to Rental Use If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use. 1040nr turbotax You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes. 1040nr turbotax You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. 1040nr turbotax However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040). 1040nr turbotax Example. 1040nr turbotax Your tax year is the calendar year. 1040nr turbotax You moved from your home in May and started renting it out on June 1. 1040nr turbotax You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. 1040nr turbotax Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. 1040nr turbotax When figuring depreciation, treat the property as placed in service on June 1. 1040nr turbotax Basis of Property Changed to Rental Use When you change property you held for personal use to rental use (for example, you rent your former home), the basis for depreciation will be the lesser of fair market value or adjusted basis on the date of conversion. 1040nr turbotax Fair market value. 1040nr turbotax   This is the price at which the property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. 1040nr turbotax Sales of similar property, on or about the same date, may be helpful in figuring the fair market value of the property. 1040nr turbotax Figuring the basis. 1040nr turbotax   The basis for depreciation is the lesser of: The fair market value of the property on the date you changed it to rental use, or Your adjusted basis on the date of the change—that is, your original cost or other basis of the property, plus the cost of permanent additions or improvements since you acquired it, minus deductions for any casualty or theft losses claimed on earlier years' income tax returns and other decreases to basis. 1040nr turbotax For other increases and decreases to basis, see Adjusted Basis in chapter 2. 1040nr turbotax Example. 1040nr turbotax Several years ago you built your home for $140,000 on a lot that cost you $14,000. 1040nr turbotax Before changing the property to rental use this year, you added $28,000 of permanent improvements to the house and claimed a $3,500 casualty loss deduction for damage to the house. 1040nr turbotax Part of the improvements qualified for a $500 residential energy credit, which you claimed on your 2010 tax return. 1040nr turbotax Because land is not depreciable, you can only include the cost of the house when figuring the basis for depreciation. 1040nr turbotax The adjusted basis of the house at the time of the change in its use was $164,000 ($140,000 + $28,000 − $3,500 − $500). 1040nr turbotax On the date of the change in use, your property had a fair market value of $168,000, of which $21,000 was for the land and $147,000 was for the house. 1040nr turbotax The basis for depreciation on the house is the fair market value on the date of the change ($147,000), because it is less than your adjusted basis ($164,000). 1040nr turbotax Cooperatives If you change your cooperative apartment to rental use, figure your allowable depreciation as explained earlier. 1040nr turbotax (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. 1040nr turbotax ) The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. 1040nr turbotax The fair market value of the property on the date you change your apartment to rental use. 1040nr turbotax This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. 1040nr turbotax The corporation's adjusted basis in the property on that date. 1040nr turbotax Do not subtract depreciation when figuring the corporation's adjusted basis. 1040nr turbotax If you bought the stock after its first offering, the corporation's adjusted basis in the property is the amount figured in (1) under Depreciation (under Cooperatives, near the beginning of this chapter). 1040nr turbotax The fair market value of the property is considered to be the same as the corporation's adjusted basis figured in this way minus straight line depreciation, unless the value is unrealistic. 1040nr turbotax Figuring the Depreciation Deduction To figure the deduction, use the depreciation system in effect when you convert your residence to rental use. 1040nr turbotax Generally, that will be MACRS for any conversion after 1986. 1040nr turbotax Treat the property as placed in service on the conversion date. 1040nr turbotax Example. 1040nr turbotax Your converted residence (see previous example under Figuring the basis) was available for rent on August 1. 1040nr turbotax Using Table 2-2d (see chapter 2), the percentage for Year 1 beginning in August is 1. 1040nr turbotax 364% and the depreciation deduction for Year 1 is $2,005 ($147,000 × . 1040nr turbotax 01364). 1040nr turbotax Renting Part of Property If you rent part of your property, you must divide certain expenses between the part of the property used for rental purposes and the part of the property used for personal purposes, as though you actually had two separate pieces of property. 1040nr turbotax You can deduct the expenses related to the part of the property used for rental purposes, such as home mortgage interest, qualified mortgage insurance premiums, and real estate taxes, as rental expenses on Schedule E (Form 1040). 1040nr turbotax You can also deduct as rental expenses a portion of other expenses that normally are nondeductible personal expenses, such as expenses for electricity, or painting the outside of the house. 1040nr turbotax There is no change in the types of expenses deductible for the personal-use part of your property. 1040nr turbotax Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). 1040nr turbotax You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. 1040nr turbotax You do not have to divide the expenses that belong only to the rental part of your property. 1040nr turbotax For example, if you paint a room that you rent, or if you pay premiums for liability insurance in connection with renting a room in your home, your entire cost is a rental expense. 1040nr turbotax If you install a second phone line strictly for your tenant's use, all of the cost of the second line is deductible as a rental expense. 1040nr turbotax You can deduct depreciation on the part of the house used for rental purposes as well as on the furniture and equipment you use for rental purposes. 1040nr turbotax How to divide expenses. 1040nr turbotax   If an expense is for both rental use and personal use, such as mortgage interest or heat for the entire house, you must divide the expense between rental use and personal use. 1040nr turbotax You can use any reasonable method for dividing the expense. 1040nr turbotax It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. 1040nr turbotax The two most common methods for dividing an expense are (1) the number of rooms in your home, and (2) the square footage of your home. 1040nr turbotax Example. 1040nr turbotax You rent a room in your house. 1040nr turbotax The room is 12 × 15 feet, or 180 square feet. 1040nr turbotax Your entire house has 1,800 square feet of floor space. 1040nr turbotax You can deduct as a rental expense 10% of any expense that must be divided between rental use and personal use. 1040nr turbotax If your heating bill for the year for the entire house was $600, $60 ($600 × . 1040nr turbotax 10) is a rental expense. 1040nr turbotax The balance, $540, is a personal expense that you cannot deduct. 1040nr turbotax Duplex. 1040nr turbotax   A common situation is the duplex where you live in one unit and rent out the other. 1040nr turbotax Certain expenses apply to the entire property, such as mortgage interest and real estate taxes, and must be split to determine rental and personal expenses. 1040nr turbotax Example. 1040nr turbotax You own a duplex and live in one half, renting the other half. 1040nr turbotax Both units are approximately the same size. 1040nr turbotax Last year, you paid a total of $10,000 mortgage interest and $2,000 real estate taxes for the entire property. 1040nr turbotax You can deduct $5,000 mortgage interest and $1,000 real estate taxes on Schedule E (Form 1040), and if you itemize your deductions, you can deduct the other $5,000 mortgage interest and $1,000 real estate taxes on Schedule A (Form 1040). 1040nr turbotax Not Rented for Profit If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. 1040nr turbotax You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. 1040nr turbotax Where to report. 1040nr turbotax   Report your not-for-profit rental income on Form 1040 or 1040NR, line 21. 1040nr turbotax For example, if you are filing Form 1040, you can include your mortgage interest and any qualified mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses on the appropriate lines of Schedule A (Form 1040) if you itemize your deductions. 1040nr turbotax   If you itemize your deductions, claim your other rental expenses, subject to the rules explained in chapter 1 of Publication 535, as miscellaneous itemized deductions on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. 1040nr turbotax You can deduct these expenses only if they, together with certain other miscellaneous itemized deductions, total more than 2% of your adjusted gross income. 1040nr turbotax Presumption of profit. 1040nr turbotax   If your rental income is more than your rental expenses for at least 3 years out of a period of 5 consecutive years, you are presumed to be renting your property to make a profit. 1040nr turbotax Postponing decision. 1040nr turbotax   If you are starting your rental activity and do not have 3 years showing a profit, you can elect to have the presumption made after you have the 5 years of experience required by the test. 1040nr turbotax You may choose to postpone the decision of whether the rental is for profit by filing Form 5213. 1040nr turbotax You must file Form 5213 within 3 years after the due date of your return (determined without extensions) for the year in which you first carried on the activity or, if earlier, within 60 days after receiving written notice from the Internal Revenue Service proposing to disallow deductions attributable to the activity. 1040nr turbotax More information. 1040nr turbotax   For more information about the rules for an activity not engaged in for profit, see Not-for-Profit Activities in chapter 1 of Publication 535. 1040nr turbotax Example—Property Changed to Rental Use In January, Eileen Johnson bought a condominium apartment to live in. 1040nr turbotax Instead of selling the house she had been living in, she decided to change it to rental property. 1040nr turbotax Eileen selected a tenant and started renting the house on February 1. 1040nr turbotax Eileen charges $750 a month for rent and collects it herself. 1040nr turbotax Eileen also received a $750 security deposit from her tenant. 1040nr turbotax Because she plans to return it to her tenant at the end of the lease, she does not include it in her income. 1040nr turbotax Her rental expenses for the year are as follows. 1040nr turbotax   Mortgage interest $1,800     Fire insurance (1-year policy) 100     Miscellaneous repairs (after renting) 297     Real estate taxes imposed and paid 1,200   Eileen must divide the real estate taxes, mortgage interest, and fire insurance between the personal use of the property and the rental use of the property. 1040nr turbotax She can deduct eleven-twelfths of these expenses as rental expenses. 1040nr turbotax She can include the balance of the allowable taxes and mortgage interest on Schedule A (Form 1040) if she itemizes. 1040nr turbotax She cannot deduct the balance of the fire insurance because it is a personal expense. 1040nr turbotax Eileen bought this house in 1984 for $35,000. 1040nr turbotax Her property tax was based on assessed values of $10,000 for the land and $25,000 for the house. 1040nr turbotax Before changing it to rental property, Eileen added several improvements to the house. 1040nr turbotax She figures her adjusted basis as follows:   Improvements Cost     House $25,000     Remodeled kitchen 4,200     Recreation room 5,800     New roof 1,600     Patio and deck 2,400     Adjusted basis $39,000   On February 1, when Eileen changed her house to rental property, the property had a fair market value of $152,000. 1040nr turbotax Of this amount, $35,000 was for the land and $117,000 was for the house. 1040nr turbotax Because Eileen's adjusted basis is less than the fair market value on the date of the change, Eileen uses $39,000 as her basis for depreciation. 1040nr turbotax As specified for residential rental property, Eileen must use the straight line method of depreciation over the GDS or ADS recovery period. 1040nr turbotax She chooses the GDS recovery period of 27. 1040nr turbotax 5 years. 1040nr turbotax She uses Table 2-2d to find her depreciation percentage. 1040nr turbotax Since she placed the property in service in February, the percentage is 3. 1040nr turbotax 182%. 1040nr turbotax On April 1, Eileen bought a new dishwasher for the rental property at a cost of $425. 1040nr turbotax The dishwasher is personal property used in a rental real estate activity, which has a 5-year recovery period. 1040nr turbotax She uses Table 2-2a to find the percentage for Year 1 under “Half-year convention” (20%) to figure her depreciation deduction. 1040nr turbotax On May 1, Eileen paid $4,000 to have a furnace installed in the house. 1040nr turbotax The furnace is residential rental property. 1040nr turbotax Because she placed the property in service in May, the percentage from Table 2-2d is 2. 1040nr turbotax 273%. 1040nr turbotax Eileen figures her net rental income or loss for the house as follows: Total rental income received  ($750 × 11) $8,250 Minus: Expenses     Mortgage interest ($1,800 × 11/12) $1,650   Fire insurance ($100 × 11/12) 92   Miscellaneous repairs 297   Real estate taxes ($1,200 × 11/12) 1,100   Total expenses 3,139 Balance $5,111 Minus: Depreciation     House ($39,000 × . 1040nr turbotax 03182) $1,241   Dishwasher ($425 × . 1040nr turbotax 20) 85   Furnace ($4,000 × . 1040nr turbotax 02273) 91   Total depreciation 1,417 Net rental income for house   $3,694       Eileen uses Schedule E, Part I, to report her rental income and expenses. 1040nr turbotax She enters her income, expenses, and depreciation for the house in the column for Property A. 1040nr turbotax Since all property was placed in service this year, Eileen must use Form 4562 to figure the depreciation. 1040nr turbotax See the Instructions for Form 4562 for more information on preparing the form. 1040nr turbotax Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in California

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bakersfield 4825 Coffee Rd.
Bakersfield, CA 93308

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

Services Provided

(661) 632-2799
Camarillo 751 Daily Dr.
Camarillo, CA 93010

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

Services Provided

(805) 445-4771
Chico 1395 Ridgewood Dr.
Chico, CA 95973

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

Services Provided

(530) 343-2324
El Centro 2345 S. Second St.
El Centro, CA 92243

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

 

Services Provided

(760) 352-3721
El Monte 9350 East Flair Dr.
El Monte, CA 91731

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

 

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

 

Services Provided

(626) 927-1201
Fresno 2525 Capitol St
Fresno, CA 93721

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

 

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

 

Services Provided

(559) 444-2044
Laguna Niguel 24000 Avila Rd.
Laguna Niguel, CA 92677

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

 

Services Provided

(949) 389-4002
Long Beach 501 W. Ocean Blvd.
Long Beach, CA 90802

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

 

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

 

Services Provided

(562) 491-7751
Los Angeles 300 N. Los Angeles St.
Los Angeles, CA 90012

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

 

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

 

Services Provided

(213) 576-3009
Modesto 1533 Lakewood Ave.
Modesto, CA 95355

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

Services Provided

(209) 548-7388
Oakland 1301 Clay St.
Oakland, CA 94612

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

 

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

Services Provided

(510) 637-2487
Palm Springs 556 S. Paseo Dorotea
Palm Springs, CA 92264

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(760) 866-6125
Redding 850 Industrial St.
Redding, CA 96002

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

 

Services Provided

(530) 224-0695
Sacramento  4330 Watt Ave.
Sacramento, CA 95821 

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

 

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

Services Provided

(916) 974-5225 
Salinas  928 East Blanco Rd
Salinas, CA  93901 

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

Services Provided

(831) 753-6895 
San Bernardino  290 N. D St.
San Bernardino, CA 92401 

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

 

Services Provided

(909) 388-8108 
San Diego  880 Front St.
San Diego, CA 92101 

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

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

 

  Services Provided

(619) 615-9555 
San Francisco  450 Golden Gate Ave.
San Francisco, CA 94102 

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

Services Provided

(415) 553-8990 
San Jose  55 S. Market St.
San Jose, CA 95113 

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

 

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

Services Provided

(408) 282-0179 
San Marcos  1 Civic Center Dr.
San Marcos, CA 92069 

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

 

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

Services Provided

(760) 736-7355
Santa Ana  801 Civic Center Drive W.
Santa Ana, CA 92701 

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

Services Provided

(714) 347-9204 
Santa Barbara  1332 Anacapa St.
Santa Barbara, CA 93101 

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

 

Services Provided

(805) 564-7555 
Santa Maria  2384 Professional Parkway
Santa Maria, CA 93455 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)
 

Services Provided

(805) 352-0355 
Santa Rosa  777 Sonoma Ave.
Santa Rosa, CA 95404 

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

Services Provided

(707) 523-0924
Stockton  4643 Quail Lakes Dr.
Stockton, CA 95207 

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

Services Provided

(209) 942-1910 
Van Nuys  6230 Van Nuys Blvd.
Van Nuys, CA 91401 

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

 

Services Provided

(818) 779-3625 
Visalia  5300 W. Tulare St.
Visalia, CA 93277

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

Services Provided

(559) 265-4109 

Walnut Creek  185 Lennon Lane
Walnut Creek, CA 94598 

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

Services Provided

(925) 935-9308

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

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

The Taxpayer Advocate Service:  Within California call:

 Oakland  (510) 637-2703
 San Jose  (408) 817-6850
 Los Angeles  (213) 576-3140
 Laguna Niguel  (949) 389-4804
 Sacramento   (916) 974-5007

Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

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

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

Internal Revenue Service
300 North Los Angeles St. MS 6602
Los Angeles, CA 90012

Internal Revenue Service
4330 Watt Avenue, SA 5650
North Highlands, CA 95660

Internal Revenue Service
1 Civic Center Drive, Ste. 400
San Marcos, CA 92069

Internal Revenue Service
1301 Clay Street, 110S
Oakland, CA 94612

Internal Revenue Service
55 South Market HQ 6600
San Jose, CA 95113

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The 1040nr Turbotax

1040nr turbotax Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. 1040nr turbotax Proc. 1040nr turbotax 2012-23 Table of Contents SECTION 1. 1040nr turbotax PURPOSE SECTION 2. 1040nr turbotax BACKGROUND SECTION 3. 1040nr turbotax SCOPE SECTION 4. 1040nr turbotax APPLICATION. 1040nr turbotax 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040nr turbotax . 1040nr turbotax 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040nr turbotax SECTION 5. 1040nr turbotax EFFECTIVE DATE SECTION 6. 1040nr turbotax DRAFTING INFORMATION SECTION 1. 1040nr turbotax PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. 1040nr turbotax The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. 1040nr turbotax SECTION 2. 1040nr turbotax BACKGROUND . 1040nr turbotax 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. 1040nr turbotax For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. 1040nr turbotax The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. 1040nr turbotax This change reflects the higher rate of price inflation for trucks and vans since 1988. 1040nr turbotax . 1040nr turbotax 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. 1040nr turbotax L. 1040nr turbotax No. 1040nr turbotax 111-312, 124 Stat. 1040nr turbotax 3296 (Dec. 1040nr turbotax 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. 1040nr turbotax Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. 1040nr turbotax . 1040nr turbotax 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). 1040nr turbotax Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. 1040nr turbotax Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). 1040nr turbotax Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. 1040nr turbotax This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. 1040nr turbotax . 1040nr turbotax 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. 1040nr turbotax The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. 1040nr turbotax Under § 1. 1040nr turbotax 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. 1040nr turbotax One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. 1040nr turbotax Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. 1040nr turbotax SECTION 3. 1040nr turbotax SCOPE . 1040nr turbotax 01 The limitations on depreciation deductions in section 4. 1040nr turbotax 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. 1040nr turbotax . 1040nr turbotax 02 The tables in section 4. 1040nr turbotax 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. 1040nr turbotax Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. 1040nr turbotax See Rev. 1040nr turbotax Proc. 1040nr turbotax 2007-30, 2007-1 C. 1040nr turbotax B. 1040nr turbotax 1104, for passenger automobiles first leased during calendar year 2007; Rev. 1040nr turbotax Proc. 1040nr turbotax 2008-22, 2008-1 C. 1040nr turbotax B. 1040nr turbotax 658, for passenger automobiles first leased during calendar year 2008; Rev. 1040nr turbotax Proc. 1040nr turbotax 2009-24, 2009-17 I. 1040nr turbotax R. 1040nr turbotax B. 1040nr turbotax 885, for passenger automobiles first leased during calendar year 2009; Rev. 1040nr turbotax Proc. 1040nr turbotax 2010-18, 2010-9 I. 1040nr turbotax R. 1040nr turbotax B. 1040nr turbotax 427, as amplified and modified by section 4. 1040nr turbotax 03 of Rev. 1040nr turbotax Proc. 1040nr turbotax 2011-21, 2011-12 I. 1040nr turbotax R. 1040nr turbotax B. 1040nr turbotax 560, for passenger automobiles first leased during calendar year 2010; and Rev. 1040nr turbotax Proc. 1040nr turbotax 2011-21, for passenger automobiles first leased during calendar year 2011. 1040nr turbotax SECTION 4. 1040nr turbotax APPLICATION . 1040nr turbotax 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040nr turbotax (1) Amount of the inflation adjustment. 1040nr turbotax (a) Passenger automobiles (other than trucks or vans). 1040nr turbotax Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. 1040nr turbotax Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. 1040nr turbotax The new car component of the CPI was 115. 1040nr turbotax 2 for October 1987 and 143. 1040nr turbotax 419 for October 2011. 1040nr turbotax The October 2011 index exceeded the October 1987 index by 28. 1040nr turbotax 219. 1040nr turbotax Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. 1040nr turbotax 5 percent (28. 1040nr turbotax 219/115. 1040nr turbotax 2 x 100%). 1040nr turbotax The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040nr turbotax 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. 1040nr turbotax This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. 1040nr turbotax (b) Trucks and vans. 1040nr turbotax To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. 1040nr turbotax The new truck component of the CPI was 112. 1040nr turbotax 4 for October 1987 and 146. 1040nr turbotax 607 for October 2011. 1040nr turbotax The October 2011 index exceeded the October 1987 index by 34. 1040nr turbotax 207. 1040nr turbotax Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. 1040nr turbotax 43 percent (34. 1040nr turbotax 207/112. 1040nr turbotax 4 x 100%). 1040nr turbotax The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040nr turbotax 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. 1040nr turbotax This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. 1040nr turbotax (2) Amount of the limitation. 1040nr turbotax Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. 1040nr turbotax Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. 1040nr turbotax Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. 1040nr turbotax REV. 1040nr turbotax PROC. 1040nr turbotax 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 1040nr turbotax PROC. 1040nr turbotax 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. 1040nr turbotax PROC. 1040nr turbotax 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 1040nr turbotax PROC. 1040nr turbotax 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . 1040nr turbotax 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040nr turbotax A taxpayer must follow the procedures in § 1. 1040nr turbotax 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. 1040nr turbotax In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. 1040nr turbotax REV. 1040nr turbotax PROC. 1040nr turbotax 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. 1040nr turbotax PROC. 1040nr turbotax 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. 1040nr turbotax EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. 1040nr turbotax SECTION 6. 1040nr turbotax DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. 1040nr turbotax Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). 1040nr turbotax For further information regarding this revenue procedure, contact Mr. 1040nr turbotax Harvey at (202) 622-4930 (not a toll-free call). 1040nr turbotax Prev  Up  Next   Home   More Internal Revenue Bulletins