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H&r online Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. H&r online Tax questions. H&r online Useful Items - You may want to see: What's New Standard mileage rate. H&r online  The 2013 rate for business use of a vehicle is 56½ cents per mile. H&r online Reminders Future developments. H&r online  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. H&r online irs. H&r online gov/pub529. H&r online Photographs of missing children. H&r online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r online Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). H&r online You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. H&r online This publication covers the following topics. H&r online Deductions subject to the 2% limit. H&r online Deductions not subject to the 2% limit. H&r online Expenses you cannot deduct. H&r online How to report your deductions. H&r online Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. H&r online These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. H&r online Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. H&r online Note. H&r online Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. H&r online You must keep records to verify your deductions. H&r online You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. H&r online For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. H&r online Comments and suggestions. H&r online   We welcome your comments about this publication and your suggestions for future editions. H&r online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r online   You can send your comments from www. H&r online irs. H&r online gov/formspubs. H&r online Click on “More Information” and then on “Comment on Tax Forms and Publications. H&r online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r online Ordering forms and publications. H&r online   Visit www. H&r online irs. H&r online gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r online Internal Revenue Service 1201 N. H&r online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r online   If you have a tax question, check the information available on IRS. H&r online gov or call 1-800-829-1040. H&r online We cannot answer tax questions sent to either of the above addresses. H&r online Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. H&r online Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in New Mexico

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* 
Albuquerque  5338 Montgomery Blvd. N.E.
Albuquerque, NM 87109 

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

 

Services Provided

(505) 837-5631 
Farmington  800 E. 30th St.
Farmington, NM 87401 

Wednesday & Thursday - 8:30 a.m.- 4:30 p.m.; Friday - 8:30 a.m.-11:30 a.m. 
(Closed for lunch 11:30 a.m. - 12:30 p.m.)
 

**This office will be open 2/12-2/14, 2/26-2/28, 3/12-3/14, 3/26-3/28, 4/09-4/11, 4/23-4/25, 5/07-5/09 and 5/21-5/23. Closed all other days/times.**


Services Provided

(505) 327-7906 
Las Cruces  505 S. Main, Ste. 149
Las Cruces, NM 88001 

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

Services Provided

(575) 526-0161 
Roswell  500 N. Richardson
Roswell, NM 88201 

This Office is Temporarily Closed

 

(575) 624-9442 
Roswell/remote Taxpayer Assistance
available at New
Mexico Legal Aid
200 E. 4th Street
Suite 200
Roswell, NM 88202

Monday-Friday - 8:30 a.m. - 3:00 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Virtual Services Provided

(575) 624-9442
Santa Fe  2945 Rodeo Park Dr. East
Santa Fe, NM  87505 

Monday-Friday - 8:30 a.m. - 4:30 p.m. 
(Closed for lunch 11:30 a.m.- 12:30 p.m.)

 

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

 

Services Provided

(505) 424-5961

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

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

The Taxpayer Advocate Service: Call (505) 837-5505 in Albuquerque or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104.

Partnerships

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

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

Internal Revenue Service
5338 Montgomery Blvd., NE
MS 4040ALB
Albuquerque, NM 87109

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 H&r Online

H&r online Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Entrance Hall This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Living Room This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Dining Room This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Kitchen This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Den This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Bedrooms This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Bathrooms This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Recreation Room This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Laundry and Basement This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Garage This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Sporting Equipment This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Men's Clothing This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Women's Clothing This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Children's Clothing This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Jewelry This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Electrical Appliances This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Linens This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Miscellaneous This image is too large to be displayed in the current screen. H&r online Please click the link to view the image. H&r online Motor Vehicles Schedule 20. H&r online Home (Excluding Contents) Note. H&r online If you used the entire property as your home, fill out only column (a). H&r online If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). H&r online 1. H&r online Description of property (Show location and date acquired. H&r online )     (a)  Personal Part (b)  Business/Rental Part 2. H&r online Cost or other (adjusted) basis of property (from Worksheet A)     3. H&r online Insurance or other reimbursement Note. H&r online If line 2 is more than line 3, skip line 4. H&r online If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. H&r online     4. H&r online Gain from casualty. H&r online If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. H&r online But see Next below line 9. H&r online     5. H&r online Fair market value before casualty     6. H&r online Fair market value after casualty     7. H&r online Decrease in fair market value. H&r online Subtract line 6 from line 5. H&r online     8. H&r online Enter the smaller of line 2 or line 7 Note for business/rental part. H&r online If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). H&r online     9. H&r online Subtract line 3 from line 8. H&r online If zero or less, enter -0-. H&r online     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. H&r online Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. H&r online Worksheet A. H&r online Cost or Other (Adjusted) Basis Caution. H&r online See the Worksheet A Instructions before you use this worksheet. H&r online         (a) Personal Part (b) Business/Rental Part 1. H&r online   Enter the purchase price of the home damaged or destroyed. H&r online (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. H&r online ) 1. H&r online     2. H&r online   Seller paid points for home bought after 1990. H&r online Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. H&r online     3. H&r online   Subtract line 2 from line 1 3. H&r online     4. H&r online   Settlement fees or closing costs. H&r online (See Settlement costs in Publication 551. H&r online ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. H&r online         a. H&r online Abstract and recording fees 4a. H&r online       b. H&r online Legal fees (including fees for title search and preparing documents) 4b. H&r online       c. H&r online Survey fees 4c. H&r online       d. H&r online Title insurance 4d. H&r online       e. H&r online Transfer or stamp taxes 4e. H&r online       f. H&r online Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. H&r online       g. H&r online Other 4g. H&r online     5. H&r online   Add lines 4a through 4g 5. H&r online     6. H&r online   Cost of additions and improvements. H&r online (See Increases to Basis in Publication 551. H&r online ) Do not include any additions and improvements included on line 1 6. H&r online     7. H&r online   Special tax assessments paid for local improvements, such as streets and sidewalks 7. H&r online     8. H&r online   Other increases to basis 8. H&r online     9. H&r online   Add lines 3, 5, 6, 7, and 8 9. H&r online     10. H&r online   Depreciation allowed or allowable, related to the business use or rental of the home 10. H&r online 0   11. H&r online   Other decreases to basis (See Decreases to Basis in Publication 551. H&r online ) 11. H&r online     12. H&r online   Add lines 10 and 11 12. H&r online     13. H&r online   Cost or other (adjusted) basis of home damaged or destroyed. H&r online Subtract line 12 from line 9. H&r online Enter here and on Schedule 20, line 2 13. H&r online     Worksheet A Instructions. H&r online If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. H&r online DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. H&r online IF. H&r online . H&r online . H&r online   THEN. H&r online . H&r online . H&r online you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. H&r online 1 skip lines 1–4 of the worksheet. H&r online 2 find your basis using the rules under Inherited Property in Publication 551. H&r online Enter this amount on line 5 of the worksheet. H&r online 3 fill out lines 6–13 of the worksheet. H&r online you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. H&r online 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. H&r online 3 fill out the rest of the worksheet. H&r online you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. H&r online (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. H&r online ) 2 fill out the rest of the worksheet. H&r online you built your home 1 add the purchase price of the land and the cost of building the home. H&r online Enter that total on line 1 of the worksheet. H&r online (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. H&r online ) 2 fill out the rest of the worksheet. H&r online you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. H&r online 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. H&r online 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. H&r online you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. H&r online   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. H&r online 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. H&r online 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. H&r online you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. H&r online 2 multiply the amount on line 13 of that worksheet by 50% (0. H&r online 50) to get the adjusted basis of your half-interest at the time of the transfer. H&r online 3 multiply the fair market value of the home at the time of the transfer by 50% (0. H&r online 50). H&r online Generally, this is the basis of the half-interest that your spouse owned. H&r online 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. H&r online 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. H&r online you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. H&r online 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. H&r online Worksheet A Instructions. H&r online (Continued) IF. H&r online . H&r online . H&r online   THEN. H&r online . H&r online . H&r online you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. H&r online 2 multiply the amount on line 13 of that worksheet by 50% (0. H&r online 50) to get the adjusted basis of your half-interest on the date of death. H&r online 3 figure the basis for the half-interest owned by your spouse. H&r online This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). H&r online (The basis in your half will remain one-half of the adjusted basis determined in step 2. H&r online ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. H&r online 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. H&r online you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. H&r online 2 enter the amount of your basis on line 5 of the worksheet. H&r online Generally, this is the fair market value of the home at the time of death. H&r online (But see Community Property in Publication 551 for special rules. H&r online ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. H&r online you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. H&r online 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. H&r online 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. H&r online This is the basis for the co-owner's part-interest. H&r online 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. H&r online 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. H&r online your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. H&r online 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. H&r online the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. H&r online   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). H&r online the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). H&r online you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). H&r online none of these items apply   fill out the entire worksheet. H&r online Prev  Up  Next   Home   More Online Publications