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Www hr block Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. Www hr block irs. Www hr block gov/pub908. Www hr block What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. Www hr block  The Pension Protection Act of 2006, P. Www hr block L. Www hr block 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. Www hr block This provision was not extended for tax years beginning on or after January 1, 2010. Www hr block Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. Www hr block  Beginning June 24, 2011, the IRS clarified in T. Www hr block D. Www hr block 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. Www hr block The previous extension of time to file a bankruptcy estate return was 5 months. Www hr block Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. Www hr block  The changes to the U. Www hr block S. Www hr block Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. Www hr block Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. Www hr block Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. Www hr block In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. Www hr block Photographs of missing children. Www hr block  The IRS is a proud partner with the National Center for Missing and Exploited Children. Www hr block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www hr block 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. Www hr block Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. Www hr block Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. Www hr block If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. Www hr block This publication explains the basic federal income tax aspects of bankruptcy. Www hr block A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. Www hr block This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. Www hr block Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. Www hr block This filing creates the bankruptcy estate. Www hr block The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. Www hr block The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. Www hr block The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. Www hr block Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. Www hr block If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. Www hr block However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. Www hr block See Debt Cancellation, later. Www hr block Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. Www hr block S. Www hr block Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. Www hr block S. Www hr block Individual Income Tax Return, and separate instructions 1041 U. Www hr block S. Www hr block Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Www hr block 4868 Application for Automatic Extension of Time To File U. Www hr block S. Www hr block Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. Www hr block Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Pennsylvania

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*
Altoona 1601 Eleventh Ave.
Altoona, PA 16601

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

Services Provided

(814) 944-3532
Bethlehem 3 W. Broad St.
Bethlehem, PA 18018

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

Services Provided

(610) 865-8208
Butler 220 S. Main St.
Butler PA 16001

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

 

Services Provided

(724) 282-4531
Cranberry 230 Executive Drive
Cranberry TWP, PA 16066

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

 

Services Provided

(724) 772-5111
Erie 1314 Griswold Plaza
Erie, PA 16501

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

 

Services Provided

(814) 456-8967
Harrisburg 228 Walnut St.
Harrisburg, PA 17108

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(717) 777-9650
Horsham 200 Lakeside Drive
Horsham, PA 19044

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

 

Services Provided

(215) 887-6134
Johnstown 319 Washington St.
Johnstown, PA 15901 

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

 

Services Provided

(814) 533-4221 
King of Prussia  601 South Henderson Rd.
King of Prussia, PA 19406 

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

 

Services Provided

(610) 992-5130 
Lancaster  1720 Hempstead Rd. 
Lancaster, PA 17601

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(717) 291-1994

 

Media  1400 N. Providence Rd.
Media, PA 19063 

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

 

Services Provided

(610) 891-6002 
Monroeville  4314 Old William Penn Highway
Monroeville, PA 15146

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

 

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

 

Services Provided

(412) 856-1913

 

Philadelphia  600 Arch St.
Philadelphia, PA 19106 

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

(215) 861-1225 
Pittsburgh  1000 Liberty Avenue
Pittsburgh, PA 15222 

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

 

Services Provided

(412) 395-5667 
Reading  201 Penn St.
Reading, PA 19601 

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

 

Services Provided

(610) 320-5154 
Scranton  409 Lackawanna Ave.
Scranton, PA 18503 

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

 

Services Provided

(570) 961-2493

 

State College/
remote Taxpayer
Assistance
available at
RSVP of
Centre County
Willowbank
Building
 
RSVP of Centre County,
Willowbank Building
420 Holmes Street,
Room 339
Bellefonte,PA 16823

Monday-Friday, 8:30 a.m.-4:00 p.m.
(Closed Wednesdays from 12:00 noon to 1:00 p.m.)

 

 Virtual Services Provided

(814) 234-8735
Washington  162 W. Chestnut St.
Washington, PA 15301 

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

 

Services Provided

(724) 229-5985 
Wilkes-Barre  7 North Wilkes-Barre Blvd.
Wilkes-Barre, PA 18702

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

 

Services Provided

(570) 821-4076 
Williamsport  330 Pine St.
Williamsport, PA 17701 

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

 

**This office will be closed 3/31**

 

Services Provided

(570) 326-1632 
York  2670 Industrial Highway
York, PA 17402 

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

 

Services Provided

(717) 757-4977

 

* 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 (215) 861-1304 in Philadelphia or (412) 395-5987 in Pittsburgh, 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 individual and families. 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
600 Arch St.
Philadelphia, PA 19106

Internal Revenue Service
WS Moorehead Bldg
1000 Liberty Ave.
Pittsburgh, PA 15226

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: 31-Mar-2014

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Www hr block 9. Www hr block   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). Www hr block Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). Www hr block The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. Www hr block After completing the worksheets, you should maintain them with your 403(b) records for that year. Www hr block Do not attach them to your tax return. Www hr block At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. Www hr block If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. Www hr block If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. Www hr block When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. Www hr block Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. Www hr block By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. Www hr block Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. Www hr block At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. Www hr block This means refiguring your limit based on your actual compensation figures for the year. Www hr block This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. Www hr block Available Worksheets The following worksheets have been provided to help you figure your MAC. Www hr block Worksheet A. Www hr block Cost of Incidental Life Insurance. Www hr block Worksheet B. Www hr block Includible Compensation for Your Most Recent Year of Service Worksheet C. Www hr block Limit on Catch-Up Contributions. Www hr block ??? Worksheet 1. Www hr block Maximum Amount Contributable (MAC). Www hr block Worksheet A. Www hr block Cost of Incidental Life Insurance Note. Www hr block Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Www hr block This amount will be used to figure includible compensation for your most recent year of service. Www hr block 1. Www hr block Enter the value of the contract (amount payable upon your death) 1. Www hr block   2. Www hr block Enter the cash value in the contract at the end of the year 2. Www hr block   3. Www hr block Subtract line 2 from line 1. Www hr block This is the value of your current life insurance protection 3. Www hr block   4. Www hr block Enter your age on your birthday nearest the beginning of the policy year 4. Www hr block   5. Www hr block Enter the 1-year term premium for $1,000 of life insurance based on your age. Www hr block (From Figure 3-1) 5. Www hr block   6. Www hr block Divide line 3 by $1,000 6. Www hr block   7. Www hr block Multiply line 6 by line 5. Www hr block This is the cost of your incidental life insurance 7. Www hr block   Worksheet B. Www hr block Includible Compensation for Your Most Recent Year of Service1 Note. Www hr block Use this worksheet to figure includible compensation for your most recent year of service. Www hr block 1. Www hr block Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Www hr block   2. Www hr block Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Www hr block   3. Www hr block Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Www hr block   4. Www hr block Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. Www hr block   5. Www hr block Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Www hr block   6. Www hr block Enter your foreign earned income exclusion for your most recent year of service 6. Www hr block   7. Www hr block Add lines 1, 2, 3, 4, 5, and 6 7. Www hr block   8. Www hr block Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Www hr block   9. Www hr block Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Www hr block   10. Www hr block Add lines 8 and 9 10. Www hr block   11. Www hr block Subtract line 10 from line 7. Www hr block This is your includible compensation for your most recent year of service 11. Www hr block   1Use estimated amounts if figuring includible compensation before the end of the year. Www hr block  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Www hr block Worksheet C. Www hr block Limit on Catch-Up Contributions Note. Www hr block If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. Www hr block 1. Www hr block Maximum catch-up contributions 1. Www hr block $5,500 2. Www hr block Enter your includible compensation for your most recent year of service 2. Www hr block   3. Www hr block Enter your elective deferrals 3. Www hr block   4. Www hr block Subtract line 3 from line 2 4. Www hr block   5. Www hr block Enter the lesser of line 1 or line 4. Www hr block This is your limit on catch-up contributions 5. Www hr block   Worksheet 1. Www hr block Maximum Amount Contributable (MAC) Note. Www hr block Use this worksheet to figure your MAC. Www hr block Part I. Www hr block Limit on Annual Additions     1. Www hr block Enter your includible compensation for your most recent year of service 1. Www hr block   2. Www hr block Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. Www hr block   3. Www hr block Enter the lesser of line 1 or line 2. Www hr block This is your limit on annual additions 3. Www hr block     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Www hr block     Part II. Www hr block Limit on Elective Deferrals     4. Www hr block Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Www hr block     Note. Www hr block If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Www hr block If not, enter zero (-0-) on line 16 and go to line 17. Www hr block     5. Www hr block Amount per year of service 5. Www hr block $ 5,000 6. Www hr block Enter your years of service 6. Www hr block   7. Www hr block Multiply line 5 by line 6 7. Www hr block   8. Www hr block Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Www hr block   9. Www hr block Subtract line 8 from line 7. Www hr block If zero or less, enter zero (-0-) 9. Www hr block   10. Www hr block Maximum increase in limit for long service 10. Www hr block $15,000 11. Www hr block Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Www hr block   12. Www hr block Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Www hr block   13. Www hr block Add line 11 and line 12 13. Www hr block   14. Www hr block Subtract line 13 from line 10 14. Www hr block   15. Www hr block Maximum additional contributions 15. Www hr block $ 3,000 16. Www hr block Enter the least of lines 9, 14, or 15. Www hr block This is your increase in the limit for long service 16. Www hr block   17. Www hr block Add lines 4 and 16. Www hr block This is your limit on elective deferrals 17. Www hr block     Part III. Www hr block Maximum Amount Contributable     18. Www hr block If you had only nonelective contributions, enter the amount from line 3. Www hr block This is your MAC. Www hr block    If you had only elective deferrals, enter the lesser of lines 3 or 17. Www hr block This is your MAC. Www hr block    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Www hr block This is your MAC. Www hr block (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Www hr block ) 18. Www hr block   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Www hr block You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. Www hr block Prev  Up  Next   Home   More Online Publications