The Taxpayer Advocate Service (TAS) is an independent organization within the IRS that helps taxpayers who are experiencing unresolved federal tax problems. Here are 10 things every taxpayer should know about TAS:

1. The Taxpayer Advocate Service is your voice at the IRS.

    

2. You may be eligible for our help if you’ve tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn’t working as it should.

    

3. We help taxpayers whose problems are causing financial difficulty. This includes businesses, organizations and individuals.

    

4. We’ll do everything we can to resolve your problem. And our service is always free.

    

5. If you qualify for our help, you’ll be assigned to one advocate who will be with you at every turn.

    

6. We have at least one local taxpayer advocate office in every state, the District of Columbia and Puerto Rico. To find your advocate:
   • Visit www.irs.gov/advocate
   • Call us toll-free at 1-877-777-4778
   • Check your local directory
   • Look at Publication 1546, Taxpayer Advocate Service – Your Voice at the IRS, which lists our offices nationwide

      

7. Our tax toolkit at www.TaxpayerAdvocate.irs.gov has basic tax information, details about tax credits, and more.

    

8. TAS also handles broader problems that affect many taxpayers. If you know of one of these systemic issues, please report it to us at www.irs.gov/sams.

    

9. You can get updates at:
   • www.facebook.com/YourVoiceAtIRS
   • Twitter.com/YourVoiceatIRS
   • www.youtube.com/TASNTA

      

10. TAS is here to help you because when you’re dealing with a tax problem, the worst thing you can do is to do nothing at all!

This simplified option does not change the rules for who may claim a home office deduction. It merely simplifies the calculation and recordkeeping requirements. The new option can save you a lot of time and will require less paperwork and recordkeeping.

Here are six facts the IRS wants you to know about the new, simplified method to claim the home office deduction.

1. You may use the simplified method when you file your 2013 tax return next year. If you use this method to claim the home office deduction, you will not need to calculate your deduction based on actual expenses. You may instead multiply the square footage of your home office by a prescribed rate.
2. The rate is $5 per square foot of the part of your home used for business. The maximum footage allowed is 300 square feet. This means the most you can deduct using the new method is $1,500 per year.
3. You may choose either the simplified method or the actual expense method for any tax year. Once you use a method for a specific tax year, you cannot later change to the other method for that same year.
4. If you use the simplified method and you own your home, you cannot depreciate your home office. You can still deduct other qualified home expenses, such as mortgage interest and real estate taxes. You will not need to allocate these expenses between personal and business use. This allocation is required if you use the actual expense method. You’ll claim these deductions on Schedule A, Itemized Deductions.
5. You can still fully deduct business expenses that are unrelated to the home if you use the simplified method. These may include costs such as advertising, supplies and wages paid to employees.
6. If you use more than one home with a qualified home office in the same year, you can use the simplified method for only one in that year. However, you may use the simplified method for one and actual expenses for any others in that year.

Visit IRS.gov for more about this easier way to deduct your home office.

Additional IRS Resources:

• Simplified Option for Home Office Deduction
• Home Office Deduction
• Publication 587, Business Use of Your Home (Including Use by Daycare Providers)

IRS YouTube Videos:

• Simplified Home Office Deduction – English | Spanish
• Home Office Deduction – English | Spanish | ASL

IRS Podcasts:

• Simplified Home Office Deduction – English | Spanish

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