IRS Fresh Start Program

IRS Fresh Start Program Helps Taxpayers Who Owe the IRS

IRS Tax Tip 2013-57, April 17, 2013

The IRS Fresh Start program makes it easier for taxpayers to pay back taxes and avoid
tax liens. Even small business taxpayers may benefit from Fresh Start. Here are three
important features of the Fresh Start program:

• Tax Liens.  The Fresh Start program increased the amount that taxpayers can owe
before the IRS generally will file a Notice of Federal Tax Lien. That amount is now
$10,000. However, in some cases, the IRS may still file a lien notice on amounts less
than $10,000.

When a taxpayer meets certain requirements and pays off their tax debt, the IRS may
now withdraw a filed Notice of Federal Tax Lien. Taxpayers must request this in writing
using Form 12277, Application for Withdrawal.

Some taxpayers may qualify to have their lien notice withdrawn if they are paying their
tax debt through a Direct Debit installment agreement. Taxpayers also need to request
this in writing by using Form 12277.

If a taxpayer defaults on the Direct Debit Installment Agreement, the IRS may file a new
Notice of Federal Tax Lien and resume collection actions.

• Installment Agreements.  The Fresh Start program expanded access to streamlined
installment agreements. Now, individual taxpayers who owe up to $50,000 can pay
through monthly direct debit payments for up to 72 months (six years). While the
IRS generally will not need a financial statement, they may need some financial
information from the taxpayer. The easiest way to apply for a payment plan is to use
the Online Payment Agreement tool at If you don’t have Web access you
may file Form 9465, Installment Agreement, to apply.

Taxpayers in need of installment agreements for tax debts more than $50,000 or longer
than six years still need to provide the IRS with a financial statement. In these cases,
the IRS may ask for one of two forms: either Collection Information Statement, Form
433-A or Form 433-F.

• Offers in Compromise.  An Offer in Compromise is an agreement that allows
taxpayers to settle their tax debt for less than the full amount. Fresh Start expanded
and streamlined the OIC program. The IRS now has more flexibility when analyzing a
taxpayer’s ability to pay. This makes the offer program available to a larger group of


Generally, the IRS will accept an offer if it represents the most the agency can expect to
collect within a reasonable period of time. The IRS will not accept an offer if it believes
that the taxpayer can pay the amount owed in full as a lump sum or through a payment
agreement. The IRS looks at several factors, including the taxpayer’s income and
assets, to make a decision regarding the taxpayer’s ability to pay. Use the Offer in
Compromise Pre-Qualifier tool on to see if you may be eligible for an OIC.

IRS Fresh Start Program
Additional IRS Resources:
Online Payment Agreement tool
Fresh Start Notice of Federal Tax Liens
Form 12277, Application for Withdrawal
Understanding a Federal Tax Lien
Offer in Compromise Pre-Qualifier tool
Offer in Compromise
Electronic Payment Options Home Page
Payments (payment options)



Deductions Home Business

Home Office Deduction: A Tax Break for Those Who Work from Home


Here is a tip from the IRS when it comes to Deductions Home Business on your tax return.

IRS Tax Tip 2013-36, March 19, 2013


If you use part of your home for your business, you may qualify to deduct expenses for the business use of your home. Here are six facts from the IRS to help you determine if you qualify for the home office deduction. Generally, in order to claim a deduction for a home office, you must use a part of your home exclusively and regularly for business purposes. In addition, the part of your home that you use for business purposes must also be:


Deductions Home Business

 your principal place of business, or a place where you meet with patients, clients or customers in the normal course of your business, or a separate structure not attached to your home. Examples might include a studio, workshop, garage or barn. In this case, the structure does not have to be your principal place of business or a place where you meet patients, clients or customers.

You do not have to meet the exclusive use test if you use part of your home to store inventory or product samples. The exclusive use test also does not apply if you use part of your home as a daycare facility.


The home office deduction may include part of certain costs that you paid for having a home. For example, a part of the rent or allowable mortgage interest, real estate taxes and utilities could qualify. The amount you can deduct usually depends on the percentage of the home used for business.

The deduction for some expenses is limited if your gross income from the business use of your home is less than your total business expenses.


If you are self-employed, use Form 8829, Expenses for Business Use of Your Home, to figure the amount you can deduct. Report your deduction on Schedule C, Profit or Loss From Business.

If you are an employee, you must meet additional rules to claim the deduction. For example, in addition to the above tests, your business use must also be for your employer’s convenience.


Deductions Home Business On Your Taxes

Deduction Home Business








For more information, see Publication 587, Business Use of Your Home.

It’s available at or by calling 800-TAX-FORM (800-829-3676).

Additional IRS Resources:

Form 8829, Expenses for Business Use of Your Home

Schedule C, Profit or Loss From Business

Publication 587, Business Use of Your Home

IRS YouTube Videos:

Home Office Deduction – English | Spanish | ASL


Page Last Reviewed or Updated: 18-Mar-2013

Living Trust Forms

Get Living Trust Forms Online

Living Trust Forms are very easy to find online. There are many businesses that offer Living Trust Forms online, or you can talk to a Living Trust Lawyer that can help you file a revocable living trust for your family. We have found many companies that offer Living Trust lawyers, and the best, and most affordable lawyers were those at Legal Zoom. There are lots of reasons to have a lawyer. There is a lot to think about, like effective communication and payment structure. When it comes to filling for your Living Trust, you need many forms, and you must know how to correctly fill them out. This is why we suggesting using a revocable Living Trust Lawyer that we have provided by clicking any of the pictures or links to talk to a lawyer quick and affordable.

Living Trust Forms Online

Living Trust Forms

Your case may languish if your attorney is too busy to help you deal with Living Trust Forms. Ask your lawyer up front whether they have adequate time for your case. They should be honest with regards to their schedule so you’re able to find a lawyer who has the time you need to get the job done of filling out your Living Trust Forms. Just because a lawyer is technically qualified doesn’t mean you need to work with them. You need their professional skills, but it’s important to also remember you will spend lots of time with them working. You need to get along personally if you wish for things to work out with your Living Trust.



Living Trust Forms

Ask your attorney if he should come with you to every court appearances. Sometimes a court dates will just be formalities that you can deal with alone. If they are overconfident, consider hiring somebody else to handle your revocable Living Trust. Lawyers do a lot more than handle all sorts of cases. If you are filing for divorce or bankruptcy, you can call an attorney. They will help you on your feet and to a better place. If you think you’re lawyer isn’t giving it their best shot, remember that they also want to win. They have lots of experience in situations like these cases and know how to produce a winning outcome of getting your Living Trust Forms filled out correctly. There are certain cases where you absolutely must hire an attorney. These include any cases where a crime is charged, or if you are a party to some other case.

Filling out your Living Trust Forms and doing the correctly, Hire a Lawyer!

The state bar keeps records of any problems or complaints against the attorney. You should hire an honest attorney that’s going to represent you professionally and ethically when it comes to filling out your Living Trust Forms. You might not realize that lawyers must keep your attorney will be kept in strictest confidence. For instance, if you share a very personal matter that you do not want others to know, nothing can be discussed with your Living Trust Lawyer. Interview multiple Living Trust lawyers, even if the first one seems like they’ll work. Legal issues can sometimes take a long time; therefore, and you’ll need a lawyer you can stand to be around. Choosing well in the right lawyer can make a big difference.


Living Trust Forms


Think about how much time and  money you want to spend on a lawyer is going to cost you. You need to factor all of this into your finances. You don’t need to pay thousands of dollars for a case that just needs a much smaller amount of Living Trust Forms. You need to contact your lawyer of any changes in your situation changes. Regardless of the fact that these changes might have a negative impact on your case, your lawyer has to be made aware of what happened. The more time you give them to try to fix things, the less likely it is to hurt your case down the road when it comes to seeing your Living Trust Forms filled out correctly. Whatever reason brought you to hiring a lawyer, you must be ready for whatever comes. Be sure you do not forget the tips discussed here when you are ready to hire an attorney. You have been given great advice which will help create a smooth decision-making process of getting your Living Trust Forms filled out correctly with your lawyer.