And no one knows how long it will then be before all the arrangements are made so taxpayers can use plastic.

The taxpayer can use whichever method results in the least tax.

Under the law, he noted, a taxpayer can use such losses to offset profits for up to 15 years.

Single taxpayers should use $100,000 in the formula instead of $150,000.

She said taxpayers have used it to obtain more than 29,000 forms and publications each day.

A new pilot program that allows taxpayers to use interactive video to get help with tax issues.

He also recommended that taxpayers use last year's return as a guide for starting fresh with tax preparation software.

When the taxpayers use the money to purchase goods and services, their prices go up.

It said the program was intended to be fair to all taxpayers while efficiently using limited law enforcement resources.

This year it has introduced a new weapon, Form 8829, which taxpayers must use to claim the deduction.