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1040 tax forms printable Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. 1040 tax forms printable Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040 tax forms printable Definitions The following definitions are used throughout this publication. 1040 tax forms printable Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. 1040 tax forms printable See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. 1040 tax forms printable Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. 1040 tax forms printable You will need to know this date when using this publication for the various tax provisions. 1040 tax forms printable Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. 1040 tax forms printable Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. 1040 tax forms printable 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. 1040 tax forms printable 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. 1040 tax forms printable 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. 1040 tax forms printable 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. 1040 tax forms printable 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. 1040 tax forms printable Charles, Stone, Taney, Vernon, and Webster. 1040 tax forms printable 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. 1040 tax forms printable 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. 1040 tax forms printable *For more details, go to www. 1040 tax forms printable fema. 1040 tax forms printable gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. 1040 tax forms printable Charitable Giving Incentives. 1040 tax forms printable Net Operating Losses. 1040 tax forms printable Education Credits. 1040 tax forms printable Recapture of Federal Mortgage Subsidy. 1040 tax forms printable Tax Relief for Temporary Relocation. 1040 tax forms printable Employee Retention Credit. 1040 tax forms printable Employer Housing Credit and Exclusion. 1040 tax forms printable Demolition and Clean-up Costs. 1040 tax forms printable Increase in Rehabilitation Credit. 1040 tax forms printable Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. 1040 tax forms printable Clair, and Scott. 1040 tax forms printable 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. 1040 tax forms printable 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. 1040 tax forms printable 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. 1040 tax forms printable 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. 1040 tax forms printable 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. 1040 tax forms printable 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. 1040 tax forms printable Genevieve, St. 1040 tax forms printable Louis, the Independent City of St. 1040 tax forms printable Louis, Scott, Sullivan, and Worth. 1040 tax forms printable 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. 1040 tax forms printable 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. 1040 tax forms printable 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. 1040 tax forms printable 06/05/2008through07/25/2008 Wisconsin Lafayette. 1040 tax forms printable * For more details, go to www. 1040 tax forms printable fema. 1040 tax forms printable gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. 1040 tax forms printable Individuals. 1040 tax forms printable   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. 1040 tax forms printable A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. 1040 tax forms printable   A qualified contribution must also meet all of the following requirements. 1040 tax forms printable Be paid after May 1, 2008, and before January 1, 2009. 1040 tax forms printable The contribution must be for relief efforts in one or more Midwestern disaster areas. 1040 tax forms printable Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. 1040 tax forms printable   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. 1040 tax forms printable You can carry over any contributions you are not able to deduct for 2008 because of this limit. 1040 tax forms printable In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. 1040 tax forms printable Exception. 1040 tax forms printable   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. 1040 tax forms printable Corporations. 1040 tax forms printable   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. 1040 tax forms printable Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. 1040 tax forms printable The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. 1040 tax forms printable Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. 1040 tax forms printable Partners and shareholders. 1040 tax forms printable   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. 1040 tax forms printable More information. 1040 tax forms printable   For more information, see Publication 526 or Publication 542, Corporations. 1040 tax forms printable Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. 1040 tax forms printable Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. 1040 tax forms printable The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. 1040 tax forms printable 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. 1040 tax forms printable 41 cents per mile for the period July 1 through December 31, 2008. 1040 tax forms printable Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. 1040 tax forms printable You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. 1040 tax forms printable You cannot claim a deduction or credit for amounts you exclude. 1040 tax forms printable You must keep records of miles driven, time, place (or use), and purpose of the mileage. 1040 tax forms printable The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. 1040 tax forms printable 50. 1040 tax forms printable 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. 1040 tax forms printable 58. 1040 tax forms printable 5 cents per mile for the period July 1 through December 31, 2008. 1040 tax forms printable Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. 1040 tax forms printable The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. 1040 tax forms printable For more information, see Publication 547. 1040 tax forms printable Limits on personal casualty or theft losses. 1040 tax forms printable   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. 1040 tax forms printable Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. 1040 tax forms printable When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. 1040 tax forms printable A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. 1040 tax forms printable When to deduct the loss. 1040 tax forms printable   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. 1040 tax forms printable However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. 1040 tax forms printable Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. 1040 tax forms printable   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. 1040 tax forms printable Cross out “2008” and enter “2007” at the top of Form 4684. 1040 tax forms printable Time limit for making election. 1040 tax forms printable   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. 1040 tax forms printable The due date (without extensions) for filing your 2008 income tax return. 1040 tax forms printable The due date (with extensions) for filing your 2007 income tax return. 1040 tax forms printable Example. 1040 tax forms printable If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. 1040 tax forms printable Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. 1040 tax forms printable Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. 1040 tax forms printable Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). 1040 tax forms printable However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. 1040 tax forms printable For more information, see the Instructions for Form 4684. 1040 tax forms printable Net Operating Losses This benefit applies only to the counties in Table 1. 1040 tax forms printable Qualified disaster recovery assistance loss. 1040 tax forms printable   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 1040 tax forms printable However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. 1040 tax forms printable In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 1040 tax forms printable   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. 1040 tax forms printable Qualified disaster recovery assistance casualty loss. 1040 tax forms printable   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. 1040 tax forms printable For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. 1040 tax forms printable Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. 1040 tax forms printable More information. 1040 tax forms printable   For more information on NOLs, see Publication 536 or Publication 542, Corporations. 1040 tax forms printable IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. 1040 tax forms printable Definitions Qualified disaster recovery assistance distribution. 1040 tax forms printable   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. 1040 tax forms printable The distribution was made on or after the applicable disaster date and before January 1, 2010. 1040 tax forms printable Your main home was located in a Midwestern disaster area on the applicable disaster date. 1040 tax forms printable You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. 1040 tax forms printable Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 1040 tax forms printable   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. 1040 tax forms printable Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. 1040 tax forms printable   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. 1040 tax forms printable If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. 1040 tax forms printable   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. 1040 tax forms printable Eligible retirement plan. 1040 tax forms printable   An eligible retirement plan can be any of the following. 1040 tax forms printable A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 1040 tax forms printable A qualified annuity plan. 1040 tax forms printable A tax-sheltered annuity contract. 1040 tax forms printable A governmental section 457 deferred compensation plan. 1040 tax forms printable A traditional, SEP, SIMPLE, or Roth IRA. 1040 tax forms printable Main home. 1040 tax forms printable   Generally, your main home is the home where you live most of the time. 1040 tax forms printable A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 1040 tax forms printable Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. 1040 tax forms printable Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. 1040 tax forms printable However, if you elect, you can include the entire distribution in your income in the year it was received. 1040 tax forms printable Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). 1040 tax forms printable However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. 1040 tax forms printable For more information, see Form 8930. 1040 tax forms printable Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. 1040 tax forms printable If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 1040 tax forms printable Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. 1040 tax forms printable However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. 1040 tax forms printable You have three years from the day after the date you received the distribution to make a repayment. 1040 tax forms printable Amounts that are repaid are treated as a qualified rollover and are not included in income. 1040 tax forms printable Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. 1040 tax forms printable See Form 8930 for more information on how to report repayments. 1040 tax forms printable Exceptions. 1040 tax forms printable   You cannot repay the following types of distributions. 1040 tax forms printable Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). 1040 tax forms printable Required minimum distributions. 1040 tax forms printable Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. 1040 tax forms printable Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. 1040 tax forms printable If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. 1040 tax forms printable For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 1040 tax forms printable To be a qualified distribution, the distribution must meet all of the following requirements. 1040 tax forms printable The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. 1040 tax forms printable The distribution was received after the date that was 6 months before the day after the applicable disaster date. 1040 tax forms printable The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. 1040 tax forms printable Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. 1040 tax forms printable Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. 1040 tax forms printable A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 1040 tax forms printable You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. 1040 tax forms printable Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. 1040 tax forms printable The following benefits are available to qualified individuals. 1040 tax forms printable Increases to the limits for distributions treated as loans from employer plans. 1040 tax forms printable A 1-year suspension for payments due on plan loans. 1040 tax forms printable Qualified individual. 1040 tax forms printable   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. 1040 tax forms printable Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 1040 tax forms printable Limits on plan loans. 1040 tax forms printable   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 1040 tax forms printable In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 1040 tax forms printable If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. 1040 tax forms printable One-year suspension of loan payments. 1040 tax forms printable   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. 1040 tax forms printable To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. 1040 tax forms printable Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. 1040 tax forms printable You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. 1040 tax forms printable Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. 1040 tax forms printable Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. 1040 tax forms printable Earned income. 1040 tax forms printable    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. 1040 tax forms printable If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. 1040 tax forms printable Joint returns. 1040 tax forms printable   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. 1040 tax forms printable If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. 1040 tax forms printable Making the election. 1040 tax forms printable   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. 1040 tax forms printable However, you can make the election for the additional child tax credit even if you do not take the EIC. 1040 tax forms printable   Electing to use your 2007 earned income can increase or decrease your EIC. 1040 tax forms printable Take the following steps to decide whether to make the election. 1040 tax forms printable Figure your 2008 EIC using your 2007 earned income. 1040 tax forms printable Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. 1040 tax forms printable Add the results of (1) and (2). 1040 tax forms printable Figure your 2008 EIC using your 2008 earned income. 1040 tax forms printable Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. 1040 tax forms printable Add the results of (4) and (5). 1040 tax forms printable Compare the results of (3) and (6). 1040 tax forms printable If (3) is larger than (6), it is to your benefit to make the election. 1040 tax forms printable If (3) is equal to or smaller than (6), making the election will not help you. 1040 tax forms printable   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. 1040 tax forms printable   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. 1040 tax forms printable Getting your 2007 tax return information. 1040 tax forms printable   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. 1040 tax forms printable You can also get this information by visiting the IRS website at www. 1040 tax forms printable irs. 1040 tax forms printable gov. 1040 tax forms printable   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. 1040 tax forms printable See Request for Copy or Transcript of Tax Return on page 11. 1040 tax forms printable Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. 1040 tax forms printable You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. 1040 tax forms printable The additional exemption amount is claimed on Form 8914. 1040 tax forms printable You can claim an additional exemption amount only one time for a specific individual. 1040 tax forms printable If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. 1040 tax forms printable The maximum additional exemption amount you can claim for all displaced individuals is $2,000. 1040 tax forms printable Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. 1040 tax forms printable The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. 1040 tax forms printable If married filing separately, the $2,000 can be divided in $500 increments between the spouses. 1040 tax forms printable For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. 1040 tax forms printable If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. 1040 tax forms printable In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). 1040 tax forms printable To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. 1040 tax forms printable If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. 1040 tax forms printable You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. 1040 tax forms printable You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. 1040 tax forms printable Food, clothing, or personal items consumed or used by the displaced individual. 1040 tax forms printable Reimbursement for the cost of any long distance telephone calls made by the displaced individual. 1040 tax forms printable Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. 1040 tax forms printable However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. 1040 tax forms printable Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. 1040 tax forms printable For more information, see Form 8914. 1040 tax forms printable Education Credits This benefit applies only to the counties in Table 1. 1040 tax forms printable The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. 1040 tax forms printable The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. 1040 tax forms printable The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. 1040 tax forms printable The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. 1040 tax forms printable This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. 1040 tax forms printable In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. 1040 tax forms printable Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 1040 tax forms printable For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. 1040 tax forms printable For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. 1040 tax forms printable The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 1040 tax forms printable The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 1040 tax forms printable You will need to contact the eligible educational institution for qualified room and board costs. 1040 tax forms printable For more information, see Form 8863. 1040 tax forms printable See Form 8917 for the tuition and fees deduction. 1040 tax forms printable Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. 1040 tax forms printable Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. 1040 tax forms printable However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. 1040 tax forms printable This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. 1040 tax forms printable Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. 1040 tax forms printable Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. 1040 tax forms printable If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. 1040 tax forms printable Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 1040 tax forms printable This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. 1040 tax forms printable You may also have to reduce certain tax attributes by the amount excluded. 1040 tax forms printable For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). 1040 tax forms printable Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. 1040 tax forms printable The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. 1040 tax forms printable However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. 1040 tax forms printable The IRS has exercised this authority as follows. 1040 tax forms printable In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. 1040 tax forms printable In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. 1040 tax forms printable You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. 1040 tax forms printable Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. 1040 tax forms printable An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. 1040 tax forms printable The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 1040 tax forms printable Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 1040 tax forms printable Use Form 5884-A to claim the credit. 1040 tax forms printable Employers affected by the severe storms, tornadoes, or flooding. 1040 tax forms printable   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. 1040 tax forms printable Eligible employer. 1040 tax forms printable   For this purpose, an eligible employer is any employer who meets all of the following. 1040 tax forms printable Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. 1040 tax forms printable Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. 1040 tax forms printable Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. 1040 tax forms printable Eligible employee. 1040 tax forms printable   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. 1040 tax forms printable An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. 1040 tax forms printable Qualified wages. 1040 tax forms printable   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. 1040 tax forms printable In addition, the wages must have been paid or incurred after the applicable disaster date. 1040 tax forms printable    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. 1040 tax forms printable    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 1040 tax forms printable Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 1040 tax forms printable Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 1040 tax forms printable   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. 1040 tax forms printable For a special rule that applies to railroad employees, see section 51(h)(1)(B). 1040 tax forms printable   Qualified wages do not include the following. 1040 tax forms printable Wages paid to your dependent or a related individual. 1040 tax forms printable See section 51(i)(1). 1040 tax forms printable Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. 1040 tax forms printable Wages for services of replacement workers during a strike or lockout. 1040 tax forms printable   For more information, see Form 5884-A. 1040 tax forms printable Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. 1040 tax forms printable An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. 1040 tax forms printable The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. 1040 tax forms printable The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). 1040 tax forms printable Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 1040 tax forms printable The employer must use Form 5884-A to claim the credit. 1040 tax forms printable A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. 1040 tax forms printable The employee cannot be your dependent or a related individual. 1040 tax forms printable See section 51(i)(1). 1040 tax forms printable For more information, see Form 5884-A. 1040 tax forms printable Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. 1040 tax forms printable You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 1040 tax forms printable Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. 1040 tax forms printable Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. 1040 tax forms printable Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. 1040 tax forms printable The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. 1040 tax forms printable For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. 1040 tax forms printable For certified historic structures, the credit percentage is increased from 20% to 26%. 1040 tax forms printable For more information, see Form 3468, Investment Credit. 1040 tax forms printable Request for Copy or Transcript of Tax Return Request for copy of tax return. 1040 tax forms printable   You can use Form 4506 to order a copy of your tax return. 1040 tax forms printable Generally, there is a $57 fee for requesting each copy of a tax return. 1040 tax forms printable If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. 1040 tax forms printable Request for transcript of tax return. 1040 tax forms printable   You can use Form 4506-T to order a free transcript of your tax return. 1040 tax forms printable A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 1040 tax forms printable You can also call 1-800-829-1040 to order a transcript. 1040 tax forms printable How To Get Tax Help Special IRS assistance. 1040 tax forms printable   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. 1040 tax forms printable We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. 1040 tax forms printable Call 1-866-562-5227 Monday through FridayIn English–7 a. 1040 tax forms printable m. 1040 tax forms printable to 10 p. 1040 tax forms printable m. 1040 tax forms printable local timeIn Spanish–8 a. 1040 tax forms printable m. 1040 tax forms printable to 9:30 p. 1040 tax forms printable m. 1040 tax forms printable local time   The IRS website at www. 1040 tax forms printable irs. 1040 tax forms printable gov has notices and other tax relief information. 1040 tax forms printable Check it periodically for any new guidance. 1040 tax forms printable You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040 tax forms printable By selecting the method that is best for you, you will have quick and easy access to tax help. 1040 tax forms printable Contacting your Taxpayer Advocate. 1040 tax forms printable   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. 1040 tax forms printable Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. 1040 tax forms printable Our service is free, confidential, and tailored to meet your needs. 1040 tax forms printable You may be eligible for TAS help if you have 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. 1040 tax forms printable TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. 1040 tax forms printable This includes businesses as well as individuals. 1040 tax forms printable TAS employees know the IRS and how to navigate it. 1040 tax forms printable We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. 1040 tax forms printable TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. 1040 tax forms printable You can call your local advocate, whose number is in your phone book, in Pub. 1040 tax forms printable 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. 1040 tax forms printable irs. 1040 tax forms printable gov/advocate. 1040 tax forms printable You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 1040 tax forms printable You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. 1040 tax forms printable taxtoolkit. 1040 tax forms printable irs. 1040 tax forms printable gov. 1040 tax forms printable Low Income Taxpayer Clinics (LITCs). 1040 tax forms printable   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. 1040 tax forms printable LITCs are independent from the IRS. 1040 tax forms printable Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. 1040 tax forms printable If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. 1040 tax forms printable For more information, see Publication 4134, Low Income Taxpayer Clinic List. 1040 tax forms printable This publication is available at www. 1040 tax forms printable irs. 1040 tax forms printable gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. 1040 tax forms printable Free tax services. 1040 tax forms printable   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1040 tax forms printable It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. 1040 tax forms printable It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. 1040 tax forms printable   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040 tax forms printable Free help with your return. 1040 tax forms printable   Free help in preparing your return is available nationwide from IRS-trained volunteers. 1040 tax forms printable The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040 tax forms printable Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040 tax forms printable To find the nearest VITA or TCE site, call 1-800-829-1040. 1040 tax forms printable   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040 tax forms printable To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. 1040 tax forms printable aarp. 1040 tax forms printable org/money/taxaide. 1040 tax forms printable   For more information on these programs, go to www. 1040 tax forms printable irs. 1040 tax forms printable gov and enter keyword “VITA” in the upper right-hand corner. 1040 tax forms printable Internet. 1040 tax forms printable You can access the IRS website at www. 1040 tax forms printable irs. 1040 tax forms printable gov 24 hours a day, 7 days a week to: E-file your return. 1040 tax forms printable Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040 tax forms printable Check the status of your 2009 refund. 1040 tax forms printable Go to www. 1040 tax forms printable irs. 1040 tax forms printable gov and click on Where's My Refund. 1040 tax forms printable Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040 tax forms printable If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040 tax forms printable Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 tax forms printable Download forms, instructions, and publications. 1040 tax forms printable Order IRS products online. 1040 tax forms printable Research your tax questions online. 1040 tax forms printable Search publications online by topic or keyword. 1040 tax forms printable Use the online Internal Revenue Code, Regulations, or other official guidance. 1040 tax forms printable View Internal Revenue Bulletins (IRBs) published in the last few years. 1040 tax forms printable Figure your withholding allowances using the withholding calculator online at www. 1040 tax forms printable irs. 1040 tax forms printable gov/individuals. 1040 tax forms printable Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. 1040 tax forms printable Sign up to receive local and national tax news by email. 1040 tax forms printable Get information on starting and operating a small business. 1040 tax forms printable Phone. 1040 tax forms printable Many services are available by phone. 1040 tax forms printable Ordering forms, instructions, and publications. 1040 tax forms printable Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040 tax forms printable You should receive your order within 10 days. 1040 tax forms printable Asking tax questions. 1040 tax forms printable Call the IRS with your tax questions at 1-800-829-1040. 1040 tax forms printable Solving problems. 1040 tax forms printable You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040 tax forms printable An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040 tax forms printable Call your local Taxpayer Assistance Center for an appointment. 1040 tax forms printable To find the number, go to www. 1040 tax forms printable irs. 1040 tax forms printable gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040 tax forms printable TTY/TDD equipment. 1040 tax forms printable If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040 tax forms printable TeleTax topics. 1040 tax forms printable Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040 tax forms printable Refund information. 1040 tax forms printable To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 1040 tax forms printable Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040 tax forms printable If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040 tax forms printable Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040 tax forms printable Refunds are sent out weekly on Fridays. 1040 tax forms printable If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 1040 tax forms printable Other refund information. 1040 tax forms printable To check the status of a prior year refund or amended return refund, call 1-800-829-1954. 1040 tax forms printable Evaluating the quality of our telephone services. 1040 tax forms printable To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040 tax forms printable One method is for a second IRS representative to listen in on or record random telephone calls. 1040 tax forms printable Another is to ask some callers to complete a short survey at the end of the call. 1040 tax forms printable Walk-in. 1040 tax forms printable Many products and services are available on a walk-in basis. 1040 tax forms printable Products. 1040 tax forms printable You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040 tax forms printable Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 1040 tax forms printable Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040 tax forms printable Services. 1040 tax forms printable You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040 tax forms printable An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040 tax forms printable If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 1040 tax forms printable No appointment is necessary—just walk in. 1040 tax forms printable If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040 tax forms printable A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040 tax forms printable If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040 tax forms printable All other issues will be handled without an appointment. 1040 tax forms printable To find the number of your local office, go to www. 1040 tax forms printable irs. 1040 tax forms printable gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040 tax forms printable Mail. 1040 tax forms printable You can send your order for forms, instructions, and publications to the address below. 1040 tax forms printable You should receive a response within 10 days after your request is received. 1040 tax forms printable Internal Revenue Service1201 N. 1040 tax forms printable Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. 1040 tax forms printable You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040 tax forms printable Prior-year forms, instructions, and publications. 1040 tax forms printable Tax Map: an electronic research tool and finding aid. 1040 tax forms printable Tax law frequently asked questions. 1040 tax forms printable Tax Topics from the IRS telephone response system. 1040 tax forms printable Internal Revenue Code—Title 26 of the U. 1040 tax forms printable S. 1040 tax forms printable Code. 1040 tax forms printable Fill-in, print, and save features for most tax forms. 1040 tax forms printable Internal Revenue Bulletins. 1040 tax forms printable Toll-free and email technical support. 1040 tax forms printable Two releases during the year. 1040 tax forms printable – The first release will ship the beginning of January 2010. 1040 tax forms printable – The final release will ship the beginning of March 2010. 1040 tax forms printable Purchase the DVD from National Technical Information Service (NTIS) at www. 1040 tax forms printable irs. 1040 tax forms printable gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 1040 tax forms printable Prev  Up  Next   Home   More Online Publications
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Prevent and Report Identity Theft

Learn how to prevent and report identity theft.


Tips for Preventing Identity Theft

Identity thieves steal your personal information to commit fraud. They can damage your credit status and cost you time and money restoring your good name. To reduce your risk of becoming a victim, follow the tips below:

  • Don't carry your Social Security card in your wallet or write it on your checks. Only give out your SSN when absolutely necessary.
  • Protect your PIN. Never write a PIN on a credit/debit card or on a slip of paper kept in your wallet.
  • Watch out for "shoulder surfers". Use your free hand to shield the keypad when using pay phones and ATMs.
  • Collect mail promptly. Ask the post office to put your mail on hold when you are away from home for more than a day or two.
  • Pay attention to your billing cycles. If bills or financial statements are late, contact the sender.
  • Keep your receipts. Ask for carbons and incorrect charge slips as well. Promptly compare receipts with account statements. Watch for unauthorized transactions.
  • Tear up or shred unwanted receipts, credit offers, account statements, expired cards, etc., to prevent dumpster divers getting your personal information.
  • Store personal information in a safe place at home and at work. Don't leave it lying around.
  • Don't respond to unsolicited requests for personal information in the mail, over the phone or online.
  • Install firewalls and virus-detection software on your home computer.
  • Check your credit report once a year. Check it more frequently if you suspect someone has gotten access to your account information.

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How to Report Identity Theft

Your wallet contains some of your most important personal items, from hard-earned money to credit cards and driver’s license. For an identity thief, your wallet offers a treasure trove of personal information. If you suspect or become a victim of identity theft, follow these steps:

  • Report it to your financial institution. Call the phone number on your account statement or on the back of your credit or debit card.
  • Report the fraud to your local police immediately. Keep a copy of the police report, which will make it easier to prove your case to creditors and retailers.
  • Contact the credit-reporting bureaus and ask them to flag your account with a fraud alert, which asks merchants not to grant new credit without your approval.

If your identity has been stolen, you can use an ID Theft affidavit to report the theft to most of the parties involved. All three credit bureaus and many major creditors have agreed to accept the affidavit. You can download the ID theft affidavit or request a copy by calling toll-free 1-877-ID-THEFT (438-4338). You can also file a complaint with the Federal Trade Commission.

Use this helpful infographic (PDF) to help you remember the steps to take if your wallet or identity have been stolen.

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The 1040 Tax Forms Printable

1040 tax forms printable Publication 531 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionOrdering forms and publications. 1040 tax forms printable Tax questions. 1040 tax forms printable Future Developments For the latest information about developments related to Publication 531, such as legislation enacted after this publication was published, go to www. 1040 tax forms printable irs. 1040 tax forms printable gov/pub531. 1040 tax forms printable What's New Additional Medicare Tax. 1040 tax forms printable  Beginning in 2013, a 0. 1040 tax forms printable 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 1040 tax forms printable An employer is required to withhold Additional Medicare Tax on any Medicare wages or RRTA compensation it pays to an employee in excess of $200,000 in a calendar year without regard to the employee's filing status. 1040 tax forms printable An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it until the end of the calendar year. 1040 tax forms printable Additional Medicare Tax is only imposed on the employee. 1040 tax forms printable There is no employer share of Additional Medicare Tax. 1040 tax forms printable All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040 tax forms printable Tips are subject to Additional Medicare Tax withholding, if, in combination with other wages paid by the employer, they exceed the $200,000 withholding threshold. 1040 tax forms printable Similarly, tips are subject to Additional Medicare Tax withholding, if, in combination with other RRTA compensation paid by the employer, they exceed the $200,000 withholding threshold. 1040 tax forms printable For more information on Additional Medicare Tax, go to www. 1040 tax forms printable irs. 1040 tax forms printable gov and enter “Additional Medicare Tax” in the search box. 1040 tax forms printable Reminder Photographs of missing children. 1040 tax forms printable  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 tax forms printable Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 tax forms printable 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. 1040 tax forms printable Introduction This publication is for employees who receive tips. 1040 tax forms printable All tips you receive are income and are subject to federal income tax. 1040 tax forms printable You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. 1040 tax forms printable The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. 1040 tax forms printable Reporting your tip income correctly is not difficult. 1040 tax forms printable You must do three things. 1040 tax forms printable Keep a daily tip record. 1040 tax forms printable Report tips to your employer. 1040 tax forms printable Report all your tips on your income tax return. 1040 tax forms printable  This publication will explain these three things and show you what to do on your tax return if you have not done the first two. 1040 tax forms printable This publication will also show you how to treat allocated tips. 1040 tax forms printable Comments and suggestions. 1040 tax forms printable   We welcome your comments about this publication and your suggestions for future editions. 1040 tax forms printable   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 tax forms printable NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 tax forms printable Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 tax forms printable   You can send your comments from www. 1040 tax forms printable irs. 1040 tax forms printable gov/formspubs/. 1040 tax forms printable Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040 tax forms printable   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. 1040 tax forms printable Ordering forms and publications. 1040 tax forms printable   Visit www. 1040 tax forms printable irs. 1040 tax forms printable 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. 1040 tax forms printable Internal Revenue Service 1201 N. 1040 tax forms printable Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 tax forms printable   If you have a tax question, check the information available on IRS. 1040 tax forms printable gov or call 1-800-829-1040. 1040 tax forms printable We cannot answer tax questions sent to either of the above addresses. 1040 tax forms printable Prev  Up  Next   Home   More Online Publications