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1040ez Form 2011 Printable

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1040ez Form 2011 Printable

1040ez form 2011 printable Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. 1040ez form 2011 printable Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. 1040ez form 2011 printable The care must be for one or more qualifying persons who are identified on Form 2441. 1040ez form 2011 printable (See Qualifying Person Test. 1040ez form 2011 printable ) You (and your spouse if filing jointly) must have earned income during the year. 1040ez form 2011 printable (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. 1040ez form 2011 printable ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. 1040ez form 2011 printable (See Work-Related Expense Test, later. 1040ez form 2011 printable ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. 1040ez form 2011 printable If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. 1040ez form 2011 printable You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. 1040ez form 2011 printable See Payments to Relatives or Dependents under Work-Related Expense Test, later. 1040ez form 2011 printable Your filing status may be single, head of household, or qualifying widow(er) with dependent child. 1040ez form 2011 printable If you are married, you must file a joint return, unless an exception applies to you. 1040ez form 2011 printable See Joint Return Test, later. 1040ez form 2011 printable You must identify the care provider on your tax return. 1040ez form 2011 printable (See Provider Identification Test, later. 1040ez form 2011 printable ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). 1040ez form 2011 printable (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. 1040ez form 2011 printable See Reduced Dollar Limit under How To Figure the Credit, later. 1040ez form 2011 printable ) These tests are presented in Figure A and are also explained in detail in this publication. 1040ez form 2011 printable Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. 1040ez form 2011 printable A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 1040ez form 2011 printable Dependent defined. 1040ez form 2011 printable   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. 1040ez form 2011 printable To be your dependent, a person must be your qualifying child (or your qualifying relative). 1040ez form 2011 printable Qualifying child. 1040ez form 2011 printable   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. 1040ez form 2011 printable More information. 1040ez form 2011 printable   For more information about who is a dependent or a qualifying child, see Publication 501. 1040ez form 2011 printable Physically or mentally not able to care for oneself. 1040ez form 2011 printable   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. 1040ez form 2011 printable Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. 1040ez form 2011 printable Person qualifying for part of year. 1040ez form 2011 printable   You determine a person's qualifying status each day. 1040ez form 2011 printable For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. 1040ez form 2011 printable Also see Yearly limit under Dollar Limit, later. 1040ez form 2011 printable Birth or death of otherwise qualifying person. 1040ez form 2011 printable   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. 1040ez form 2011 printable Taxpayer identification number. 1040ez form 2011 printable   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). 1040ez form 2011 printable If the correct information is not shown, the credit may be reduced or disallowed. 1040ez form 2011 printable Individual taxpayer identification number (ITIN) for aliens. 1040ez form 2011 printable   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. 1040ez form 2011 printable The ITIN is entered wherever an SSN is requested on a tax return. 1040ez form 2011 printable If the alien does not have an ITIN, he or she must apply for one. 1040ez form 2011 printable See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. 1040ez form 2011 printable   An ITIN is for tax use only. 1040ez form 2011 printable It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. 1040ez form 2011 printable S. 1040ez form 2011 printable law. 1040ez form 2011 printable Adoption taxpayer identification number (ATIN). 1040ez form 2011 printable   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. 1040ez form 2011 printable File Form W-7A, Application for Taxpayer Identification Number for Pending U. 1040ez form 2011 printable S. 1040ez form 2011 printable Adoptions. 1040ez form 2011 printable Child of divorced or separated parents or parents living apart. 1040ez form 2011 printable   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. 1040ez form 2011 printable   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. 1040ez form 2011 printable If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. 1040ez form 2011 printable For details and an exception for a parent who works at night, see Publication 501. 1040ez form 2011 printable   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. 1040ez form 2011 printable Please click here for the text description of the image. 1040ez form 2011 printable Figure a. 1040ez form 2011 printable Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. 1040ez form 2011 printable Earned income. 1040ez form 2011 printable   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. 1040ez form 2011 printable A net loss from self-employment reduces earned income. 1040ez form 2011 printable Earned income also includes strike benefits and any disability pay you report as wages. 1040ez form 2011 printable   Generally, only taxable compensation is included. 1040ez form 2011 printable However, you can elect to include nontaxable combat pay in earned income. 1040ez form 2011 printable If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. 1040ez form 2011 printable (In other words, if one of you makes the election, the other one can also make it but does not have to. 1040ez form 2011 printable ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. 1040ez form 2011 printable You should figure your credit both ways and make the election if it gives you a greater tax benefit. 1040ez form 2011 printable    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. 1040ez form 2011 printable Members of certain religious faiths opposed to social security. 1040ez form 2011 printable   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. 1040ez form 2011 printable These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. 1040ez form 2011 printable   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. 1040ez form 2011 printable For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 1040ez form 2011 printable Form 4361. 1040ez form 2011 printable   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. 1040ez form 2011 printable This includes wages, salaries, tips, and other taxable employee compensation. 1040ez form 2011 printable   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. 1040ez form 2011 printable Examples include fees for performing marriages and honoraria for delivering speeches. 1040ez form 2011 printable   Any amount you received for work that is not related to your ministerial duties is earned income. 1040ez form 2011 printable Form 4029. 1040ez form 2011 printable   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. 1040ez form 2011 printable   However, amounts you received as a self-employed individual do not count as earned income. 1040ez form 2011 printable What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. 1040ez form 2011 printable S. 1040ez form 2011 printable trade or business, or Any amount received for work while an inmate in a penal institution. 1040ez form 2011 printable Rule for student-spouse or spouse not able to care for self. 1040ez form 2011 printable   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. 1040ez form 2011 printable (Your spouse also must live with you for more than half the year. 1040ez form 2011 printable )   If you are filing a joint return, this rule also applies to you. 1040ez form 2011 printable You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. 1040ez form 2011 printable   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. 1040ez form 2011 printable   This rule applies to only one spouse for any one month. 1040ez form 2011 printable If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. 1040ez form 2011 printable Full-time student. 1040ez form 2011 printable    You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. 1040ez form 2011 printable You must have been a full-time student for some part of each of 5 calendar months during the year. 1040ez form 2011 printable (The months need not be consecutive. 1040ez form 2011 printable ) School. 1040ez form 2011 printable   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. 1040ez form 2011 printable A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 1040ez form 2011 printable Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. 1040ez form 2011 printable Expenses are considered work-related only if both of the following are true. 1040ez form 2011 printable They allow you (and your spouse if filing jointly) to work or look for work. 1040ez form 2011 printable They are for a qualifying person's care. 1040ez form 2011 printable Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. 1040ez form 2011 printable If you are married, generally both you and your spouse must work or look for work. 1040ez form 2011 printable One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. 1040ez form 2011 printable Your work can be for others or in your own business or partnership. 1040ez form 2011 printable It can be either full time or part time. 1040ez form 2011 printable Work also includes actively looking for work. 1040ez form 2011 printable However, if you do not find a job and have no earned income for the year, you cannot take this credit. 1040ez form 2011 printable See Earned Income Test, earlier. 1040ez form 2011 printable An expense is not considered work-related merely because you had it while you were working. 1040ez form 2011 printable The purpose of the expense must be to allow you to work. 1040ez form 2011 printable Whether your expenses allow you to work or look for work depends on the facts. 1040ez form 2011 printable Example 1. 1040ez form 2011 printable The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. 1040ez form 2011 printable Example 2. 1040ez form 2011 printable You work during the day. 1040ez form 2011 printable Your spouse works at night and sleeps during the day. 1040ez form 2011 printable You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. 1040ez form 2011 printable Your expenses are considered work-related. 1040ez form 2011 printable Volunteer work. 1040ez form 2011 printable   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. 1040ez form 2011 printable Work for part of year. 1040ez form 2011 printable   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. 1040ez form 2011 printable For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work related. 1040ez form 2011 printable However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). 1040ez form 2011 printable Temporary absence from work. 1040ez form 2011 printable   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. 1040ez form 2011 printable Instead, you can figure your credit including the expenses you paid for the period of absence. 1040ez form 2011 printable   An absence of 2 weeks or less is a short, temporary absence. 1040ez form 2011 printable An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. 1040ez form 2011 printable Example. 1040ez form 2011 printable You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. 1040ez form 2011 printable You become ill and miss 4 months of work but receive sick pay. 1040ez form 2011 printable You continue to pay the nanny to care for the children while you are ill. 1040ez form 2011 printable Your absence is not a short, temporary absence, and your expenses are not considered work-related. 1040ez form 2011 printable Part-time work. 1040ez form 2011 printable   If you work part-time, you generally must figure your expenses for each day. 1040ez form 2011 printable However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. 1040ez form 2011 printable Any day when you work at least 1 hour is a day of work. 1040ez form 2011 printable Example 1. 1040ez form 2011 printable You work 3 days a week. 1040ez form 2011 printable While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. 1040ez form 2011 printable You can pay the center $150 for any 3 days a week or $250 for 5 days a week. 1040ez form 2011 printable Your child attends the center 5 days a week. 1040ez form 2011 printable Your work-related expenses are limited to $150 a week. 1040ez form 2011 printable Example 2. 1040ez form 2011 printable The facts are the same as in Example 1 except the center does not offer a 3-day option. 1040ez form 2011 printable The entire $250 weekly fee may be a work-related expense. 1040ez form 2011 printable Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. 1040ez form 2011 printable You do not have to choose the least expensive way of providing the care. 1040ez form 2011 printable The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. 1040ez form 2011 printable Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. 1040ez form 2011 printable Expenses for household services qualify if part of the services is for the care of qualifying persons. 1040ez form 2011 printable See Household Services, later. 1040ez form 2011 printable Expenses not for care. 1040ez form 2011 printable   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. 1040ez form 2011 printable However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. 1040ez form 2011 printable Otherwise, see the discussion of Expenses partly work-related, later. 1040ez form 2011 printable   Child support payments are not for care and do not qualify for the credit. 1040ez form 2011 printable Education. 1040ez form 2011 printable   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. 1040ez form 2011 printable   Expenses to attend kindergarten or a higher grade are not expenses for care. 1040ez form 2011 printable Do not use these expenses to figure your credit. 1040ez form 2011 printable   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. 1040ez form 2011 printable   Summer school and tutoring programs are not for care. 1040ez form 2011 printable Example 1. 1040ez form 2011 printable You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. 1040ez form 2011 printable The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. 1040ez form 2011 printable You can count the total cost when you figure the credit. 1040ez form 2011 printable Example 2. 1040ez form 2011 printable You place your 10-year-old child in a boarding school so you can work full time. 1040ez form 2011 printable Only the part of the boarding school expense that is for the care of your child is a work-related expense. 1040ez form 2011 printable You can count that part of the expense in figuring your credit if it can be separated from the cost of education. 1040ez form 2011 printable You cannot count any part of the amount you pay the school for your child's education. 1040ez form 2011 printable Care outside your home. 1040ez form 2011 printable   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. 1040ez form 2011 printable Dependent care center. 1040ez form 2011 printable   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. 1040ez form 2011 printable   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. 1040ez form 2011 printable Camp. 1040ez form 2011 printable   The cost of sending your child to an overnight camp is not considered a work-related expense. 1040ez form 2011 printable    The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. 1040ez form 2011 printable Transportation. 1040ez form 2011 printable   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. 1040ez form 2011 printable This includes transportation by bus, subway, taxi, or private car. 1040ez form 2011 printable However, transportation not provided by a care provider is not for the care of a qualifying person. 1040ez form 2011 printable Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. 1040ez form 2011 printable Fees and deposits. 1040ez form 2011 printable   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. 1040ez form 2011 printable However, a forfeited deposit is not for the care of a qualifying person if care is not provided. 1040ez form 2011 printable Example 1. 1040ez form 2011 printable You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. 1040ez form 2011 printable The fee you paid is a work-related expense. 1040ez form 2011 printable Example 2. 1040ez form 2011 printable You placed a deposit with a preschool to reserve a place for your 3-year-old child. 1040ez form 2011 printable You later sent your child to a different preschool and forfeited the deposit. 1040ez form 2011 printable The forfeited deposit is not for care and so is not a work-related expense. 1040ez form 2011 printable Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. 1040ez form 2011 printable Definition. 1040ez form 2011 printable   Household services are ordinary and usual services done in and around your home that are necessary to run your home. 1040ez form 2011 printable They include the services of a housekeeper, maid, or cook. 1040ez form 2011 printable However, they do not include the services of a chauffeur, bartender, or gardener. 1040ez form 2011 printable Housekeeper. 1040ez form 2011 printable   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. 1040ez form 2011 printable Expenses partly work-related. 1040ez form 2011 printable   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. 1040ez form 2011 printable To figure your credit, count only the part that is work-related. 1040ez form 2011 printable However, you do not have to divide the expense if only a small part is for other purposes. 1040ez form 2011 printable Example. 1040ez form 2011 printable You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. 1040ez form 2011 printable The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. 1040ez form 2011 printable You do not have to divide the expenses. 1040ez form 2011 printable You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. 1040ez form 2011 printable Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. 1040ez form 2011 printable However, the dollar limit (discussed later) is based on one qualifying person, not two. 1040ez form 2011 printable Meals and lodging provided for housekeeper. 1040ez form 2011 printable   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. 1040ez form 2011 printable If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. 1040ez form 2011 printable Example. 1040ez form 2011 printable To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. 1040ez form 2011 printable You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. 1040ez form 2011 printable However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. 1040ez form 2011 printable Taxes paid on wages. 1040ez form 2011 printable   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. 1040ez form 2011 printable For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. 1040ez form 2011 printable Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. 1040ez form 2011 printable However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. 1040ez form 2011 printable Joint Return Test Generally, married couples must file a joint return to take the credit. 1040ez form 2011 printable However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. 1040ez form 2011 printable Legally separated. 1040ez form 2011 printable   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. 1040ez form 2011 printable You may be eligible to take the credit on your return using head of household filing status. 1040ez form 2011 printable Married and living apart. 1040ez form 2011 printable   You are not considered married and are eligible to take the credit if all the following apply. 1040ez form 2011 printable You file a return apart from your spouse. 1040ez form 2011 printable Your home is the home of a qualifying person for more than half the year. 1040ez form 2011 printable You pay more than half the cost of keeping up your home for the year. 1040ez form 2011 printable Your spouse does not live in your home for the last 6 months of the year. 1040ez form 2011 printable Costs of keeping up a home. 1040ez form 2011 printable   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. 1040ez form 2011 printable   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. 1040ez form 2011 printable   They also do not include the purchase, permanent improvement, or replacement of property. 1040ez form 2011 printable For example, you cannot include the cost of replacing a water heater. 1040ez form 2011 printable However, you can include the cost of repairing a water heater. 1040ez form 2011 printable Death of spouse. 1040ez form 2011 printable   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. 1040ez form 2011 printable If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. 1040ez form 2011 printable Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. 1040ez form 2011 printable Use Form 2441, Part I, to show the information. 1040ez form 2011 printable If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). 1040ez form 2011 printable Information needed. 1040ez form 2011 printable   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. 1040ez form 2011 printable    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. 1040ez form 2011 printable If the care provider is an organization, then it is the employer identification number (EIN). 1040ez form 2011 printable   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). 1040ez form 2011 printable In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. 1040ez form 2011 printable   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. 1040ez form 2011 printable Getting the information. 1040ez form 2011 printable    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. 1040ez form 2011 printable If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. 1040ez form 2011 printable    You should keep this information with your tax records. 1040ez form 2011 printable Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. 1040ez form 2011 printable Due diligence. 1040ez form 2011 printable   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. 1040ez form 2011 printable However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. 1040ez form 2011 printable   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. 1040ez form 2011 printable Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. 1040ez form 2011 printable Provider refusal. 1040ez form 2011 printable    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). 1040ez form 2011 printable Enter “See Attached Statement” in the columns calling for the information you do not have. 1040ez form 2011 printable Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. 1040ez form 2011 printable Be sure to write your name and social security number on this statement. 1040ez form 2011 printable The statement will show that you used due diligence in trying to furnish the necessary information. 1040ez form 2011 printable U. 1040ez form 2011 printable S. 1040ez form 2011 printable citizens and resident aliens living abroad. 1040ez form 2011 printable   If you are living abroad, your care provider may not have, and may not be required to get, a U. 1040ez form 2011 printable S. 1040ez form 2011 printable taxpayer identification number (for example, an SSN or an EIN). 1040ez form 2011 printable If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. 1040ez form 2011 printable How To Figure the Credit Your credit is a percentage of your work-related expenses. 1040ez form 2011 printable Your expenses are subject to the earned income limit and the dollar limit. 1040ez form 2011 printable The percentage is based on your adjusted gross income. 1040ez form 2011 printable Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. 1040ez form 2011 printable Expenses prepaid in an earlier year. 1040ez form 2011 printable   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. 1040ez form 2011 printable Claim the expenses for the later year as if they were actually paid in that later year. 1040ez form 2011 printable Expenses not paid until the following year. 1040ez form 2011 printable   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. 1040ez form 2011 printable You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. 1040ez form 2011 printable See Payments for prior year's expenses under Amount of Credit, later. 1040ez form 2011 printable If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. 1040ez form 2011 printable You may be able to claim a credit for them on your 2014 return. 1040ez form 2011 printable Expenses reimbursed. 1040ez form 2011 printable   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. 1040ez form 2011 printable Example. 1040ez form 2011 printable You paid work-related expenses of $3,000. 1040ez form 2011 printable You are reimbursed $2,000 by a state social services agency. 1040ez form 2011 printable You can use only $1,000 to figure your credit. 1040ez form 2011 printable Medical expenses. 1040ez form 2011 printable   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. 1040ez form 2011 printable You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. 1040ez form 2011 printable   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. 1040ez form 2011 printable However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. 1040ez form 2011 printable For information on medical expenses, see Publication 502, Medical and Dental Expenses. 1040ez form 2011 printable    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. 1040ez form 2011 printable Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. 1040ez form 2011 printable See Reduced Dollar Limit, later. 1040ez form 2011 printable But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. 1040ez form 2011 printable Dependent care benefits. 1040ez form 2011 printable    Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. 1040ez form 2011 printable Your salary may have been reduced to pay for these benefits. 1040ez form 2011 printable If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. 1040ez form 2011 printable See Statement for employee, later. 1040ez form 2011 printable Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. 1040ez form 2011 printable   Enter the amount of these benefits on Form 2441, Part III, line 12. 1040ez form 2011 printable Exclusion or deduction. 1040ez form 2011 printable   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. 1040ez form 2011 printable Your employer can tell you whether your benefit plan qualifies. 1040ez form 2011 printable To claim the exclusion, you must complete Part III of Form 2441. 1040ez form 2011 printable You cannot use Form 1040EZ. 1040ez form 2011 printable   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. 1040ez form 2011 printable Therefore, you would not get an exclusion from wages. 1040ez form 2011 printable Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. 1040ez form 2011 printable To claim the deduction, you must use Form 2441. 1040ez form 2011 printable   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). 1040ez form 2011 printable   The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. 1040ez form 2011 printable    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. 1040ez form 2011 printable Statement for employee. 1040ez form 2011 printable   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. 1040ez form 2011 printable Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. 1040ez form 2011 printable Effect of exclusion on credit. 1040ez form 2011 printable   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. 1040ez form 2011 printable Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year, if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. 1040ez form 2011 printable Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. 1040ez form 2011 printable For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. 1040ez form 2011 printable Example. 1040ez form 2011 printable You remarried on December 3. 1040ez form 2011 printable Your earned income for the year was $18,000. 1040ez form 2011 printable Your new spouse's earned income for the year was $2,000. 1040ez form 2011 printable You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. 1040ez form 2011 printable The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). 1040ez form 2011 printable Separated spouse. 1040ez form 2011 printable   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are not considered married for purposes of the earned income limit. 1040ez form 2011 printable Use only your income in figuring the earned income limit. 1040ez form 2011 printable Surviving spouse. 1040ez form 2011 printable   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. 1040ez form 2011 printable Community property laws. 1040ez form 2011 printable   Disregard community property laws when you figure earned income for this credit. 1040ez form 2011 printable Self-employment earnings. 1040ez form 2011 printable   If you are self-employed, include your net earnings in earned income. 1040ez form 2011 printable For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. 1040ez form 2011 printable Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. 1040ez form 2011 printable Clergy or church employee. 1040ez form 2011 printable   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. 1040ez form 2011 printable Statutory employee. 1040ez form 2011 printable   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). 1040ez form 2011 printable Net loss. 1040ez form 2011 printable   You must reduce your earned income by any net loss from self-employment. 1040ez form 2011 printable Optional method if earnings are low or a net loss. 1040ez form 2011 printable   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. 1040ez form 2011 printable Get Publication 334, Tax Guide for Small Business, for details. 1040ez form 2011 printable If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. 1040ez form 2011 printable In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. 1040ez form 2011 printable You or your spouse is a student or not able to care for self. 1040ez form 2011 printable   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. 1040ez form 2011 printable His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. 1040ez form 2011 printable Spouse works. 1040ez form 2011 printable   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. 1040ez form 2011 printable Spouse qualifies for part of month. 1040ez form 2011 printable   If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. 1040ez form 2011 printable You are a student or not able to care for self. 1040ez form 2011 printable   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. 1040ez form 2011 printable For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). 1040ez form 2011 printable If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. 1040ez form 2011 printable Both spouses qualify. 1040ez form 2011 printable   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. 1040ez form 2011 printable Example. 1040ez form 2011 printable Jim works and keeps up a home for himself and his wife Sharon. 1040ez form 2011 printable Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. 1040ez form 2011 printable During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. 1040ez form 2011 printable These expenses also qualify as medical expenses. 1040ez form 2011 printable Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. 1040ez form 2011 printable Jim and Sharon's earned income limit is the smallest of the following amounts. 1040ez form 2011 printable   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. 1040ez form 2011 printable However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. 1040ez form 2011 printable Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. 1040ez form 2011 printable This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. 1040ez form 2011 printable If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. 1040ez form 2011 printable This limit does not need to be divided equally among them. 1040ez form 2011 printable For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. 1040ez form 2011 printable Yearly limit. 1040ez form 2011 printable   The dollar limit is a yearly limit. 1040ez form 2011 printable The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. 1040ez form 2011 printable Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. 1040ez form 2011 printable Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. 1040ez form 2011 printable Example 1. 1040ez form 2011 printable You pay $500 a month for after-school care for your son. 1040ez form 2011 printable He turned 13 on May 1 and is no longer a qualifying person. 1040ez form 2011 printable You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. 1040ez form 2011 printable Example 2. 1040ez form 2011 printable In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. 1040ez form 2011 printable You paid $300 per month for the childcare. 1040ez form 2011 printable You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. 1040ez form 2011 printable Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. 1040ez form 2011 printable Your reduced dollar limit is figured on Form 2441, Part III. 1040ez form 2011 printable See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. 1040ez form 2011 printable Example 1. 1040ez form 2011 printable George is a widower with one child and earns $24,000 a year. 1040ez form 2011 printable He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. 1040ez form 2011 printable His employer pays an additional $1,000 under a qualified dependent care benefit plan. 1040ez form 2011 printable This $1,000 is excluded from George's income. 1040ez form 2011 printable Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. 1040ez form 2011 printable This is because his dollar limit is reduced as shown next. 1040ez form 2011 printable   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. 1040ez form 2011 printable Randall is married and both he and his wife are employed. 1040ez form 2011 printable Each has earned income in excess of $6,000. 1040ez form 2011 printable They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. 1040ez form 2011 printable Randall's work-related expenses are $6,000 for the year. 1040ez form 2011 printable Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. 1040ez form 2011 printable Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. 1040ez form 2011 printable Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. 1040ez form 2011 printable This is because his dollar limit is reduced as shown next. 1040ez form 2011 printable   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. 1040ez form 2011 printable This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 1040ez form 2011 printable The following table shows the percentage to use based on adjusted gross income. 1040ez form 2011 printable   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. 1040ez form 2011 printable You should show the expenses for each person on Form 2441, line 2, column (c). 1040ez form 2011 printable However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. 1040ez form 2011 printable You should list -0- for the one person and the actual amount for the second person. 1040ez form 2011 printable The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. 1040ez form 2011 printable Example. 1040ez form 2011 printable Roger and Megan Paris have two qualifying children. 1040ez form 2011 printable They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. 1040ez form 2011 printable They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). 1040ez form 2011 printable Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. 1040ez form 2011 printable Line 30 tells them to complete line 2 without including any dependent care benefits. 1040ez form 2011 printable They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. 1040ez form 2011 printable Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. 1040ez form 2011 printable 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. 1040ez form 2011 printable However, their son James has special needs and they paid $18,500 for his care. 1040ez form 2011 printable Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. 1040ez form 2011 printable Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. 1040ez form 2011 printable Payments for prior year's expenses. 1040ez form 2011 printable   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. 1040ez form 2011 printable Attach a statement to your form showing how you figured the additional amount from 2012. 1040ez form 2011 printable Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. 1040ez form 2011 printable Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. 1040ez form 2011 printable Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. 1040ez form 2011 printable See Worksheet A. 1040ez form 2011 printable Example. 1040ez form 2011 printable In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. 1040ez form 2011 printable Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. 1040ez form 2011 printable Their adjusted gross income for 2012 was $30,000. 1040ez form 2011 printable Sam's earned income of $14,000 was less than Kate's earned income. 1040ez form 2011 printable A credit for their 2012 expenses paid in 2013 is not allowed in 2012. 1040ez form 2011 printable It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. 1040ez form 2011 printable The filled-in Worksheet A they used to figure this credit is shown later. 1040ez form 2011 printable Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. 1040ez form 2011 printable They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. 1040ez form 2011 printable Worksheet A. 1040ez form 2011 printable Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. 1040ez form 2011 printable 1. 1040ez form 2011 printable   Enter your 2012 qualified expenses paid in 2012 1. 1040ez form 2011 printable     2. 1040ez form 2011 printable   Enter your 2012 qualified expenses paid in 2013 2. 1040ez form 2011 printable     3. 1040ez form 2011 printable   Add the amounts on lines 1 and 2 3. 1040ez form 2011 printable     4. 1040ez form 2011 printable   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. 1040ez form 2011 printable     5. 1040ez form 2011 printable   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. 1040ez form 2011 printable     6. 1040ez form 2011 printable   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. 1040ez form 2011 printable     7. 1040ez form 2011 printable   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. 1040ez form 2011 printable     8. 1040ez form 2011 printable   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. 1040ez form 2011 printable     9. 1040ez form 2011 printable   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. 1040ez form 2011 printable     10. 1040ez form 2011 printable   Subtract the amount on line 9 from the amount on line 8 and enter the result. 1040ez form 2011 printable If zero or less, stop here. 1040ez form 2011 printable You cannot increase your 2013 credit by any previous year's expenses 10. 1040ez form 2011 printable     11. 1040ez form 2011 printable   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. 1040ez form 2011 printable     12. 1040ez form 2011 printable   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. 1040ez form 2011 printable             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . 1040ez form 2011 printable 35                 15,000 — 17,000     . 1040ez form 2011 printable 34                 17,000 — 19,000     . 1040ez form 2011 printable 33                 19,000 — 21,000     . 1040ez form 2011 printable 32                 21,000 — 23,000     . 1040ez form 2011 printable 31                 23,000 — 25,000     . 1040ez form 2011 printable 30                 25,000 — 27,000     . 1040ez form 2011 printable 29                 27,000 — 29,000     . 1040ez form 2011 printable 28                 29,000 — 31,000     . 1040ez form 2011 printable 27                 31,000 — 33,000     . 1040ez form 2011 printable 26                 33,000 — 35,000     . 1040ez form 2011 printable 25                 35,000 — 37,000     . 1040ez form 2011 printable 24                 37,000 — 39,000     . 1040ez form 2011 printable 23                 39,000 — 41,000     . 1040ez form 2011 printable 22                 41,000 — 43,000     . 1040ez form 2011 printable 21                 43,000 — No limit     . 1040ez form 2011 printable 20           13. 1040ez form 2011 printable   Multiply line 10 by line 12. 1040ez form 2011 printable Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. 1040ez form 2011 printable Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. 1040ez form 2011 printable       Worksheet A. 1040ez form 2011 printable Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. 1040ez form 2011 printable 1. 1040ez form 2011 printable   Enter your 2012 qualified expenses paid in 2012 1. 1040ez form 2011 printable   $2,000 2. 1040ez form 2011 printable   Enter your 2012 qualified expenses paid in 2013 2. 1040ez form 2011 printable   600 3. 1040ez form 2011 printable   Add the amounts on lines 1 and 2 3. 1040ez form 2011 printable   2,600 4. 1040ez form 2011 printable   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. 1040ez form 2011 printable   3,000 5. 1040ez form 2011 printable   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. 1040ez form 2011 printable   0 6. 1040ez form 2011 printable   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. 1040ez form 2011 printable   3,000 7. 1040ez form 2011 printable   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. 1040ez form 2011 printable   14,000 8. 1040ez form 2011 printable   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. 1040ez form 2011 printable   2,600 9. 1040ez form 2011 printable   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. 1040ez form 2011 printable   2,000 10. 1040ez form 2011 printable   Subtract the amount on line 9 from the amount on line 8 and enter the result. 1040ez form 2011 printable If zero or less, stop here. 1040ez form 2011 printable You cannot increase your 2013 credit by any previous year's expenses 10. 1040ez form 2011 printable   600 11. 1040ez form 2011 printable   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. 1040ez form 2011 printable   30,000 12. 1040ez form 2011 printable   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. 1040ez form 2011 printable   . 1040ez form 2011 printable 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . 1040ez form 2011 printable 35                 15,000 — 17,000     . 1040ez form 2011 printable 34                 17,000 — 19,000     . 1040ez form 2011 printable 33                 19,000 — 21,000     . 1040ez form 2011 printable 32                 21,000 — 23,000     . 1040ez form 2011 printable 31                 23,000 — 25,000     . 1040ez form 2011 printable 30                 25,000 — 27,000     . 1040ez form 2011 printable 29                 27,000 — 29,000     . 1040ez form 2011 printable 28                 29,000 — 31,000     . 1040ez form 2011 printable 27                 31,000 — 33,000     . 1040ez form 2011 printable 26                 33,000 — 35,000     . 1040ez form 2011 printable 25                 35,000 — 37,000     . 1040ez form 2011 printable 24                 37,000 — 39,000     . 1040ez form 2011 printable 23                 39,000 — 41,000     . 1040ez form 2011 printable 22                 41,000 — 43,000     . 1040ez form 2011 printable 21                 43,000 — No limit     . 1040ez form 2011 printable 20           13. 1040ez form 2011 printable   Multiply line 10 by line 12. 1040ez form 2011 printable Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. 1040ez form 2011 printable Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. 1040ez form 2011 printable   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. 1040ez form 2011 printable You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. 1040ez form 2011 printable Form 1040, Form 1040A, or Form 1040NR. 1040ez form 2011 printable    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. 1040ez form 2011 printable Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. 1040ez form 2011 printable Limit on credit. 1040ez form 2011 printable    The amount of credit you can claim is limited to your tax. 1040ez form 2011 printable For more information, see the Instructions for Form 2441. 1040ez form 2011 printable Tax credit not refundable. 1040ez form 2011 printable   You cannot get a refund for any part of the credit that is more than this limit. 1040ez form 2011 printable Recordkeeping. 1040ez form 2011 printable You should keep records of your work-related expenses. 1040ez form 2011 printable Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. 1040ez form 2011 printable Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. 1040ez form 2011 printable Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. 1040ez form 2011 printable If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. 1040ez form 2011 printable If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. 1040ez form 2011 printable Self-employed persons who are in business for themselves are not household employees. 1040ez form 2011 printable Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. 1040ez form 2011 printable If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. 1040ez form 2011 printable This control could include providing rules of conduct and appearance and requiring regular reports. 1040ez form 2011 printable In this case, you do not have to pay employment taxes. 1040ez form 2011 printable But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. 1040ez form 2011 printable If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. 1040ez form 2011 printable Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. 1040ez form 2011 printable Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. 1040ez form 2011 printable Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. 1040ez form 2011 printable For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. 1040ez form 2011 printable State employment tax. 1040ez form 2011 printable   You may also have to pay state unemployment tax. 1040ez form 2011 printable Contact your state unemployment tax office for information. 1040ez form 2011 printable You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. 1040ez form 2011 printable For a list of state unemployment tax agencies, visit the U. 1040ez form 2011 printable S. 1040ez form 2011 printable Department of Labor's website. 1040ez form 2011 printable To find that website, use the link in Publication 926 or search online. 1040ez form 2011 printable How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040ez form 2011 printable Free help with your tax return. 1040ez form 2011 printable   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040ez form 2011 printable The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040ez form 2011 printable The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez form 2011 printable Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez form 2011 printable In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040ez form 2011 printable To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040ez form 2011 printable gov, download the IRS2Go app, or call 1-800-906-9887. 1040ez form 2011 printable   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez form 2011 printable To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez form 2011 printable aarp. 1040ez form 2011 printable org/money/taxaide or call 1-888-227-7669. 1040ez form 2011 printable For more information on these programs, go to IRS. 1040ez form 2011 printable gov and enter “VITA” in the search box. 1040ez form 2011 printable Internet. 1040ez form 2011 printable    IRS. 1040ez form 2011 printable gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040ez form 2011 printable Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez form 2011 printable Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040ez form 2011 printable Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040ez form 2011 printable gov or download the IRS2Go app and select the Refund Status option. 1040ez form 2011 printable The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez form 2011 printable Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040ez form 2011 printable You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez form 2011 printable The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez form 2011 printable Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040ez form 2011 printable No need to wait on the phone or stand in line. 1040ez form 2011 printable The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040ez form 2011 printable When you reach the response screen, you can print the entire interview and the final response for your records. 1040ez form 2011 printable New subject areas are added on a regular basis. 1040ez form 2011 printable  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040ez form 2011 printable gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040ez form 2011 printable You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040ez form 2011 printable The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040ez form 2011 printable When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040ez form 2011 printable Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040ez form 2011 printable You can also ask the IRS to mail a return or an account transcript to you. 1040ez form 2011 printable Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040ez form 2011 printable gov or by calling 1-800-908-9946. 1040ez form 2011 printable Tax return and tax account transcripts are generally available for the current year and the past three years. 1040ez form 2011 printable Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040ez form 2011 printable Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040ez form 2011 printable If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040ez form 2011 printable Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040ez form 2011 printable gov and enter Where's My Amended Return? in the search box. 1040ez form 2011 printable You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez form 2011 printable It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez form 2011 printable Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040ez form 2011 printable gov. 1040ez form 2011 printable Select the Payment tab on the front page of IRS. 1040ez form 2011 printable gov for more information. 1040ez form 2011 printable Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040ez form 2011 printable Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez form 2011 printable gov. 1040ez form 2011 printable Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040ez form 2011 printable Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez form 2011 printable gov. 1040ez form 2011 printable Request an Electronic Filing PIN by going to IRS. 1040ez form 2011 printable gov and entering Electronic Filing PIN in the search box. 1040ez form 2011 printable Download forms, instructions and publications, including accessible versions for people with disabilities. 1040ez form 2011 printable Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040ez form 2011 printable gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040ez form 2011 printable An employee can answer questions about your tax account or help you set up a payment plan. 1040ez form 2011 printable Before you visit, check the Office Locator on IRS. 1040ez form 2011 printable gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040ez form 2011 printable If you have a special need, such as a disability, you can request an appointment. 1040ez form 2011 printable Call the local number listed in the Office Locator, or look in the phone book under Unit
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The 1040ez Form 2011 Printable

1040ez form 2011 printable Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. 1040ez form 2011 printable Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane 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 Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. 1040ez form 2011 printable Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. 1040ez form 2011 printable The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. 1040ez form 2011 printable Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. 1040ez form 2011 printable The Katrina covered disaster area covers the following areas in four states. 1040ez form 2011 printable Alabama. 1040ez form 2011 printable   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. 1040ez form 2011 printable Florida. 1040ez form 2011 printable   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. 1040ez form 2011 printable Louisiana. 1040ez form 2011 printable   All parishes. 1040ez form 2011 printable Mississippi. 1040ez form 2011 printable   All counties. 1040ez form 2011 printable Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. 1040ez form 2011 printable The GO Zone covers the following areas in three states. 1040ez form 2011 printable Alabama. 1040ez form 2011 printable   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. 1040ez form 2011 printable Louisiana. 1040ez form 2011 printable   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. 1040ez form 2011 printable Bernard, St. 1040ez form 2011 printable Charles, St. 1040ez form 2011 printable Helena, St. 1040ez form 2011 printable James, St. 1040ez form 2011 printable John the Baptist, St. 1040ez form 2011 printable Martin, St. 1040ez form 2011 printable Mary, St. 1040ez form 2011 printable Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. 1040ez form 2011 printable Mississippi. 1040ez form 2011 printable   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. 1040ez form 2011 printable Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. 1040ez form 2011 printable This area covers the entire states of Louisiana and Texas. 1040ez form 2011 printable Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. 1040ez form 2011 printable The Rita GO Zone covers the following areas in two states. 1040ez form 2011 printable Louisiana. 1040ez form 2011 printable   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. 1040ez form 2011 printable Landry, St. 1040ez form 2011 printable Martin, St. 1040ez form 2011 printable Mary, St. 1040ez form 2011 printable Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. 1040ez form 2011 printable Texas. 1040ez form 2011 printable   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. 1040ez form 2011 printable Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. 1040ez form 2011 printable The Hurricane Wilma disaster area covers the entire state of Florida. 1040ez form 2011 printable Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. 1040ez form 2011 printable The Wilma covered disaster area covers the following counties. 1040ez form 2011 printable Florida. 1040ez form 2011 printable   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. 1040ez form 2011 printable Lucie, and Sarasota. 1040ez form 2011 printable Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. 1040ez form 2011 printable The Wilma GO Zone covers the following counties. 1040ez form 2011 printable Florida. 1040ez form 2011 printable   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. 1040ez form 2011 printable Lucie. 1040ez form 2011 printable Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. 1040ez form 2011 printable The extension applies to deadlines (either an original or extended due date) that occur during the following periods. 1040ez form 2011 printable After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. 1040ez form 2011 printable After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. 1040ez form 2011 printable After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. 1040ez form 2011 printable Affected taxpayer. 1040ez form 2011 printable   The following taxpayers are eligible for the extension. 1040ez form 2011 printable Any individual whose main home is located in a covered disaster area. 1040ez form 2011 printable Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. 1040ez form 2011 printable Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. 1040ez form 2011 printable The main home or principal place of business does not have to be located in the covered area. 1040ez form 2011 printable Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. 1040ez form 2011 printable Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. 1040ez form 2011 printable Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. 1040ez form 2011 printable However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. 1040ez form 2011 printable The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. 1040ez form 2011 printable   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. 1040ez form 2011 printable Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. 1040ez form 2011 printable Acts extended. 1040ez form 2011 printable   Deadlines for performing the following acts are extended. 1040ez form 2011 printable Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. 1040ez form 2011 printable Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. 1040ez form 2011 printable This includes making estimated tax payments. 1040ez form 2011 printable Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. 1040ez form 2011 printable Filing certain petitions with the Tax Court. 1040ez form 2011 printable Filing a claim for credit or refund of any tax. 1040ez form 2011 printable Bringing suit upon a claim for credit or refund. 1040ez form 2011 printable Certain other acts described in Revenue Procedure 2005-27. 1040ez form 2011 printable You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. 1040ez form 2011 printable irs. 1040ez form 2011 printable gov/pub/irs-irbs/irb05-20. 1040ez form 2011 printable pdf. 1040ez form 2011 printable Forgiveness of interest and penalties. 1040ez form 2011 printable   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. 1040ez form 2011 printable Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. 1040ez form 2011 printable   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. 1040ez form 2011 printable A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. 1040ez form 2011 printable   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. 1040ez form 2011 printable You can carry over any contributions you are not able to deduct for 2005 because of this limit. 1040ez form 2011 printable In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. 1040ez form 2011 printable Exception. 1040ez form 2011 printable   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. 1040ez form 2011 printable Corporations. 1040ez form 2011 printable   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. 1040ez form 2011 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. 1040ez form 2011 printable Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. 1040ez form 2011 printable Partners and shareholders. 1040ez form 2011 printable   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. 1040ez form 2011 printable More information. 1040ez form 2011 printable   For more information, see Publication 526 or Publication 542, Corporations. 1040ez form 2011 printable Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. 1040ez form 2011 printable Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. 1040ez form 2011 printable 29 cents per mile for the period August 25 through August 31, 2005. 1040ez form 2011 printable 34 cents per mile for the period September 1 through December 31, 2005. 1040ez form 2011 printable 32 cents per mile for the period January 1 through December 31, 2006. 1040ez form 2011 printable Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. 1040ez form 2011 printable You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. 1040ez form 2011 printable You must keep records of miles driven, time, place (or use), and purpose of the mileage. 1040ez form 2011 printable The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. 1040ez form 2011 printable 40. 1040ez form 2011 printable 5 cents per mile for the period August 25 through August 31, 2005. 1040ez form 2011 printable 48. 1040ez form 2011 printable 5 cents per mile for the period September 1 through December 31, 2005. 1040ez form 2011 printable 44. 1040ez form 2011 printable 5 cents per mile for the period January 1 through December 31, 2006. 1040ez form 2011 printable Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. 1040ez form 2011 printable “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. 1040ez form 2011 printable The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. 1040ez form 2011 printable The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. 1040ez form 2011 printable For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). 1040ez form 2011 printable For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). 1040ez form 2011 printable Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. 1040ez form 2011 printable . 1040ez form 2011 printable The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. 1040ez form 2011 printable The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. 1040ez form 2011 printable Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. 1040ez form 2011 printable For more information, see Publication 547. 1040ez form 2011 printable Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. 1040ez form 2011 printable   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. 1040ez form 2011 printable Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. 1040ez form 2011 printable Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. 1040ez form 2011 printable Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. 1040ez form 2011 printable Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. 1040ez form 2011 printable Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. 1040ez form 2011 printable   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. 1040ez form 2011 printable However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. 1040ez form 2011 printable Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. 1040ez form 2011 printable If you make this election, use the following additional instructions to complete your forms. 1040ez form 2011 printable   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. 1040ez form 2011 printable They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. 1040ez form 2011 printable   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. 1040ez form 2011 printable The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. 1040ez form 2011 printable The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. 1040ez form 2011 printable If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. 1040ez form 2011 printable If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. 1040ez form 2011 printable , Time limit for making election. 1040ez form 2011 printable   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. 1040ez form 2011 printable The due date (without extensions) for filing your 2005 income tax return. 1040ez form 2011 printable The due date (with extensions) for filing your 2004 income tax return. 1040ez form 2011 printable Example. 1040ez form 2011 printable If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. 1040ez form 2011 printable Replacement Period for Nonrecognition of Gain 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. 1040ez form 2011 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 Presidentially declared disaster area). 1040ez form 2011 printable However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. 1040ez form 2011 printable For more information, see the Instructions for Form 4684. 1040ez form 2011 printable Net Operating Losses Qualified GO Zone loss. 1040ez form 2011 printable   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 1040ez form 2011 printable However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. 1040ez form 2011 printable In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 1040ez form 2011 printable   A qualified GO Zone 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 GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. 1040ez form 2011 printable Qualified GO Zone casualty loss. 1040ez form 2011 printable   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. 1040ez form 2011 printable For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. 1040ez form 2011 printable Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. 1040ez form 2011 printable 5-year NOL carryback of certain timber losses. 1040ez form 2011 printable   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. 1040ez form 2011 printable You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. 1040ez form 2011 printable August 27, 2005, if any portion of the property is located in the GO Zone. 1040ez form 2011 printable September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). 1040ez form 2011 printable October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). 1040ez form 2011 printable   These rules will not apply after 2006. 1040ez form 2011 printable   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. 1040ez form 2011 printable More information. 1040ez form 2011 printable   For more information on NOLs, see Publication 536 or Publication 542, Corporations. 1040ez form 2011 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 Hurricane Katrina, Rita, or Wilma. 1040ez form 2011 printable Definitions Qualified hurricane distribution. 1040ez form 2011 printable   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. 1040ez form 2011 printable The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. 1040ez form 2011 printable Your main home was located in a hurricane disaster area listed below on the date shown for that area. 1040ez form 2011 printable August 28, 2005, for the Hurricane Katrina disaster area. 1040ez form 2011 printable September 23, 2005, for the Hurricane Rita disaster area. 1040ez form 2011 printable October 23, 2005, for the Hurricane Wilma disaster area. 1040ez form 2011 printable You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. 1040ez form 2011 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. 1040ez form 2011 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 hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. 1040ez form 2011 printable Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. 1040ez form 2011 printable   The total of your qualified hurricane distributions from all plans is limited to $100,000. 1040ez form 2011 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 may allocate the $100,000 limit among the plans any way you choose. 1040ez form 2011 printable   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. 1040ez form 2011 printable Eligible retirement plan. 1040ez form 2011 printable   An eligible retirement plan can be any of the following. 1040ez form 2011 printable A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 1040ez form 2011 printable A qualified annuity plan. 1040ez form 2011 printable A tax-sheltered annuity contract. 1040ez form 2011 printable A governmental section 457 deferred compensation plan. 1040ez form 2011 printable A traditional, SEP, SIMPLE, or Roth IRA. 1040ez form 2011 printable Main home. 1040ez form 2011 printable   Generally, your main home is the home where you live most of the time. 1040ez form 2011 printable A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 1040ez form 2011 printable Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. 1040ez form 2011 printable However, if you elect, you can include the entire distribution in your income in the year it was received. 1040ez form 2011 printable Qualified hurricane 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). 1040ez form 2011 printable However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. 1040ez form 2011 printable For more information, see Form 8915. 1040ez form 2011 printable Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 1040ez form 2011 printable Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. 1040ez form 2011 printable However, see Exceptions below for qualified hurricane distributions you cannot repay. 1040ez form 2011 printable You have three years from the day after the date you received the distribution to make a repayment. 1040ez form 2011 printable Amounts that are repaid are treated as a qualified rollover and are not included in income. 1040ez form 2011 printable Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 1040ez form 2011 printable See Form 8915 for more information on how to report repayments. 1040ez form 2011 printable Exceptions. 1040ez form 2011 printable   You cannot repay the following types of distributions. 1040ez form 2011 printable Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). 1040ez form 2011 printable Required minimum distributions. 1040ez form 2011 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. 1040ez form 2011 printable Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). 1040ez form 2011 printable For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 1040ez form 2011 printable To be a qualified distribution, the distribution must meet all of the following requirements. 1040ez form 2011 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. 1040ez form 2011 printable The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. 1040ez form 2011 printable The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. 1040ez form 2011 printable Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. 1040ez form 2011 printable Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 1040ez form 2011 printable A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 1040ez form 2011 printable You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. 1040ez form 2011 printable Loans From Qualified Plans The following benefits are available to qualified individuals. 1040ez form 2011 printable Increases to the limits for distributions treated as loans from employer plans. 1040ez form 2011 printable A 1-year suspension for payments due on plan loans. 1040ez form 2011 printable Qualified individual. 1040ez form 2011 printable   You are a qualified individual if any of the following apply. 1040ez form 2011 printable Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. 1040ez form 2011 printable Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. 1040ez form 2011 printable Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. 1040ez form 2011 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. 1040ez form 2011 printable Limits on plan loans. 1040ez form 2011 printable   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 1040ez form 2011 printable In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 1040ez form 2011 printable The higher limits apply only to loans received during the following period. 1040ez form 2011 printable If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. 1040ez form 2011 printable If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. 1040ez form 2011 printable If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. 1040ez form 2011 printable One-year suspension of loan payments. 1040ez form 2011 printable   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. 1040ez form 2011 printable To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. 1040ez form 2011 printable September 23, 2005, if your main home was located in the Hurricane Rita disaster area. 1040ez form 2011 printable October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. 1040ez form 2011 printable If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. 1040ez form 2011 printable Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. 1040ez form 2011 printable Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. 1040ez form 2011 printable Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. 1040ez form 2011 printable Your main home on September 23, 2005, was in the Rita GO Zone. 1040ez form 2011 printable Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. 1040ez form 2011 printable Your main home on October 23, 2005, was in the Wilma GO Zone. 1040ez form 2011 printable Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. 1040ez form 2011 printable Earned income. 1040ez form 2011 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. 1040ez form 2011 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. 1040ez form 2011 printable Joint returns. 1040ez form 2011 printable   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. 1040ez form 2011 printable If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. 1040ez form 2011 printable Making the election. 1040ez form 2011 printable   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. 1040ez form 2011 printable However, you can make the election for the additional child tax credit even if you do not take the EIC. 1040ez form 2011 printable   Electing to use your 2004 earned income may increase or decrease your EIC. 1040ez form 2011 printable Take the following steps to decide whether to make the election. 1040ez form 2011 printable Figure your 2005 EIC using your 2004 earned income. 1040ez form 2011 printable Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. 1040ez form 2011 printable Add the results of (1) and (2). 1040ez form 2011 printable Figure your 2005 EIC using your 2005 earned income. 1040ez form 2011 printable Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. 1040ez form 2011 printable Add the results of (4) and (5). 1040ez form 2011 printable Compare the results of (3) and (6). 1040ez form 2011 printable If (3) is larger than (6), it is to your benefit to make the election. 1040ez form 2011 printable If (3) is equal to or smaller than (6), making the election will not help you. 1040ez form 2011 printable   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. 1040ez form 2011 printable   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 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. 1040ez form 2011 printable   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. 1040ez form 2011 printable When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). 1040ez form 2011 printable Getting your 2004 tax return information. 1040ez form 2011 printable   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. 1040ez form 2011 printable You can also get this information by visiting the IRS website at www. 1040ez form 2011 printable irs. 1040ez form 2011 printable gov. 1040ez form 2011 printable   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. 1040ez form 2011 printable See Request for Copy or Transcript of Tax Return on page 16. 1040ez form 2011 printable Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. 1040ez form 2011 printable The additional exemption amount is claimed on new Form 8914. 1040ez form 2011 printable The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. 1040ez form 2011 printable The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). 1040ez form 2011 printable The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. 1040ez form 2011 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. 1040ez form 2011 printable If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. 1040ez form 2011 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). 1040ez form 2011 printable To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. 1040ez form 2011 printable If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, 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. 1040ez form 2011 printable You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. 1040ez form 2011 printable You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. 1040ez form 2011 printable Food, clothing, or personal items consumed or used by the displaced individual. 1040ez form 2011 printable Reimbursement for the cost of any long distance telephone calls made by the displaced individual. 1040ez form 2011 printable Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. 1040ez form 2011 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. 1040ez form 2011 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. 1040ez form 2011 printable For more information, see Form 8914. 1040ez form 2011 printable Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. 1040ez form 2011 printable The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. 1040ez form 2011 printable The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. 1040ez form 2011 printable The definition of qualified education expenses for a GOZ student also has been expanded. 1040ez form 2011 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 GOZ student include the following. 1040ez form 2011 printable Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 1040ez form 2011 printable For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. 1040ez form 2011 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. 1040ez form 2011 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. 1040ez form 2011 printable The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 1040ez form 2011 printable You will need to contact the eligible educational institution for qualified room and board costs. 1040ez form 2011 printable For more information, see Form 8863. 1040ez form 2011 printable Recapture of Federal Mortgage Subsidy 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. 1040ez form 2011 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. 1040ez form 2011 printable This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. 1040ez form 2011 printable Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. 1040ez form 2011 printable If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. 1040ez form 2011 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. 1040ez form 2011 printable This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. 1040ez form 2011 printable You may also have to reduce certain tax attributes by the amount excluded. 1040ez form 2011 printable For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). 1040ez form 2011 printable Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. 1040ez form 2011 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. 1040ez form 2011 printable The IRS has exercised this authority as follows. 1040ez form 2011 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 Hurricane Katrina, Rita, or Wilma. 1040ez form 2011 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 Hurricane Katrina, Rita, or Wilma. 1040ez form 2011 printable You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. 1040ez form 2011 printable You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. 1040ez form 2011 printable You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. 1040ez form 2011 printable Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. 1040ez form 2011 printable The allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). 1040ez form 2011 printable The special allowance applies only for the first year the property is placed in service. 1040ez form 2011 printable The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). 1040ez form 2011 printable There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 1040ez form 2011 printable You can elect not to deduct the special GO Zone depreciation allowance for qualified property. 1040ez form 2011 printable If you make this election for any property, it applies to all property in the same class placed in service during the year. 1040ez form 2011 printable Qualified GO Zone property. 1040ez form 2011 printable   Property that qualifies for the special GO Zone depreciation allowance includes the following. 1040ez form 2011 printable Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. 1040ez form 2011 printable Water utility property. 1040ez form 2011 printable Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. 1040ez form 2011 printable (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 1040ez form 2011 printable ) Qualified leasehold improvement property. 1040ez form 2011 printable Nonresidential real property and residential rental property. 1040ez form 2011 printable   For more information on this property, see Publication 946. 1040ez form 2011 printable Other tests to be met. 1040ez form 2011 printable   To be qualified GO Zone property, the property must also meet all of the following tests. 1040ez form 2011 printable You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. 1040ez form 2011 printable The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). 1040ez form 2011 printable Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. 1040ez form 2011 printable The original use of the property in the GO Zone must begin with you after August 27, 2005. 1040ez form 2011 printable Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. 1040ez form 2011 printable Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. 1040ez form 2011 printable Excepted property. 1040ez form 2011 printable   Qualified GO Zone property does not include any of the following. 1040ez form 2011 printable Property required to be depreciated using the Alternative Depreciation System (ADS). 1040ez form 2011 printable Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. 1040ez form 2011 printable Property for which you are claiming a commercial revitalization deduction. 1040ez form 2011 printable Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. 1040ez form 2011 printable Any gambling or animal racing property (as defined below). 1040ez form 2011 printable Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. 1040ez form 2011 printable   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. 1040ez form 2011 printable Recapture of special allowance. 1040ez form 2011 printable   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. 1040ez form 2011 printable Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. 1040ez form 2011 printable Increased dollar limit. 1040ez form 2011 printable   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). 1040ez form 2011 printable   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. 1040ez form 2011 printable Qualified section 179 GO Zone property. 1040ez form 2011 printable   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). 1040ez form 2011 printable Section 179 property does not include nonresidential real property or residential rental property. 1040ez form 2011 printable For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. 1040ez form 2011 printable Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. 1040ez form 2011 printable Hurricane Katrina employee. 1040ez form 2011 printable   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. 1040ez form 2011 printable Qualified wages. 1040ez form 2011 printable   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. 1040ez form 2011 printable However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. 1040ez form 2011 printable   For more information, see Form 5884. 1040ez form 2011 printable Certification requirements. 1040ez form 2011 printable   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. 1040ez form 2011 printable An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. 1040ez form 2011 printable The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. 1040ez form 2011 printable Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. 1040ez form 2011 printable Instead, the employer should keep these Forms 8850 with the employer's other records. 1040ez form 2011 printable For more information, see Form 8850 and its instructions. 1040ez form 2011 printable Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. 1040ez form 2011 printable The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 1040ez form 2011 printable Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 1040ez form 2011 printable Use Form 5884-A to claim the credit. 1040ez form 2011 printable See the following rules and definitions for each hurricane. 1040ez form 2011 printable Employers affected by Hurricane Katrina. 1040ez form 2011 printable   The following definitions apply to employers affected by Hurricane Katrina. 1040ez form 2011 printable Eligible employer. 1040ez form 2011 printable   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. 1040ez form 2011 printable Eligible employee. 1040ez form 2011 printable   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. 1040ez form 2011 printable An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. 1040ez form 2011 printable Employers affected by Hurricane Rita. 1040ez form 2011 printable   The following definitions apply to employers affected by Hurricane Rita. 1040ez form 2011 printable Eligible employer. 1040ez form 2011 printable   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. 1040ez form 2011 printable Eligible employee. 1040ez form 2011 printable   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. 1040ez form 2011 printable An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. 1040ez form 2011 printable Employers affected by Hurricane Wilma. 1040ez form 2011 printable   The following definitions apply to employers affected by Hurricane Wilma. 1040ez form 2011 printable Eligible employer. 1040ez form 2011 printable   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. 1040ez form 2011 printable Eligible employee. 1040ez form 2011 printable   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. 1040ez form 2011 printable An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. 1040ez form 2011 printable Qualified wages. 1040ez form 2011 printable   Qualified wages are wages you paid or incurred before January 1, 2006, (up to $6,000 per employee) 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 hurricane, and ending on the date your trade or business resumed significant operations at that place. 1040ez form 2011 printable In addition, the wages must have been paid or incurred after the following date. 1040ez form 2011 printable August 28, 2005, for Hurricane Katrina. 1040ez form 2011 printable September 23, 2005, for Hurricane Rita. 1040ez form 2011 printable October 23, 2005, for Hurricane Wilma. 1040ez form 2011 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. 1040ez form 2011 printable    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 1040ez form 2011 printable Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 1040ez form 2011 printable Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 1040ez form 2011 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. 1040ez form 2011 printable For a special rule that applies to railroad employees, see section 51(h)(1)(B). 1040ez form 2011 printable   Qualified wages do not include the following. 1040ez form 2011 printable Wages paid to your dependent or a related individual. 1040ez form 2011 printable See section 51(i)(1). 1040ez form 2011 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. 1040ez form 2011 printable Wages for services of replacement workers during a strike or lockout. 1040ez form 2011 printable   For more information, see Form 5884-A. 1040ez form 2011 printable Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. 1040ez form 2011 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 January 1, 2006, through July 1, 2006. 1040ez form 2011 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). 1040ez form 2011 printable Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 1040ez form 2011 printable The employer must use Form 5884-A to claim the credit. 1040ez form 2011 printable A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. 1040ez form 2011 printable The employee cannot be your dependent or a related individual. 1040ez form 2011 printable See section 51(i)(1). 1040ez form 2011 printable For more information, see Form 5884-A. 1040ez form 2011 printable Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. 1040ez form 2011 printable The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). 1040ez form 2011 printable However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. 1040ez form 2011 printable August 27, 2005, if any portion of the property is located in the GO Zone. 1040ez form 2011 printable September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). 1040ez form 2011 printable October 22, 2005, if any portion of the property is located in the Wilma GO Zone. 1040ez form 2011 printable The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. 1040ez form 2011 printable The increase in the limit applies only to costs paid or incurred before 2008. 1040ez form 2011 printable However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. 1040ez form 2011 printable For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. 1040ez form 2011 printable Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 1040ez form 2011 printable Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone 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. 1040ez form 2011 printable Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. 1040ez form 2011 printable For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. 1040ez form 2011 printable For certified historic structures, the credit percentage is increased from 20% to 26%. 1040ez form 2011 printable For more information, see Form 3468, Investment Credit. 1040ez form 2011 printable Request for Copy or Transcript of Tax Return Request for copy of tax return. 1040ez form 2011 printable   You can use Form 4506 to order a copy of your tax return. 1040ez form 2011 printable Generally, there is a $39. 1040ez form 2011 printable 00 fee for requesting each copy of a tax return. 1040ez form 2011 printable If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Hurricane Katrina”) is written in red across the top of the form when filed. 1040ez form 2011 printable Request for transcript of tax return. 1040ez form 2011 printable   You can use Form 4506-T to order a free transcript of your tax return. 1040ez form 2011 printable A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 1040ez form 2011 printable You can also call 1-800-829-1040 to order a transcript. 1040ez form 2011 printable How To Get Tax Help Special IRS assistance. 1040ez form 2011 printable   The IRS is providing special help for those affected by Hurricane Katrina, Rita, or Wilma, as well as survivors and personal representatives of the victims. 1040ez form 2011 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 Hurricane Katrina, Rita, or Wilma, or who have other tax issues related to the hurricanes. 1040ez form 2011 printable Call 1-866-562-5227 Monday through Friday In English-7 a. 1040ez form 2011 printable m. 1040ez form 2011 printable to 10 p. 1040ez form 2011 printable m. 1040ez form 2011 printable local time In Spanish-8 a. 1040ez form 2011 printable m. 1040ez form 2011 printable to 9:30 p. 1040ez form 2011 printable m. 1040ez form 2011 printable local time   The IRS website at www. 1040ez form 2011 printable irs. 1040ez form 2011 printable gov has notices and other tax relief information. 1040ez form 2011 printable Check it periodically for any new guidance. 1040ez form 2011 printable Other help from the IRS. 1040ez form 2011 printable   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. 1040ez form 2011 printable By selecting the method that is best for you, you will have quick and easy access to tax help. 1040ez form 2011 printable Contacting your Taxpayer Advocate. 1040ez form 2011 printable   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 1040ez form 2011 printable   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 1040ez form 2011 printable While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 1040ez form 2011 printable   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778. 1040ez form 2011 printable Call, write, or fax the Taxpayer Advocate office in your area. 1040ez form 2011 printable Call 1-800-829-4059 if you are a TTY/TDD user. 1040ez form 2011 printable Visit www. 1040ez form 2011 printable irs. 1040ez form 2011 printable gov/advocate. 1040ez form 2011 printable   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). 1040ez form 2011 printable Free tax services. 1040ez form 2011 printable   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1040ez form 2011 printable It contains a list of free tax publications and an index of tax topics. 1040ez form 2011 printable It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 1040ez form 2011 printable Internet. 1040ez form 2011 printable You can access the IRS website 24 hours a day, 7 days a week, at www. 1040ez form 2011 printable irs. 1040ez form 2011 printable gov to: E-file your return. 1040ez form 2011 printable Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040ez form 2011 printable Check the status of your refund. 1040ez form 2011 printable Click on Where's My Refund. 1040ez form 2011 printable Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 1040ez form 2011 printable Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez form 2011 printable Download forms, instructions, and publications. 1040ez form 2011 printable Order IRS products online. 1040ez form 2011 printable Research your tax questions online. 1040ez form 2011 printable Search publications online by topic or keyword. 1040ez form 2011 printable View Internal Revenue Bulletins (IRBs) published in the last few years. 1040ez form 2011 printable Figure your withholdin