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1040ez free filing 3. 1040ez free filing   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. 1040ez free filing Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. 1040ez free filing Also take credit for the estimated tax you paid for 2013. 1040ez free filing These credits are subtracted from your total tax. 1040ez free filing Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. 1040ez free filing If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. 1040ez free filing Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. 1040ez free filing Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. 1040ez free filing Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. 1040ez free filing Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 1040ez free filing You should receive a separate Form W-2 from each employer you worked for. 1040ez free filing If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. 1040ez free filing However, your employer must provide or send it to you by January 31, 2014. 1040ez free filing If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. 1040ez free filing If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. 1040ez free filing If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 1040ez free filing The phone number for the IRS is listed in chapter 5. 1040ez free filing You will be asked for the following information. 1040ez free filing Your name, address, city and state, zip code, and social security number. 1040ez free filing Your employer's name, address, city, state, zip code, and the employer's identification number (if known). 1040ez free filing An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. 1040ez free filing The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. 1040ez free filing Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. 1040ez free filing Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. 1040ez free filing In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. 1040ez free filing Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. 1040ez free filing If you file a paper tax return, attach Copy B of Form W-2 to your return. 1040ez free filing Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. 1040ez free filing If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. 1040ez free filing Report the amounts you won on line 21 of Form 1040. 1040ez free filing Take credit for the tax withheld on line 62 of Form 1040. 1040ez free filing If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. 1040ez free filing Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. 1040ez free filing However, you cannot deduct more than the gambling winnings you report on Form 1040. 1040ez free filing File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. 1040ez free filing The 1099 Series Most forms in the 1099 series are not filed with your return. 1040ez free filing In general, these forms should be furnished to you by January 31, 2014. 1040ez free filing Unless instructed to file any of these forms with your return, keep them for your records. 1040ez free filing There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040ez free filing ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. 1040ez free filing If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. 1040ez free filing See the instructions to these forms for details. 1040ez free filing Reporting your withholding. 1040ez free filing   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. 1040ez free filing Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. 1040ez free filing Form 1099-R. 1040ez free filing   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. 1040ez free filing Do not attach any other Form 1099. 1040ez free filing Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. 1040ez free filing Call the telephone number or write to the address given for the payer on the form. 1040ez free filing The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. 1040ez free filing A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. 1040ez free filing In certain situations, you will receive two forms in place of the original incorrect form. 1040ez free filing This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). 1040ez free filing One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. 1040ez free filing This form will have an “X” in the “CORRECTED” box at the top of the form. 1040ez free filing The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). 1040ez free filing Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. 1040ez free filing S. 1040ez free filing Individual Income Tax Return. 1040ez free filing Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. 1040ez free filing Do not include any amount withheld from your spouse's income. 1040ez free filing However, different rules may apply if you live in a community property state. 1040ez free filing Community property states. 1040ez free filing   The following are community property states. 1040ez free filing Arizona. 1040ez free filing California. 1040ez free filing Idaho. 1040ez free filing Louisiana. 1040ez free filing Nevada. 1040ez free filing New Mexico. 1040ez free filing Texas. 1040ez free filing Washington. 1040ez free filing Wisconsin. 1040ez free filing Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. 1040ez free filing If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. 1040ez free filing If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. 1040ez free filing   For more information on these rules, and some exceptions, see Publication 555, Community Property. 1040ez free filing Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. 1040ez free filing Fiscal year withholding. 1040ez free filing    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. 1040ez free filing You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. 1040ez free filing You will be able to claim credit for that withholding on your return for your next fiscal year. 1040ez free filing   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. 1040ez free filing   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. 1040ez free filing Add to that the income you received during the rest of your fiscal year. 1040ez free filing Example. 1040ez free filing Miles Hanson files his return for a fiscal year ending June 30, 2013. 1040ez free filing In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. 1040ez free filing His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. 1040ez free filing See Table 3-1 . 1040ez free filing On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. 1040ez free filing However, he takes credit for all $3,380 that was withheld during 2012. 1040ez free filing On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. 1040ez free filing On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. 1040ez free filing Table 3-1. 1040ez free filing Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. 1040ez free filing  2Calendar year (January 1 – December 31). 1040ez free filing   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. 1040ez free filing   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. 1040ez free filing Backup withholding. 1040ez free filing   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. 1040ez free filing Example. 1040ez free filing Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). 1040ez free filing Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. 1040ez free filing Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. 1040ez free filing Include any overpayment from 2012 that you had credited to your 2013 estimated tax. 1040ez free filing You must use Form 1040 or Form 1040A if you paid estimated tax. 1040ez free filing You cannot file Form 1040EZ. 1040ez free filing If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. 1040ez free filing , from the fiduciary. 1040ez free filing If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). 1040ez free filing On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. 1040ez free filing However, do not include this amount in the total on line 37. 1040ez free filing Instead, enter the amount on Form 1040, line 63. 1040ez free filing This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. 1040ez free filing Name changed. 1040ez free filing   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. 1040ez free filing  The statement should cover payments you made jointly with your spouse as well as any you made separately. 1040ez free filing   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. 1040ez free filing This prevents delays in processing your return and issuing refunds. 1040ez free filing It also safeguards your future social security benefits. 1040ez free filing For more information, call the Social Security Administration at 1-800-772-1213. 1040ez free filing Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. 1040ez free filing If you made joint estimated tax payments, you must decide how to divide the payments between your returns. 1040ez free filing One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. 1040ez free filing If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. 1040ez free filing Example. 1040ez free filing James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. 1040ez free filing They file separate 2013 Forms 1040. 1040ez free filing James' tax is $4,000 and Evelyn's is $1,000. 1040ez free filing If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. 1040ez free filing Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). 1040ez free filing The balance, $600 (20% of $3,000), is Evelyn's share. 1040ez free filing Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. 1040ez free filing If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. 1040ez free filing See Example earlier under Separate Returns. 1040ez free filing If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. 1040ez free filing If you divorced and remarried in 2013, enter your present spouse's SSN in that space. 1040ez free filing Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. 1040ez free filing Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. 1040ez free filing In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. 1040ez free filing If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 1040ez free filing Two or more employers. 1040ez free filing   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. 1040ez free filing You may be able to claim the excess as a credit against your income tax when you file your return. 1040ez free filing Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. 1040ez free filing Figure the excess withholding on the appropriate worksheet. 1040ez free filing    Table 3-2. 1040ez free filing Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. 1040ez free filing 2% $7,049. 1040ez free filing 40 Tier 1 RRTA $113,700 6. 1040ez free filing 2% $7,049. 1040ez free filing 40 Tier 2 RRTA $84,300 4. 1040ez free filing 4% $3,709. 1040ez free filing 20 Joint returns. 1040ez free filing   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. 1040ez free filing Note. 1040ez free filing All wages are subject to Medicare tax withholding. 1040ez free filing Employer's error. 1040ez free filing   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. 1040ez free filing If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. 1040ez free filing File a claim for refund using Form 843, Claim for Refund and Request for Abatement. 1040ez free filing Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. 1040ez free filing Note. 1040ez free filing If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. 1040ez free filing Where to claim credit for excess social security withholding. 1040ez free filing   If you file Form 1040, enter the excess on line 69. 1040ez free filing   If you file Form 1040A, include the excess in the total on line 41. 1040ez free filing Write “Excess SST” and show the amount of the credit in the space to the left of the line. 1040ez free filing   You cannot claim excess social security tax withholding on Form 1040EZ. 1040ez free filing Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. 1040ez free filing Where to claim credit for excess tier 1 RRTA withholding. 1040ez free filing   If you file Form 1040, enter the excess on line 69. 1040ez free filing   If you file Form 1040A, include the excess in the total on line 41. 1040ez free filing Write “Excess SST” and show the amount of the credit in the space to the left of the line. 1040ez free filing   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. 1040ez free filing How to claim refund of excess tier 2 RRTA. 1040ez free filing   To claim a refund of tier 2 tax, use Form 843. 1040ez free filing Be sure to attach a copy of all of your Forms W-2. 1040ez free filing   See Worksheet 3-3 and the Instructions for Form 843, for more details. 1040ez free filing Worksheet 3-1. 1040ez free filing Excess Social Security—Nonrailroad Employees 1. 1040ez free filing Add all social security tax withheld (but not more than  $7,049. 1040ez free filing 40 for each employer). 1040ez free filing This tax should be shown  in box 4 of your Forms W-2. 1040ez free filing Enter the total here 1. 1040ez free filing   2. 1040ez free filing Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 1040ez free filing   3. 1040ez free filing Add lines 1 and 2. 1040ez free filing If $7,049. 1040ez free filing 40 or less, stop here. 1040ez free filing You cannot claim the credit 3. 1040ez free filing   4. 1040ez free filing Social security limit 4. 1040ez free filing $7,049. 1040ez free filing 40 5. 1040ez free filing Excess. 1040ez free filing Subtract line 4 from line 3 5. 1040ez free filing   Worksheet 3-2. 1040ez free filing Excess Social Security and Tier 1 RRTA—Railroad Employees 1. 1040ez free filing Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. 1040ez free filing 40 for each employer). 1040ez free filing Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. 1040ez free filing Enter the total here 1. 1040ez free filing   2. 1040ez free filing Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 1040ez free filing   3. 1040ez free filing Add lines 1 and 2. 1040ez free filing If $7,049. 1040ez free filing 40 or less, stop here. 1040ez free filing You cannot claim the credit 3. 1040ez free filing   4. 1040ez free filing Social security and tier 1 RRTA tax limit 4. 1040ez free filing $7,049. 1040ez free filing 40 5. 1040ez free filing Excess. 1040ez free filing Subtract line 4 from line 3 5. 1040ez free filing   Worksheet 3-3. 1040ez free filing Excess Tier 2 RRTA—Railroad Employees 1. 1040ez free filing Add all tier 2 RRTA tax withheld (but not more than $3,709. 1040ez free filing 20 for each employer). 1040ez free filing Box 14 of your Forms W-2 should show tier 2 RRTA tax. 1040ez free filing Enter the total here 1. 1040ez free filing   2. 1040ez free filing Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 1040ez free filing   3. 1040ez free filing Add lines 1 and 2. 1040ez free filing If $3,709. 1040ez free filing 20 or less, stop here. 1040ez free filing You cannot claim the credit. 1040ez free filing 3. 1040ez free filing   4. 1040ez free filing Tier 2 RRTA tax limit 4. 1040ez free filing $3,709. 1040ez free filing 20 5. 1040ez free filing Excess. 1040ez free filing Subtract line 4 from line 3. 1040ez free filing 5. 1040ez free filing   Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Straight-line Winds and Tornadoes in Indiana

IN-2012-14, March 12, 2012

DETROIT — Victims of the severe storms, straight-line winds and tornadoes that began on Feb. 29, 2012 in parts of Indiana may qualify for tax relief from the Internal Revenue Service.

The President has declared Clark, Jefferson, Ripley, Scott, Warrick and Washington counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Indiana, Severe Storms, Straight-line Winds, and Tornadoes” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

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The 1040ez Free Filing

1040ez free filing 12. 1040ez free filing   Filing Form 720 Table of Contents Attachments to Form 720. 1040ez free filing Conditions to allowance. 1040ez free filing Use Form 720 to report and pay the excise taxes previously discussed in this publication. 1040ez free filing File Form 720 for each calendar quarter until you file a final Form 720. 1040ez free filing For information on filing Form 720 electronically, visit the IRS e-file website at www. 1040ez free filing irs. 1040ez free filing gov/efile. 1040ez free filing You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. 1040ez free filing Form 720 has three parts and three schedules. 1040ez free filing Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). 1040ez free filing Part II consists of excise taxes that are not required to be deposited. 1040ez free filing Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. 1040ez free filing Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. 1040ez free filing Complete it if you have an entry in Part I. 1040ez free filing Schedule C, Claims, is used to make claims. 1040ez free filing However, Schedule C can only be used if you are reporting a liability in Part I or Part II. 1040ez free filing Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. 1040ez free filing Attachments to Form 720. 1040ez free filing   You may have to attach the following forms. 1040ez free filing Form 6197 for the gas guzzler tax. 1040ez free filing Form 6627 for environmental taxes. 1040ez free filing Form 720X. 1040ez free filing   This form is used to make adjustments to Forms 720 filed in prior quarters. 1040ez free filing You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. 1040ez free filing See Form 720X for more information. 1040ez free filing Conditions to allowance. 1040ez free filing   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. 1040ez free filing For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. 1040ez free filing However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). 1040ez free filing Final return. 1040ez free filing   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. 1040ez free filing Due dates. 1040ez free filing   Form 720 must be filed by the following due dates. 1040ez free filing Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. 1040ez free filing One-time filing. 1040ez free filing   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. 1040ez free filing   If you meet both requirements above, see Gas guzzler tax (IRS No. 1040ez free filing 40) in the Instructions for Form 720 for how to file and pay the tax. 1040ez free filing Payment voucher. 1040ez free filing   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. 1040ez free filing Prev  Up  Next   Home   More Online Publications