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

Brandon, MS

Website: Better Business Bureau

Email: info@ms.bbb.org

Address: Better Business Bureau
505 Avalon Way, Suite B
Brandon, MS 39047

Phone Number: 601-398-1700

Toll-free: 1-800-987-8280

The 1040x Mailing Address

1040x mailing address Listed Property Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Listed Property DefinedPassenger Automobile Defined Dwelling Unit Other Property Used for Transportation Computers and Related Peripheral Equipment Predominant Use TestMeeting the Predominant Use Test Qualified Business Use Method of Allocating Use Applying the Predominant Use Test Deductions After Recovery Period Leased PropertyLessor Lessee What Records Must Be KeptAdequate Records Reporting Information on Form 4562 Deductions in Later Years Appendix Topics - This chapter discusses: Listed property defined The predominant use test What records must be kept Useful Items - You may want to see: Publication 463 Travel, Entertainment, and Gift Expenses 587 Business Use of Your Home (Including Use by Day-Care Providers) 917 Business Use of a Car 946 How To Depreciate Property Form (and Instructions) 2106–EZ Unreimbursed Employee Business Expenses 2106 Employee Business Expenses 4255 Recapture of Investment Credit 4562 Depreciation and Amortization This chapter discusses some special rules and recordkeeping requirements for listed property. 1040x mailing address For complete coverage of the rules, including the rules concerning passenger automobiles, see Publication 946. 1040x mailing address If listed property is not used predominantly (more than 50%) in a qualified business use as discussed inPredominant Use Test, later, the section 179 deduction is not allowable and the property must be depreciated using the straight line method. 1040x mailing address Listed Property Defined Listed property is any of the following: Any passenger automobile (defined later), Any other property used for transportation, Any property of a type generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video recording equipment), Any computer and related peripheral equipment, defined later, unless it is used only at a regular business establishment and owned or leased by the person operating the establishment. 1040x mailing address A regular business establishment includes a portion of a dwelling unit (defined later), if, and only if, that portion is used both regularly and exclusively for business as discussed in Publication 587. 1040x mailing address Any cellular telephone (or similar telecommunication equipment) placed in service or leased in a tax year beginning after 1989. 1040x mailing address Passenger Automobile Defined A passenger automobile is any four-wheeled vehicle made primarily for use on public streets, roads, and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight (at 6,000 pounds or less of gross vehicle weight for trucks and vans). 1040x mailing address It includes any part, component, or other item physically attached to the automobile or usually included in the purchase price of an automobile. 1040x mailing address A passenger automobile does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business, and A vehicle used directly in the trade or business of transporting persons or property for compensation or hire. 1040x mailing address Dwelling Unit A dwelling unit is a house or apartment used to provide living accommodations in a building or structure. 1040x mailing address It does not include a unit in a hotel, motel, inn, or other establishment where more than half the units are used on a transient basis. 1040x mailing address Other Property Used for Transportation Other property used for transportation includes trucks, buses, boats, airplanes, motorcycles, and any other vehicles for transporting persons or goods. 1040x mailing address Listed property does not include: Any vehicle which, by reason of its design, is not likely to be used more than a minimal amount for personal purposes, such as clearly marked police and fire vehicles, ambulances, or hearses used for those purposes, Any vehicle that is designed to carry cargo and that has a loaded gross vehicle weight over 14,000 pounds, bucket trucks (cherry pickers), cement mixers, combines, cranes and derricks, delivery trucks with seating only for the driver (or only for the driver plus a folding jump seat), dump trucks (including garbage trucks), flatbed trucks, forklifts, qualified moving vans, qualified specialized utility repair trucks, and refrigerated trucks, Any passenger bus used for that purpose with a capacity of at least 20 passengers and school buses, Any tractor or other special purpose farm vehicle, and unmarked vehicles used by law enforcement officers if the use is officially authorized, and Any vehicle, such as a taxicab, if substantially all its use is in the trade or business of providing services to transport persons or property for compensation or hire by unrelated persons. 1040x mailing address Computers and Related Peripheral Equipment A computer is a programmable electronically activated device that: Is capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention, and Consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. 1040x mailing address Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing unit of a computer. 1040x mailing address Computer or peripheral equipment does not include: Any equipment which is an integral part of property which is not a computer, Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment, and Equipment of a kind, used primarily for the user's amusement or entertainment, such as video games. 1040x mailing address Predominant Use Test If “listed property,” defined earlier, placed in service after June 18, 1984, is not used predominantly (more than 50%) in a qualified business use during any tax year: The section 179 deduction on the property is not allowable, and You must depreciate the property using the straight line method. 1040x mailing address Listed property placed in service before 1987. 1040x mailing address   For listed property placed in service before 1987, depreciate the property over the following period: Class of Property Listed Property Recovery Period 3-year property 5 years 5-year property 12 years 10-year property 25 years 18-year real property 40 years 19-year real property 40 years If you must use the above recovery periods for listed property not used predominantly in a trade or business, use the percentages from Table 16 titled Listed Property Not Used Predominantly (Other Than 18- or 19-year Real Property), and Table 17 for 18- or 19-year real property, near the end of this publication in the Appendix. 1040x mailing address Listed property placed in service after 1986. 1040x mailing address   For information on listed property placed in service after 1986, see Publication 946. 1040x mailing address Meeting the Predominant Use Test Listed property meets the predominant use test for any tax year if its business use is more than 50% of its total use. 1040x mailing address You must allocate the use of any item of listed property used for more than one purpose during the tax year among its various uses. 1040x mailing address The percentage of investment use of listed property cannot be used as part of the percentage of qualified business use to meet the predominant use test. 1040x mailing address However, the combined total of business and investment use is taken into account to figure your depreciation deduction for the property. 1040x mailing address Note: Property does not stop being predominantly used in a qualified business use because of a transfer at death. 1040x mailing address Example. 1040x mailing address Sarah Bradley uses a home computer 50% of the time to manage her investments. 1040x mailing address She also uses the computer 40% of the time in her part-time consumer research business. 1040x mailing address Sarah's home computer is listed property because it is not used at a regular business establishment. 1040x mailing address Because her business use of the computer does not exceed 50%, the computer is not predominantly used in a qualified business use for the tax year. 1040x mailing address Because she does not meet the predominant use test, she cannot elect a section 179 deduction for this property. 1040x mailing address Her combined rate of business/investment use for determining her depreciation deduction is 90%. 1040x mailing address Qualified Business Use A qualified business use is any use in your trade or business. 1040x mailing address However, it does not include: The use of property held merely to produce income (investment use), The leasing of property to any 5% owner or related person (to the point that the property is used by a 5% owner or person related to the owner or lessee of the property), The use of property as compensation for the performance of services by a 5% owner or related person, or The use of property as compensation for the performance of services by any person (other than a5% owner or related person) unless the value of the use is included in that person's gross income for the use of the property and income tax is withheld on that amount where required. 1040x mailing address See Employees, later. 1040x mailing address 5% owner. 1040x mailing address   A 5% owner of a business, other than a corporation, is any person who owns more than 5% of the capital or profits interest in the business. 1040x mailing address   A 5% owner of a corporation is any person who owns, or is considered to own: More than 5% of the outstanding stock of the corporation, or Stock possessing more than 5% of the total combined voting power of all stock in the corporation. 1040x mailing address Related person. 1040x mailing address   A related person is anyone related to a taxpayer as discussed under Related persons, in chapter 2 under Nonqualifying Property in Publication 946. 1040x mailing address Entertainment Use The use of listed property for entertainment, recreation, or amusement purposes is treated as a qualified business use only to the extent that expenses (other than interest and property tax expenses) for its use are deductible as ordinary and necessary business expenses. 1040x mailing address See Publication 463. 1040x mailing address Leasing or Compensatory Use of Aircraft If at least 25% of the total use of any aircraft during the tax year is for a qualified business use, the leasing or compensatory use of the aircraft by a 5% owner or related person is treated as a qualified business use. 1040x mailing address Commuting The use of a vehicle for commuting is not business use, regardless of whether work is performed during the trip. 1040x mailing address Use of Your Passenger Automobile by Another Person If someone else uses your automobile, that use is not business use unless: That use is directly connected with your business, The value of the use is property reported by you as income to the other person and tax is withheld on the income where required, or The value of the use results in a payment of fair market rent. 1040x mailing address Any payment to you for the use of the automobile is treated as a rent payment for 3). 1040x mailing address Employees Any use by an employee of his or her own listed property (or listed property rented by an employee) in performing services as an employee is not business use unless: The use is for the employer's convenience, and The use is required as a condition of employment. 1040x mailing address Use for the employer's convenience. 1040x mailing address   Whether the use of listed property is for the employer's convenience must be determined from all the facts. 1040x mailing address The use is for the employer's convenience if it is for a substantial business reason of the employer. 1040x mailing address The use of listed property during the employee's regular working hours to carry on the employer's business is generally for the employer's convenience. 1040x mailing address Use required as a condition of employment. 1040x mailing address   Whether the use of listed property is a condition of employment depends on all the facts and circumstances. 1040x mailing address The use of property must be required for the employee to perform duties properly. 1040x mailing address The employer need not explicitly require the employee to use the property. 1040x mailing address A mere statement by the employer that the use of the property is a condition of employment is not sufficient. 1040x mailing address Example 1. 1040x mailing address Virginia Sycamore is employed as a courier with We Deliver which provides local courier services. 1040x mailing address She owns and uses a motorcycle to deliver packages to downtown offices. 1040x mailing address We Deliver explicitly requires all delivery persons to own a small car or motorcycle for use in their employment. 1040x mailing address The company reimburses delivery persons for their costs. 1040x mailing address Virginia's use of the motorcycle is for the convenience of We Deliver and is required as a condition of employment. 1040x mailing address Example 2. 1040x mailing address Bill Nelson is an inspector for Uplift, a construction company with many sites in the local area. 1040x mailing address He must travel to these sites on a regular basis. 1040x mailing address Uplift does not furnish an automobile or explicitly require him to use his own automobile. 1040x mailing address However, it reimburses him for any costs he incurs in traveling to the various sites. 1040x mailing address The use of his own automobile or a rental automobile is for the convenience of Uplift and is required as a condition of employment. 1040x mailing address Method of Allocating Use For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. 1040x mailing address You determine the percentage of qualified business use by dividing the number of miles the vehicle is driven for business purposes during the year by the total number of miles the vehicle is driven for all purposes (including business miles) during the year. 1040x mailing address For other items of listed property, allocate the property's use on the basis of the most appropriate unit of time. 1040x mailing address For example, you can determine the percentage of business use of a computer by dividing the number of hours the computer is used for business purposes during the year by the total number of hours the computer is used for all purposes (including business hours) during the year. 1040x mailing address Applying the Predominant Use Test You must apply the predominant use test for an item of listed property each year of the recovery period. 1040x mailing address First Recovery Year If any item of listed property is not used predominantly in a qualified business use in the year it is placed in service: The property is not eligible for a section 179 deduction, and The depreciation deduction must be figured using the straight line method. 1040x mailing address Note: The required use of the straight line method for an item of listed property that does not meet the predominant use test is not the same as electing the straight line method. 1040x mailing address It does not mean that you have to use the straight line method for other property in the same class as the item of listed property. 1040x mailing address Years After the First Recovery Year If you use listed property predominantly (more than 50%) in a qualified business use in the tax year you place it in service, but not in a subsequent tax year during the recovery period, the following rules apply: Figure depreciation using the straight line method. 1040x mailing address Do this for each year, beginning with the year you no longer use the property predominantly in a qualified business use, and Figure any excess depreciation on the property and add it to: Your gross income, and The adjusted basis of your property. 1040x mailing address See Recapture of excess depreciation, next. 1040x mailing address Recapture of excess depreciation. 1040x mailing address   You must include any excess depreciation in your gross income for the first tax year the property is not predominantly used in a qualified business use. 1040x mailing address Any excess depreciation must also be added to the adjusted basis of your property. 1040x mailing address Excess depreciation is the excess (if any) of: The amount of depreciation allowable for the property (including any section 179 deduction claimed) for tax years before the first tax year the property was not predominantly used in a qualified business use, over The amount of depreciation that would have been allowable for those years if the property were not used predominantly in a qualified business use for the year it was placed in service. 1040x mailing address This means you figure your depreciation using the percentages fromTable 16 or 17. 1040x mailing address For information on investment credit recapture, see the instructions for Form 4255. 1040x mailing address Deductions After Recovery Period When listed property (other than passenger automobiles) is used for business, investment, and personal purposes, no deduction is ever allowable for the personal use. 1040x mailing address In tax years after the recovery period, you must determine if there is any unrecovered basis remaining before you compute the depreciation deduction for that tax year. 1040x mailing address To make this determination, figure the depreciation for earlier tax years as if your property were used 100% for business or investment purposes, beginning with the first tax year in which some or all use is for business or investment. 1040x mailing address See Car Used 50% or Less for Business in Publication 917. 1040x mailing address Leased Property The limitations on cost recovery deductions apply to the rental of listed property. 1040x mailing address The following discussion covers the rules that apply to the lessor (the owner of the property) and the lessee (the person who rents the property from the owner). 1040x mailing address SeeLeasing a Car in Publication 917 for a discussion of leased passenger automobiles. 1040x mailing address Lessor The limitations on cost recovery generally do not apply to any listed property leased or held for leasing by anyone regularly engaged in the business of leasing listed property. 1040x mailing address A person is considered regularly engaged in the business of leasing listed property only if contracts for leasing of listed property are entered into with some frequency over a continuous period of time. 1040x mailing address This determination is made on the basis of the facts and circumstances in each case and takes into account the nature of the person's business in its entirety. 1040x mailing address Occasional or incidental leasing activity is insufficient. 1040x mailing address For example, a person leasing only one passenger automobile during a tax year is not regularly engaged in the business of leasing automobiles. 1040x mailing address An employer who allows an employee to use the employer's property for personal purposes and charges the employee for the use is not regularly engaged in the business of leasing the property used by the employee. 1040x mailing address Lessee A lessee of listed property (other than passenger automobiles), must include an amount in gross income called the inclusion amount for the first tax year the property is not used predominantly in a qualified business use. 1040x mailing address Inclusion amount for property leased before 1987. 1040x mailing address   You determine the inclusion amount for property leased after June 18, 1984 and before 1987 by multiplying the fair market value of the property by both the average business/investment use percentage and the applicable percentage. 1040x mailing address You can find the applicable percentages for listed property that is 5- or 10-year recovery property in Tables 19 or 20 in Appendix A of Publication 946. 1040x mailing address   The lease term for listed property other than 18- or 19-year real property, and residential rental or nonresidential real property, includes options to renew. 1040x mailing address For 18- or 19-year real property and residential rental or nonresidential real property that is listed property, the period of the lease does not include any option to renew at fair market value, determined at the time of renewal. 1040x mailing address You treat two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar property as one lease. 1040x mailing address Special rules. 1040x mailing address   The lessee adds the inclusion amount to gross income in the next tax year if: The lease term begins within 9 months before the close of the lessee's tax year, The lessee does not use the property predominantly in a qualified business use during that portion of the tax year, and The lease term continues into the lessee's next tax year. 1040x mailing address The lessee determines the inclusion amount by taking into account the average of the business/investment use for both tax years and the applicable percentage for the tax year the lease term begins. 1040x mailing address   If the lease term is less than one year, the amount included in gross income is the amount that bears the same ratio to the additional inclusion amount as the number of days in the lease term bears to 365. 1040x mailing address Maximum inclusion amount. 1040x mailing address   The inclusion amount cannot be more than the sum of the deductible amounts of rent allocable to the lessee's tax year in which the amount must be included in gross income. 1040x mailing address What Records Must Be Kept You cannot take any depreciation or section 179 deduction for the use of listed property (including passenger automobiles) unless you can prove business/investment use with adequate records or sufficient evidence to support your own statements. 1040x mailing address How long to keep records. 1040x mailing address   For listed property, records must be kept for as long as any excess depreciation can be recaptured (included in income). 1040x mailing address Adequate Records To meet the adequate records requirement, you must maintain an account book, diary, log, statement of expense, trip sheet, or similar record or other documentary evidence that, together with the receipt, is sufficient to establish each element of an expenditure or use. 1040x mailing address It is not necessary to record information in an account book, diary, or similar record if the information is already shown on the receipt. 1040x mailing address However, your records should back up your receipts in an orderly manner. 1040x mailing address Elements of Expenditure or Use The records or other documentary evidence must support: The amount of each separate expenditure, such as the cost of acquiring the item, maintenance and repair costs, capital improvement costs, lease payments, and any other expenses, The amount of each business and investment use (based on an appropriate measure, such as mileage for vehicles and time for other listed property), and the total use of the property for the tax year, The date of the expenditure or use, and The business or investment purpose for the expenditure or use. 1040x mailing address Written documents of your expenditure or use are generally better evidence than oral statements alone. 1040x mailing address A written record prepared at or near the time of the expenditure or use has greater value as proof of the expenditure or use. 1040x mailing address A daily log is not required. 1040x mailing address However, some type of record containing the elements of an expenditure or the business or investment use of listed property made at or near the time and backed up by other documents is preferable to a statement prepared later. 1040x mailing address Timeliness The elements of an expenditure or use must be recorded at the time you have full knowledge of the elements. 1040x mailing address An expense account statement made from an account book, diary, or similar record prepared or maintained at or near the time of the expenditure or use is generally considered a timely record if in the regular course of business: The statement is submitted by an employee to the employer, or The statement is submitted by an independent contractor to the client or customer. 1040x mailing address For example, a log maintained on a weekly basis, which accounts for use during the week, will be considered a record made at or near the time of use. 1040x mailing address Business Purpose Supported An adequate record of business purpose must generally be in the form of a written statement. 1040x mailing address However, the amount of backup necessary to establish a business purpose depends on the facts and circumstances of each case. 1040x mailing address A written explanation of the business purpose will not be required if the purpose can be determined from the surrounding facts and circumstances. 1040x mailing address For example, a salesperson visiting customers on an established sales route will not normally need a written explanation of the business purpose of his or her travel. 1040x mailing address Business Use Supported An adequate record contains enough information on each element of every business or investment use. 1040x mailing address The amount of detail required to support the use depends on the facts and circumstances. 1040x mailing address For example, a taxpayer whose only business use of a truck is to make customer deliveries on an established route can satisfy the requirement by recording the length of the route, including the total number of miles driven during the tax year and the date of each trip at or near the time of the trips. 1040x mailing address Although an adequate record generally must be written, a record of the business use of listed property, such as a computer or automobile, can be prepared in a computer memory device using a logging program. 1040x mailing address Separate or Combined Expenditures or Uses Each use by you is normally considered a separate use. 1040x mailing address However, repeated uses can be combined as a single item. 1040x mailing address Each expenditure is recorded as a separate item and not combined with other expenditures. 1040x mailing address If you choose, however, amounts spent for the use of listed property during a tax year, such as for gasoline or automobile repairs, can be combined. 1040x mailing address If these expenses are combined, you do not need to support the business purpose of each expense. 1040x mailing address Instead, you can divide the expenses based on the total business use of the listed property. 1040x mailing address Uses which can be considered part of a single use, such as a round trip or uninterrupted business use, can be accounted for by a single record. 1040x mailing address For example, use of a truck to make deliveries at several locations which begin and end at the business premises and can include a stop at the business in between deliveries can be accounted for by a single record of miles driven. 1040x mailing address Use of a passenger automobile by a salesperson for a business trip away from home over a period of time can be accounted for by a single record of miles traveled. 1040x mailing address Minimal personal use (such as a stop for lunch between two business stops) is not an interruption of business use. 1040x mailing address Confidential Information If any of the information on the elements of an expenditure or use is confidential, it does not need to be in the account book or similar record if it is recorded at or near the time of the expenditure or use. 1040x mailing address It must be kept elsewhere and made available as support to the district director on request. 1040x mailing address Substantial Compliance If you have not fully supported a particular element of an expenditure or use, but have complied with the adequate records requirement for the expenditure or use to the district director's satisfaction, you can establish this element by any evidence the district director deems adequate. 1040x mailing address If you fail to establish that you have substantially complied with the adequate records requirement for an element of an expenditure or use to the district director's satisfaction, you must establish the element: By your own oral or written statement containing detailed information as to the element, and By other evidence sufficient to establish the element. 1040x mailing address If the element is the cost or amount, time, place, or date of an expenditure or use, its supporting evidence must be direct, such as oral testimony by witnesses or a written statement setting forth detailed information about the element or the documentary evidence. 1040x mailing address If the element is the business purpose of an expenditure, its supporting evidence can be circumstantial evidence. 1040x mailing address Sampling You can maintain an adequate record for portions of a tax year and use that record to support your business and investment use for the entire tax year if it can be shown by other evidence that the periods for which an adequate record is maintained are representative of use throughout the year. 1040x mailing address Loss of Records When you establish that failure to produce adequate records is due to loss of the records through circumstances beyond your control, such as through fire, flood, earthquake, or other casualty, you have the right to support a deduction by reasonable reconstruction of your expenditures and use. 1040x mailing address Reporting Information on Form 4562 If you claim a deduction for any listed property, you must provide the requested information on page 2, Section B of Form 4562. 1040x mailing address If you claim a deduction for any vehicle, you must answer certain questions onpage 2 of Form 4562 to provide information about the vehicle use. 1040x mailing address Employees. 1040x mailing address   Employees claiming the standard mileage rate or actual expenses (including depreciation) must use Form 2106 instead of Part V of Form 4562. 1040x mailing address Employees claiming the standard mileage rate may be able to use Form 2106–EZ. 1040x mailing address Employer who provides vehicles to employees. 1040x mailing address   An employer who provides vehicles to employees must obtain enough information from those employees to provide the requested information onForm 4562. 1040x mailing address   An employer who provides more than five vehicles to employees need not include any information on his or her tax return. 1040x mailing address Instead, the employer must obtain the information from his or her employees and indicate on his or her return that the information was obtained and is being retained. 1040x mailing address   You do not need to provide the information requested on page 2 of Form 4562 if, as an employer: You can satisfy the requirements of a written policy statement for vehicles either not used for personal purposes, or not used for personal purposes other than commuting, or You treat all vehicle use by employees as personal use. 1040x mailing address See the instructions for Form 4562. 1040x mailing address Deductions in Later Years When listed property is used for business, investment, and personal purposes, no deduction is allowable for its personal use either in the current year or any later tax year. 1040x mailing address In later years, you must determine if there is any remaining unadjusted or unrecovered basis before you compute the depreciation deduction for that tax year. 1040x mailing address In making this determination, figure the depreciation deductions for earlier tax years as if the listed property were used 100% for business or investment purposes in those years, beginning with the first tax year in which some or all of the property use is for business or investment. 1040x mailing address For more information about deductions after the recovery period for automobiles, see Publication 917. 1040x mailing address Appendix The following tables are for use in figuring depreciation deductions under the ACRS system. 1040x mailing address Table 1. 1040x mailing address 15-Year Real Property* (Other Than Low-Inclome Housing) Table 3. 1040x mailing address Low-Income Housing* Table 6 - Table 9 Table 6 - Table 9 Table 10 - Table 13 Table 14 - Table 17 Prev  Up  Next   Home   More Online Publications