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2009 Federal Income Tax Forms

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2009 Federal Income Tax Forms

2009 federal income tax forms Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2009 federal income tax forms Definitions The following definitions are used throughout this publication. 2009 federal income tax forms Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. 2009 federal income tax forms Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). 2009 federal income tax forms Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. 2009 federal income tax forms Limits on personal casualty or theft losses in the Kansas disaster area. 2009 federal income tax forms   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. 2009 federal income tax forms Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. 2009 federal income tax forms When to deduct the loss. 2009 federal income tax forms   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. 2009 federal income tax forms However, the Kansas disaster area is a Presidentially declared disaster. 2009 federal income tax forms Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. 2009 federal income tax forms The deadline for making this election has expired. 2009 federal income tax forms   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. 2009 federal income tax forms Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. 2009 federal income tax forms   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. 2009 federal income tax forms They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. 2009 federal income tax forms Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. 2009 federal income tax forms They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). 2009 federal income tax forms Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. 2009 federal income tax forms Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). 2009 federal income tax forms However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. 2009 federal income tax forms For more information, see the Instructions for Form 4684. 2009 federal income tax forms Net Operating Losses Qualified recovery assistance loss. 2009 federal income tax forms   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 2009 federal income tax forms However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. 2009 federal income tax forms In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 2009 federal income tax forms   A qualified 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 recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special 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 after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. 2009 federal income tax forms Qualified recovery assistance casualty loss. 2009 federal income tax forms   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. 2009 federal income tax forms For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. 2009 federal income tax forms Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. 2009 federal income tax forms Amended return. 2009 federal income tax forms   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. 2009 federal income tax forms More information. 2009 federal income tax forms    For more information on NOLs, see Publication 536. 2009 federal income tax forms IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. 2009 federal income tax forms Definitions Qualified recovery assistance distribution. 2009 federal income tax forms   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. 2009 federal income tax forms The distribution was made after May 3, 2007, and before January 1, 2009. 2009 federal income tax forms Your main home was located in the Kansas disaster area on May 4, 2007. 2009 federal income tax forms You sustained an economic loss because of the storms and tornadoes. 2009 federal income tax forms 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. 2009 federal income tax forms   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 recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. 2009 federal income tax forms Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. 2009 federal income tax forms   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. 2009 federal income tax forms If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. 2009 federal income tax forms   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. 2009 federal income tax forms Eligible retirement plan. 2009 federal income tax forms   An eligible retirement plan can be any of the following. 2009 federal income tax forms A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 2009 federal income tax forms A qualified annuity plan. 2009 federal income tax forms A tax-sheltered annuity contract. 2009 federal income tax forms A governmental section 457 deferred compensation plan. 2009 federal income tax forms A traditional, SEP, SIMPLE, or Roth IRA. 2009 federal income tax forms Main home. 2009 federal income tax forms   Generally, your main home is the home where you live most of the time. 2009 federal income tax forms A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 2009 federal income tax forms Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. 2009 federal income tax forms However, if you elect, you can include the entire distribution in your income in the year it was received. 2009 federal income tax forms Qualified 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). 2009 federal income tax forms However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. 2009 federal income tax forms For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. 2009 federal income tax forms Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 2009 federal income tax forms Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. 2009 federal income tax forms However, see Exceptions below for qualified recovery assistance distributions you cannot repay. 2009 federal income tax forms You have three years from the day after the date you received the distribution to make a repayment. 2009 federal income tax forms Amounts that are repaid are treated as a qualified rollover and are not included in income. 2009 federal income tax forms Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 2009 federal income tax forms See Form 8915 for more information on how to report repayments. 2009 federal income tax forms Exceptions. 2009 federal income tax forms   You cannot repay the following types of distributions. 2009 federal income tax forms Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). 2009 federal income tax forms Required minimum distributions. 2009 federal income tax forms 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. 2009 federal income tax forms How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. 2009 federal income tax forms 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. 2009 federal income tax forms See Qualified recovery assistance distribution on page 3. 2009 federal income tax forms If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. 2009 federal income tax forms Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. 2009 federal income tax forms If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. 2009 federal income tax forms You can amend your 2007 income tax return by using Form 1040X. 2009 federal income tax forms You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. 2009 federal income tax forms See Form 8915 and Form 8606 on this page. 2009 federal income tax forms Form 8915. 2009 federal income tax forms   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. 2009 federal income tax forms Before you complete the form, modify the form as follows. 2009 federal income tax forms Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 2009 federal income tax forms ” To the right of the title, cross out “2005” and enter “2007. 2009 federal income tax forms ” In Part I, at the top of column (a), cross out “2005” and enter “2007. 2009 federal income tax forms ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. 2009 federal income tax forms ” On lines 10 and 11, cross out “2005” and enter “2007. 2009 federal income tax forms ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. 2009 federal income tax forms ” On line 12, cross out “hurricane” and enter “recovery assistance. 2009 federal income tax forms ” On lines 13 and 14, cross out “line 15b” and “line 25b. 2009 federal income tax forms ” On lines 18 and 19, cross out “2005” and enter “2007. 2009 federal income tax forms ”   You can now complete Form 8915. 2009 federal income tax forms For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. 2009 federal income tax forms See Example 1 on page 5 to see how to complete Form 8915. 2009 federal income tax forms Form 8606. 2009 federal income tax forms   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. 2009 federal income tax forms Before you complete or amend the form, use the following additional instructions. 2009 federal income tax forms Form 8606, Part I. 2009 federal income tax forms    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. 2009 federal income tax forms Do not enter an amount less than -0-. 2009 federal income tax forms Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. 2009 federal income tax forms Complete line 15 as follows. 2009 federal income tax forms If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. 2009 federal income tax forms Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2009 federal income tax forms If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. 2009 federal income tax forms The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. 2009 federal income tax forms Enter the result in the white space in the bottom margin of the form under line 15. 2009 federal income tax forms To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. 2009 federal income tax forms Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2009 federal income tax forms Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. 2009 federal income tax forms To the left of this amount, enter “Other distributions. 2009 federal income tax forms ” Form 8606, Part III. 2009 federal income tax forms    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. 2009 federal income tax forms Complete line 25 as follows. 2009 federal income tax forms If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. 2009 federal income tax forms Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2009 federal income tax forms If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. 2009 federal income tax forms The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. 2009 federal income tax forms Enter the result in the white space in the bottom margin of the form under line 25. 2009 federal income tax forms To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. 2009 federal income tax forms Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2009 federal income tax forms Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. 2009 federal income tax forms To the left of this amount, enter “Other distributions. 2009 federal income tax forms ” Example 1. 2009 federal income tax forms   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. 2009 federal income tax forms Her home was located in the Kansas disaster area. 2009 federal income tax forms On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. 2009 federal income tax forms Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. 2009 federal income tax forms Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. 2009 federal income tax forms Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. 2009 federal income tax forms   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. 2009 federal income tax forms Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. 2009 federal income tax forms Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). 2009 federal income tax forms Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. 2009 federal income tax forms ” This amount is then reported on Form 8915, line 13. 2009 federal income tax forms Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. 2009 federal income tax forms See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. 2009 federal income tax forms This image is too large to be displayed in the current screen. 2009 federal income tax forms Please click the link to view the image. 2009 federal income tax forms 2005 Form 8915, page 1, Illustrated Example 1. 2009 federal income tax forms This image is too large to be displayed in the current screen. 2009 federal income tax forms Please click the link to view the image. 2009 federal income tax forms 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. 2009 federal income tax forms Please click the link to view the image. 2009 federal income tax forms Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. 2009 federal income tax forms See Qualified recovery assistance distribution on page 3. 2009 federal income tax forms You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. 2009 federal income tax forms See Form 8915 and Form 8606 below. 2009 federal income tax forms Form 8915. 2009 federal income tax forms   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. 2009 federal income tax forms Before you complete the form, modify the form as follows. 2009 federal income tax forms Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 2009 federal income tax forms ” To the right of the title, cross out “2006” and enter “2008. 2009 federal income tax forms ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. 2009 federal income tax forms ” At the top of column (a) cross out “2006” and enter “2008. 2009 federal income tax forms ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. 2009 federal income tax forms ” On lines 12, 14, and 15, cross out “2005” and enter “2007. 2009 federal income tax forms ” On lines 17 and 19, cross out “2006” and enter “2008. 2009 federal income tax forms ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. 2009 federal income tax forms ” On line 21, cross out “hurricane” and enter “recovery assistance. 2009 federal income tax forms ” On lines 22 and 23, cross out “line 15b” and “line 25b. 2009 federal income tax forms ” On lines 27, 29, and 30, cross out “2005” and enter “2007. 2009 federal income tax forms ” On lines 32 and 34, cross out “2006” and enter “2008. 2009 federal income tax forms ”   You can now complete Form 8915. 2009 federal income tax forms For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. 2009 federal income tax forms Example 2. 2009 federal income tax forms   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. 2009 federal income tax forms Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. 2009 federal income tax forms Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. 2009 federal income tax forms See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. 2009 federal income tax forms This image is too large to be displayed in the current screen. 2009 federal income tax forms Please click the link to view the image. 2009 federal income tax forms 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. 2009 federal income tax forms Please click the link to view the image. 2009 federal income tax forms 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. 2009 federal income tax forms   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. 2009 federal income tax forms Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. 2009 federal income tax forms Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. 2009 federal income tax forms For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 2009 federal income tax forms To be a qualified distribution, the distribution must meet all of the following requirements. 2009 federal income tax forms 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. 2009 federal income tax forms The distribution was received after November 4, 2006, and before May 5, 2007. 2009 federal income tax forms The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. 2009 federal income tax forms Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. 2009 federal income tax forms Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 2009 federal income tax forms A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 2009 federal income tax forms You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. 2009 federal income tax forms See How to report, next, for information on completing Form 8915. 2009 federal income tax forms How to report. 2009 federal income tax forms   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. 2009 federal income tax forms Before you complete the form, modify the form as follows. 2009 federal income tax forms Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 2009 federal income tax forms ” To the right of the title, cross out “2005” and enter “2006” or “2007. 2009 federal income tax forms ” Enter only the year the distribution was received. 2009 federal income tax forms Cross out “Hurricane” in the title of Part IV and enter “Kansas. 2009 federal income tax forms ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. 2009 federal income tax forms ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. 2009 federal income tax forms ” You can now complete Part IV of Form 8915. 2009 federal income tax forms Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. 2009 federal income tax forms Attach Form 8915 to your original or amended return for the year of the distribution. 2009 federal income tax forms Amended return. 2009 federal income tax forms   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. 2009 federal income tax forms Loans From Qualified Plans The following benefits are available to qualified individuals. 2009 federal income tax forms Increases to the limits for distributions treated as loans from employer plans. 2009 federal income tax forms A 1-year suspension for payments due on plan loans. 2009 federal income tax forms Qualified individual. 2009 federal income tax forms   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. 2009 federal income tax forms 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. 2009 federal income tax forms Limits on plan loans. 2009 federal income tax forms   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 2009 federal income tax forms In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 2009 federal income tax forms If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. 2009 federal income tax forms One-year suspension of loan payments. 2009 federal income tax forms   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. 2009 federal income tax forms To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. 2009 federal income tax forms Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. 2009 federal income tax forms The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). 2009 federal income tax forms The special allowance applies only for the first year the property is placed in service. 2009 federal income tax forms The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). 2009 federal income tax forms There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 2009 federal income tax forms You can elect not to deduct the special allowance for qualified recovery assistance property. 2009 federal income tax forms If you make this election for any property, it applies to all property in the same class placed in service during the year. 2009 federal income tax forms Qualified recovery assistance property. 2009 federal income tax forms   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. 2009 federal income tax forms Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. 2009 federal income tax forms Water utility property. 2009 federal income tax forms Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. 2009 federal income tax forms (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 2009 federal income tax forms ) Qualified leasehold improvement property. 2009 federal income tax forms Nonresidential real property and residential rental property. 2009 federal income tax forms   For more information on this property, see Publication 946. 2009 federal income tax forms Other tests to be met. 2009 federal income tax forms   To be qualified recovery assistance property, the property must also meet all of the following tests. 2009 federal income tax forms You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. 2009 federal income tax forms The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). 2009 federal income tax forms Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. 2009 federal income tax forms The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. 2009 federal income tax forms Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. 2009 federal income tax forms Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. 2009 federal income tax forms Excepted property. 2009 federal income tax forms   Qualified recovery assistance property does not include any of the following. 2009 federal income tax forms Property required to be depreciated using the Alternative Depreciation System (ADS). 2009 federal income tax forms Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. 2009 federal income tax forms Property for which you are claiming a commercial revitalization deduction. 2009 federal income tax forms Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. 2009 federal income tax forms Property placed in service and disposed of in the same tax year. 2009 federal income tax forms Property converted from business use to personal use in the same tax year it is placed in service. 2009 federal income tax forms Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. 2009 federal income tax forms Recapture of special allowance. 2009 federal income tax forms   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. 2009 federal income tax forms Amended return. 2009 federal income tax forms   If you have already filed your tax return, you may have to amend that return to claim any special allowance. 2009 federal income tax forms Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. 2009 federal income tax forms Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. 2009 federal income tax forms Increased dollar limit. 2009 federal income tax forms   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). 2009 federal income tax forms   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. 2009 federal income tax forms Qualified section 179 recovery assistance property. 2009 federal income tax forms   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). 2009 federal income tax forms Section 179 property does not include nonresidential real property or residential rental property. 2009 federal income tax forms For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. 2009 federal income tax forms Amended return. 2009 federal income tax forms   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. 2009 federal income tax forms Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. 2009 federal income tax forms The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 2009 federal income tax forms Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 2009 federal income tax forms Use Form 5884-A to claim the credit. 2009 federal income tax forms See Form 5884-A later. 2009 federal income tax forms The following rules and definitions apply. 2009 federal income tax forms Employers affected by the storms and tornadoes. 2009 federal income tax forms   The following definitions apply to employers affected by the storms and tornadoes. 2009 federal income tax forms Eligible employer. 2009 federal income tax forms   For this purpose, an eligible employer is any employer who meets all of the following. 2009 federal income tax forms Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. 2009 federal income tax forms Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. 2009 federal income tax forms Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. 2009 federal income tax forms Eligible employee. 2009 federal income tax forms   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. 2009 federal income tax forms An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. 2009 federal income tax forms Qualified wages. 2009 federal income tax forms   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. 2009 federal income tax forms In addition, the wages must have been paid or incurred after May 4, 2007. 2009 federal income tax forms    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. 2009 federal income tax forms    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 2009 federal income tax forms Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 2009 federal income tax forms Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 2009 federal income tax forms   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. 2009 federal income tax forms For a special rule that applies to railroad employees, see section 51(h)(1)(B). 2009 federal income tax forms   Qualified wages do not include the following. 2009 federal income tax forms Wages paid to your dependent or a related individual. 2009 federal income tax forms See section 51(i)(1). 2009 federal income tax forms 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. 2009 federal income tax forms Wages for services of replacement workers during a strike or lockout. 2009 federal income tax forms Form 5884-A. 2009 federal income tax forms   Use Section A of Form 5884-A (Rev. 2009 federal income tax forms October 2006) to claim the employer retention credit. 2009 federal income tax forms Section B does not apply to the Kansas disaster area. 2009 federal income tax forms Before you complete the form, modify the form as follows. 2009 federal income tax forms Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. 2009 federal income tax forms ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. 2009 federal income tax forms ”   Complete the form as instructed. 2009 federal income tax forms Lines 1b and 1c do not apply. 2009 federal income tax forms Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. 2009 federal income tax forms On the dotted line to the left of line 1x, enter “5884-A. 2009 federal income tax forms ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. 2009 federal income tax forms Amended return. 2009 federal income tax forms   You may have to amend a previously filed return to claim the employee retention credit. 2009 federal income tax forms Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 2009 federal income tax forms Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas 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. 2009 federal income tax forms Amended return. 2009 federal income tax forms   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. 2009 federal income tax forms Request for Copy or Transcript of Tax Return Request for copy of tax return. 2009 federal income tax forms   You can use Form 4506 to order a copy of your tax return. 2009 federal income tax forms Generally, there is a $39. 2009 federal income tax forms 00 fee (subject to change) for requesting each copy of a tax return. 2009 federal income tax forms If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. 2009 federal income tax forms Request for transcript of tax return. 2009 federal income tax forms   You can use Form 4506-T to order a free transcript of your tax return. 2009 federal income tax forms A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 2009 federal income tax forms You can also call 1-800-829-1040 to order a transcript. 2009 federal income tax forms How To Get Tax Help 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. 2009 federal income tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. 2009 federal income tax forms Contacting your Taxpayer Advocate. 2009 federal income tax forms   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. 2009 federal income tax forms   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. 2009 federal income tax forms You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. 2009 federal income tax forms You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. 2009 federal income tax forms For more information, go to www. 2009 federal income tax forms irs. 2009 federal income tax forms gov/advocate. 2009 federal income tax forms Low Income Taxpayer Clinics (LITCs). 2009 federal income tax forms   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. 2009 federal income tax forms The clinics also provide tax education and outreach for taxpayers who speak English as a second language. 2009 federal income tax forms Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 2009 federal income tax forms It is available at www. 2009 federal income tax forms irs. 2009 federal income tax forms gov or your local IRS office. 2009 federal income tax forms Free tax services. 2009 federal income tax forms   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2009 federal income tax forms It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. 2009 federal income tax forms It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. 2009 federal income tax forms   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2009 federal income tax forms Free help with your return. 2009 federal income tax forms   Free help in preparing your return is available nationwide from IRS-trained volunteers. 2009 federal income tax forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2009 federal income tax forms Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2009 federal income tax forms To find a site near you, call 1-800-829-1040. 2009 federal income tax forms Or to find the nearest AARP TaxAide site, visit AARP's website at www. 2009 federal income tax forms aarp. 2009 federal income tax forms org/taxaide or call 1-888-227-7669. 2009 federal income tax forms For more information on these programs, go to www. 2009 federal income tax forms irs. 2009 federal income tax forms gov and enter keyword “VITA” in the upper right-hand corner. 2009 federal income tax forms Internet. 2009 federal income tax forms You can access the IRS website at www. 2009 federal income tax forms irs. 2009 federal income tax forms gov 24 hours a day, 7 days a week to: E-file your return. 2009 federal income tax forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2009 federal income tax forms Check the status of your refund. 2009 federal income tax forms Click on Where's My Refund. 2009 federal income tax forms Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2009 federal income tax forms Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 2009 federal income tax forms Download forms, instructions, and publications. 2009 federal income tax forms Order IRS products online. 2009 federal income tax forms Research your tax questions online. 2009 federal income tax forms Search publications online by topic or keyword. 2009 federal income tax forms View Internal Revenue Bulletins (IRBs) published in the last few years. 2009 federal income tax forms Figure your withholding allowances using the withholding calculator online at www. 2009 federal income tax forms irs. 2009 federal income tax forms gov/individuals. 2009 federal income tax forms Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 2009 federal income tax forms Sign up to receive local and national tax news by email. 2009 federal income tax forms Get information on starting and operating a small business. 2009 federal income tax forms Phone. 2009 federal income tax forms Many services are available by phone. 2009 federal income tax forms Ordering forms, instructions, and publications. 2009 federal income tax forms Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2009 federal income tax forms You should receive your order within 10 days. 2009 federal income tax forms Asking tax questions. 2009 federal income tax forms Call the IRS with your tax questions at 1-800-829-1040. 2009 federal income tax forms Solving problems. 2009 federal income tax forms You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2009 federal income tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2009 federal income tax forms Call your local Taxpayer Assistance Center for an appointment. 2009 federal income tax forms To find the number, go to www. 2009 federal income tax forms irs. 2009 federal income tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2009 federal income tax forms TTY/TDD equipment. 2009 federal income tax forms If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2009 federal income tax forms TeleTax topics. 2009 federal income tax forms Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2009 federal income tax forms Refund information. 2009 federal income tax forms To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. 2009 federal income tax forms Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2009 federal income tax forms Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 2009 federal income tax forms Evaluating the quality of our telephone services. 2009 federal income tax forms To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2009 federal income tax forms One method is for a second IRS representative to listen in on or record random telephone calls. 2009 federal income tax forms Another is to ask some callers to complete a short survey at the end of the call. 2009 federal income tax forms Walk-in. 2009 federal income tax forms Many products and services are available on a walk-in basis. 2009 federal income tax forms Products. 2009 federal income tax forms You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2009 federal income tax forms 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. 2009 federal income tax forms Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2009 federal income tax forms Services. 2009 federal income tax forms You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2009 federal income tax forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2009 federal income tax forms If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're 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. 2009 federal income tax forms No appointment is necessary — just walk in. 2009 federal income tax forms If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2009 federal income tax forms A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2009 federal income tax forms If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. 2009 federal income tax forms All other issues will be handled without an appointment. 2009 federal income tax forms To find the number of your local office, go to www. 2009 federal income tax forms irs. 2009 federal income tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2009 federal income tax forms Mail. 2009 federal income tax forms You can send your order for forms, instructions, and publications to the address below. 2009 federal income tax forms You should receive a response within 10 days after your request is received. 2009 federal income tax forms Internal Revenue Service 1201 N. 2009 federal income tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. 2009 federal income tax forms You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. 2009 federal income tax forms Prior-year forms, instructions, and publications. 2009 federal income tax forms Bonus: Historical Tax Products DVD - Ships with the final release. 2009 federal income tax forms IRS Tax Map: an electronic research tool and finding aid. 2009 federal income tax forms Tax law frequently asked questions (FAQ). 2009 federal income tax forms Tax Topics from the IRS telephone response system. 2009 federal income tax forms Fill-in, print, and save features for most tax forms. 2009 federal income tax forms Internal Revenue Bulletins. 2009 federal income tax forms Toll-free and email technical support. 2009 federal income tax forms The CD/DVD is released twice during the year in January and March. 2009 federal income tax forms Purchase the CD/DVD from National Technical Information Service (NTIS) at www. 2009 federal income tax forms irs. 2009 federal income tax forms gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). 2009 federal income tax forms Price is subject to change. 2009 federal income tax forms CD for small businesses. 2009 federal income tax forms Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. 2009 federal income tax forms This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. 2009 federal income tax forms All the business tax forms, instructions, and publications needed to successfully manage a business. 2009 federal income tax forms Tax law changes. 2009 federal income tax forms Tax Map: an electronic research tool and finding aid. 2009 federal income tax forms Web links to various government agencies, business associations, and IRS organizations. 2009 federal income tax forms “Rate the Product” survey—your opportunity to suggest changes for future editions. 2009 federal income tax forms A site map of the CD to help you navigate the pages of the CD with ease. 2009 federal income tax forms An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. 2009 federal income tax forms An updated version of this CD is available each year in early April. 2009 federal income tax forms You can get a free copy by calling 1-800-829-3676 or by visiting www. 2009 federal income tax forms irs. 2009 federal income tax forms gov/smallbiz. 2009 federal income tax forms Prev  Up  Next   Home   More Online Publications
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The 2009 Federal Income Tax Forms

2009 federal income tax forms Publication 538 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 2009 federal income tax forms Tax Questions. 2009 federal income tax forms Reminders Useful Items - You may want to see: Introduction Every taxpayer (individuals, business entities, etc. 2009 federal income tax forms ) must figure taxable income on the basis of an annual accounting period called a tax year. 2009 federal income tax forms The calendar year is the most common tax year. 2009 federal income tax forms Other tax years include a fiscal year and a short tax year. 2009 federal income tax forms Each taxpayer must use a consistent accounting method, which is a set of rules for determining when to report income and expenses. 2009 federal income tax forms The most commonly used accounting methods are the cash method and the accrual method. 2009 federal income tax forms Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay them. 2009 federal income tax forms Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received. 2009 federal income tax forms You deduct expenses in the tax year you incur them, regardless of when payment is made. 2009 federal income tax forms This publication explains some of the rules for accounting periods and accounting methods. 2009 federal income tax forms In some cases, you may have to refer to other sources for a more in-depth explanation of the topic. 2009 federal income tax forms Comments and suggestions. 2009 federal income tax forms   We welcome your comments about this publication and your suggestions for future editions. 2009 federal income tax forms   You can write to us at the following address: Internal Revenue Service Business, Exempt Organization and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2009 federal income tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2009 federal income tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2009 federal income tax forms   You can email us at taxforms@irs. 2009 federal income tax forms gov. 2009 federal income tax forms Please put “Publications Comment” on the subject line. 2009 federal income tax forms You can also send us comments from www. 2009 federal income tax forms irs. 2009 federal income tax forms gov/formspubs. 2009 federal income tax forms Select “Comment on Tax Forms and Publications” under “More information. 2009 federal income tax forms ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 2009 federal income tax forms Ordering forms and publications. 2009 federal income tax forms   Visit www. 2009 federal income tax forms irs. 2009 federal income tax forms gov/formspubs to download forms and publications, call 1-800–829–3676, or write to the address below and receive a response within 10 days after your request is received. 2009 federal income tax forms Internal Revenue Service 1201 N. 2009 federal income tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax Questions. 2009 federal income tax forms   If you have a tax question, check the information available on IRS. 2009 federal income tax forms gov or call 1-800-829-1040. 2009 federal income tax forms We cannot answer tax questions sent to the above address. 2009 federal income tax forms Reminders Photographs of missing children. 2009 federal income tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2009 federal income tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2009 federal income tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2009 federal income tax forms Useful Items - You may want to see: Publication 537 Installment Sales 541 Partnerships 542 Corporations Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 2553 Election by a Small Business Corporation 3115 Application for Change in Accounting Method 8716 Election To Have a Tax Year Other Than a Required Tax Year See Ordering forms and publications, earlier for information about getting these publications and forms. 2009 federal income tax forms Prev  Up  Next   Home   More Online Publications