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2009 Tax Tables

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2009 Tax Tables

2009 tax tables 1. 2009 tax tables   Definitions You Need To Know Table of Contents Other options. 2009 tax tables Exception. 2009 tax tables Certain terms used in this publication are defined below. 2009 tax tables The same term used in another publication may have a slightly different meaning. 2009 tax tables Annual additions. 2009 tax tables   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. 2009 tax tables Annual benefits. 2009 tax tables   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. 2009 tax tables Business. 2009 tax tables   A business is an activity in which a profit motive is present and economic activity is involved. 2009 tax tables Service as a newspaper carrier under age 18 or as a public official is not a business. 2009 tax tables Common-law employee. 2009 tax tables   A common-law employee is any individual who, under common law, would have the status of an employee. 2009 tax tables A leased employee can also be a common-law employee. 2009 tax tables   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. 2009 tax tables For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. 2009 tax tables   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. 2009 tax tables For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. 2009 tax tables S. 2009 tax tables citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. 2009 tax tables   However, an individual may be a common-law employee and a self-employed person as well. 2009 tax tables For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. 2009 tax tables In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. 2009 tax tables However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. 2009 tax tables Compensation. 2009 tax tables   Compensation for plan allocations is the pay a participant received from you for personal services for a year. 2009 tax tables You can generally define compensation as including all the following payments. 2009 tax tables Wages and salaries. 2009 tax tables Fees for professional services. 2009 tax tables Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. 2009 tax tables Commissions and tips. 2009 tax tables Fringe benefits. 2009 tax tables Bonuses. 2009 tax tables   For a self-employed individual, compensation means the earned income, discussed later, of that individual. 2009 tax tables   Compensation generally includes amounts deferred in the following employee benefit plans. 2009 tax tables These amounts are elective deferrals. 2009 tax tables Qualified cash or deferred arrangement (section 401(k) plan). 2009 tax tables Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. 2009 tax tables Section 457 nonqualified deferred compensation plan. 2009 tax tables Section 125 cafeteria plan. 2009 tax tables   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. 2009 tax tables The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. 2009 tax tables Other options. 2009 tax tables   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. 2009 tax tables The employee's wages as defined for income tax withholding purposes. 2009 tax tables The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. 2009 tax tables The employee's social security wages (including elective deferrals). 2009 tax tables   Compensation generally cannot include either of the following items. 2009 tax tables Nontaxable reimbursements or other expense allowances. 2009 tax tables Deferred compensation (other than elective deferrals). 2009 tax tables SIMPLE plans. 2009 tax tables   A special definition of compensation applies for SIMPLE plans. 2009 tax tables See chapter 3. 2009 tax tables Contribution. 2009 tax tables   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. 2009 tax tables Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. 2009 tax tables Deduction. 2009 tax tables   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. 2009 tax tables Limits apply to the amount deductible. 2009 tax tables Earned income. 2009 tax tables   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. 2009 tax tables   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. 2009 tax tables Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. 2009 tax tables It includes income from licensing the use of property other than goodwill. 2009 tax tables   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. 2009 tax tables   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. 2009 tax tables Employer. 2009 tax tables   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. 2009 tax tables A sole proprietor is treated as his or her own employer for retirement plan purposes. 2009 tax tables However, a partner is not an employer for retirement plan purposes. 2009 tax tables Instead, the partnership is treated as the employer of each partner. 2009 tax tables Highly compensated employee. 2009 tax tables   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. 2009 tax tables Leased employee. 2009 tax tables   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. 2009 tax tables Provides services to you under an agreement between you and a leasing organization. 2009 tax tables Has performed services for you (or for you and related persons) substantially full time for at least 1 year. 2009 tax tables Performs services under your primary direction or control. 2009 tax tables Exception. 2009 tax tables   A leased employee is not treated as your employee if all the following conditions are met. 2009 tax tables Leased employees are not more than 20% of your non-highly compensated work force. 2009 tax tables The employee is covered under the leasing organization's qualified pension plan. 2009 tax tables The leasing organization's plan is a money purchase pension plan that has all the following provisions. 2009 tax tables Immediate participation. 2009 tax tables (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. 2009 tax tables ) Full and immediate vesting. 2009 tax tables A nonintegrated employer contribution rate of at least 10% of compensation for each participant. 2009 tax tables However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. 2009 tax tables Net earnings from self-employment. 2009 tax tables   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. 2009 tax tables Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. 2009 tax tables   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. 2009 tax tables   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. 2009 tax tables You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. 2009 tax tables   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). 2009 tax tables It does not include income passed through to shareholders of S corporations. 2009 tax tables Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. 2009 tax tables Distributions of other income or loss to limited partners are not net earnings from self-employment. 2009 tax tables   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. 2009 tax tables Qualified plan. 2009 tax tables   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. 2009 tax tables You can deduct contributions made to the plan for your employees. 2009 tax tables Earnings on these contributions are generally tax free until distributed at retirement. 2009 tax tables Profit-sharing, money purchase, and defined benefit plans are qualified plans. 2009 tax tables A 401(k) plan is also a qualified plan. 2009 tax tables Participant. 2009 tax tables   A participant is an eligible employee who is covered by your retirement plan. 2009 tax tables See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. 2009 tax tables Partner. 2009 tax tables   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. 2009 tax tables For retirement plans, a partner is treated as an employee of the partnership. 2009 tax tables Self-employed individual. 2009 tax tables   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. 2009 tax tables Sole proprietors and partners are self-employed. 2009 tax tables Self-employment can include part-time work. 2009 tax tables   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. 2009 tax tables See Common-law employee and Net earnings from self-employment , earlier. 2009 tax tables   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. 2009 tax tables See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. 2009 tax tables Sole proprietor. 2009 tax tables   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. 2009 tax tables For retirement plans, a sole proprietor is treated as both an employer and an employee. 2009 tax tables Prev  Up  Next   Home   More Online Publications

Topic 203 - Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts

The Department of Treasury's Bureau of Fiscal Service (BFS), which issues IRS tax refunds, has been authorized by Congress to conduct the Treasury Offset Program (TOP). Through this program, your refund or overpayment may be reduced by BFS and offset to pay:

  • Past-due child support;
  • Federal agency non-tax debts;
  • State income tax obligations; or
  • Certain unemployment compensation debts owed to a state. (Generally, these are debts for (1) compensation that was paid due to fraud, or (2) for contributions owing to a state fund that were not paid due to fraud).

You can contact the agency with which you have a debt to determine if your debt was submitted for a tax refund offset. You may call BFS' TOP call center at the number below for an agency address and phone number. If your debt was submitted for offset, BFS will take as much of your refund as is needed to pay off the debt and send it to the agency you owe. Any portion of your refund remaining after offset will be issued in a check to you or direct deposited for you.

BFS will send you a notice if an offset occurs. The notice will reflect the original refund amount, your offset amount, the agency receiving the payment, and the address and telephone number of the agency. BFS will notify the IRS of the amount taken from your refund. Contact the agency shown on the notice if you believe you do not owe the debt, or if you are disputing the amount taken from your refund. If a notice is not received, contact BFS' TOP call center at 800-304-3107 or TDD 866-297-0517. The available hours are Monday through Friday 7:30 a.m. to 5 p.m. CST. Contact the IRS only if your original refund amount shown on the BFS offset notice differs from the refund amount shown on your tax return.

If you filed a joint return and you are not responsible for the debt, but you are entitled to a portion of the refund, you may request your portion of the refund by filing Form 8379 (PDF), Injured Spouse Allocation. You may file Form 8379 with your original joint tax return ( Form 1040 (PDF), Form 1040A (PDF), or Form 1040EZ (PDF)), with your amended joint tax return ( Form 1040X (PDF)), or by itself after you are notified of an offset. If you file a Form 8379 with your joint return, write "INJURED SPOUSE" in the top left corner of the first page of the joint return. The IRS will process your Form 8379 before an offset occurs. If you file Form 8379 with your original or amended joint tax return, it may take 11 weeks for electronically filed returns or 14 weeks if you file a paper return, to process your return.

If you file Form 8379 by itself, it must show both spouses' social security numbers in the same order as they appeared on your joint income tax return. You, the "injured" spouse, must sign the form. Follow the instructions on Form 8379 carefully and be sure to attach the required forms to avoid delays. Do not attach the previously filed joint tax return to the Form 8379. Send Form 8379 to the Service Center where you filed your original return and allow at least 8 weeks for the IRS to process your Form 8379. The IRS will compute the injured spouse's share of the joint return, and if you lived in a community property state during the tax year, the IRS will divide the joint refund based upon state law. Not all debts are subject to a tax refund offset. To determine if a debt is owed (other than federal tax), and whether an offset will occur, contact BFS' TOP call center at 800-304-3107 (for TTY/TDD help, call 866-297-0517).

Page Last Reviewed or Updated: February 24, 2014

The 2009 Tax Tables

2009 tax tables Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. 2009 tax tables Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. 2009 tax tables Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. 2009 tax tables The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. 2009 tax tables Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. 2009 tax tables The Katrina covered disaster area covers the following areas in four states. 2009 tax tables Alabama. 2009 tax tables   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. 2009 tax tables Florida. 2009 tax tables   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. 2009 tax tables Louisiana. 2009 tax tables   All parishes. 2009 tax tables Mississippi. 2009 tax tables   All counties. 2009 tax tables Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. 2009 tax tables The GO Zone covers the following areas in three states. 2009 tax tables Alabama. 2009 tax tables   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. 2009 tax tables Louisiana. 2009 tax tables   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. 2009 tax tables Bernard, St. 2009 tax tables Charles, St. 2009 tax tables Helena, St. 2009 tax tables James, St. 2009 tax tables John the Baptist, St. 2009 tax tables Martin, St. 2009 tax tables Mary, St. 2009 tax tables Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. 2009 tax tables Mississippi. 2009 tax tables   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. 2009 tax tables Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. 2009 tax tables This area covers the entire states of Louisiana and Texas. 2009 tax tables Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. 2009 tax tables The Rita GO Zone covers the following areas in two states. 2009 tax tables Louisiana. 2009 tax tables   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. 2009 tax tables Landry, St. 2009 tax tables Martin, St. 2009 tax tables Mary, St. 2009 tax tables Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. 2009 tax tables Texas. 2009 tax tables   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. 2009 tax tables Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. 2009 tax tables The Hurricane Wilma disaster area covers the entire state of Florida. 2009 tax tables Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. 2009 tax tables The Wilma covered disaster area covers the following counties. 2009 tax tables Florida. 2009 tax tables   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. 2009 tax tables Lucie, and Sarasota. 2009 tax tables Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. 2009 tax tables The Wilma GO Zone covers the following counties. 2009 tax tables Florida. 2009 tax tables   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. 2009 tax tables Lucie. 2009 tax tables Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. 2009 tax tables The extension applies to deadlines (either an original or extended due date) that occur during the following periods. 2009 tax tables After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. 2009 tax tables After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. 2009 tax tables After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. 2009 tax tables Affected taxpayer. 2009 tax tables   The following taxpayers are eligible for the extension. 2009 tax tables Any individual whose main home is located in a covered disaster area. 2009 tax tables Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. 2009 tax tables Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. 2009 tax tables The main home or principal place of business does not have to be located in the covered area. 2009 tax tables Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. 2009 tax tables Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. 2009 tax tables Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. 2009 tax tables However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. 2009 tax tables The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. 2009 tax tables   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. 2009 tax tables Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. 2009 tax tables Acts extended. 2009 tax tables   Deadlines for performing the following acts are extended. 2009 tax tables Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. 2009 tax tables Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. 2009 tax tables This includes making estimated tax payments. 2009 tax tables Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. 2009 tax tables Filing certain petitions with the Tax Court. 2009 tax tables Filing a claim for credit or refund of any tax. 2009 tax tables Bringing suit upon a claim for credit or refund. 2009 tax tables Certain other acts described in Revenue Procedure 2005-27. 2009 tax tables You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. 2009 tax tables irs. 2009 tax tables gov/pub/irs-irbs/irb05-20. 2009 tax tables pdf. 2009 tax tables Forgiveness of interest and penalties. 2009 tax tables   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. 2009 tax tables Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. 2009 tax tables   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. 2009 tax tables A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. 2009 tax tables   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. 2009 tax tables You can carry over any contributions you are not able to deduct for 2005 because of this limit. 2009 tax tables In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. 2009 tax tables Exception. 2009 tax tables   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. 2009 tax tables Corporations. 2009 tax tables   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. 2009 tax tables 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. 2009 tax tables Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. 2009 tax tables Partners and shareholders. 2009 tax tables   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. 2009 tax tables More information. 2009 tax tables   For more information, see Publication 526 or Publication 542, Corporations. 2009 tax tables Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. 2009 tax tables Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. 2009 tax tables 29 cents per mile for the period August 25 through August 31, 2005. 2009 tax tables 34 cents per mile for the period September 1 through December 31, 2005. 2009 tax tables 32 cents per mile for the period January 1 through December 31, 2006. 2009 tax tables Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. 2009 tax tables You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. 2009 tax tables You must keep records of miles driven, time, place (or use), and purpose of the mileage. 2009 tax tables The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. 2009 tax tables 40. 2009 tax tables 5 cents per mile for the period August 25 through August 31, 2005. 2009 tax tables 48. 2009 tax tables 5 cents per mile for the period September 1 through December 31, 2005. 2009 tax tables 44. 2009 tax tables 5 cents per mile for the period January 1 through December 31, 2006. 2009 tax tables Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. 2009 tax tables “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. 2009 tax tables The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. 2009 tax tables The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. 2009 tax tables For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). 2009 tax tables For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). 2009 tax tables Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. 2009 tax tables . 2009 tax tables The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. 2009 tax tables The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. 2009 tax tables Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. 2009 tax tables For more information, see Publication 547. 2009 tax tables Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. 2009 tax tables   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. 2009 tax tables Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. 2009 tax tables Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. 2009 tax tables Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. 2009 tax tables Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. 2009 tax tables Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. 2009 tax tables   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. 2009 tax tables However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. 2009 tax tables Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. 2009 tax tables If you make this election, use the following additional instructions to complete your forms. 2009 tax tables   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. 2009 tax tables They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. 2009 tax tables   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. 2009 tax tables The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. 2009 tax tables The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. 2009 tax tables If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. 2009 tax tables If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. 2009 tax tables , Time limit for making election. 2009 tax tables   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. 2009 tax tables The due date (without extensions) for filing your 2005 income tax return. 2009 tax tables The due date (with extensions) for filing your 2004 income tax return. 2009 tax tables Example. 2009 tax tables If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. 2009 tax tables 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 tax tables 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 tax tables However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. 2009 tax tables For more information, see the Instructions for Form 4684. 2009 tax tables Net Operating Losses Qualified GO Zone loss. 2009 tax tables   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 2009 tax tables However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. 2009 tax tables In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 2009 tax tables   A qualified GO Zone loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. 2009 tax tables Qualified GO Zone casualty loss. 2009 tax tables   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. 2009 tax tables For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. 2009 tax tables Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. 2009 tax tables 5-year NOL carryback of certain timber losses. 2009 tax tables   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. 2009 tax tables You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. 2009 tax tables August 27, 2005, if any portion of the property is located in the GO Zone. 2009 tax tables September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). 2009 tax tables October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). 2009 tax tables   These rules will not apply after 2006. 2009 tax tables   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. 2009 tax tables More information. 2009 tax tables   For more information on NOLs, see Publication 536 or Publication 542, Corporations. 2009 tax tables IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of Hurricane Katrina, Rita, or Wilma. 2009 tax tables Definitions Qualified hurricane distribution. 2009 tax tables   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. 2009 tax tables The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. 2009 tax tables Your main home was located in a hurricane disaster area listed below on the date shown for that area. 2009 tax tables August 28, 2005, for the Hurricane Katrina disaster area. 2009 tax tables September 23, 2005, for the Hurricane Rita disaster area. 2009 tax tables October 23, 2005, for the Hurricane Wilma disaster area. 2009 tax tables You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. 2009 tax tables 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 tax tables   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. 2009 tax tables Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. 2009 tax tables   The total of your qualified hurricane distributions from all plans is limited to $100,000. 2009 tax tables 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 tax tables   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. 2009 tax tables Eligible retirement plan. 2009 tax tables   An eligible retirement plan can be any of the following. 2009 tax tables A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 2009 tax tables A qualified annuity plan. 2009 tax tables A tax-sheltered annuity contract. 2009 tax tables A governmental section 457 deferred compensation plan. 2009 tax tables A traditional, SEP, SIMPLE, or Roth IRA. 2009 tax tables Main home. 2009 tax tables   Generally, your main home is the home where you live most of the time. 2009 tax tables A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 2009 tax tables Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. 2009 tax tables However, if you elect, you can include the entire distribution in your income in the year it was received. 2009 tax tables Qualified hurricane distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). 2009 tax tables However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. 2009 tax tables For more information, see Form 8915. 2009 tax tables Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 2009 tax tables Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. 2009 tax tables However, see Exceptions below for qualified hurricane distributions you cannot repay. 2009 tax tables You have three years from the day after the date you received the distribution to make a repayment. 2009 tax tables Amounts that are repaid are treated as a qualified rollover and are not included in income. 2009 tax tables Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 2009 tax tables See Form 8915 for more information on how to report repayments. 2009 tax tables Exceptions. 2009 tax tables   You cannot repay the following types of distributions. 2009 tax tables Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). 2009 tax tables Required minimum distributions. 2009 tax tables 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 tax tables Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). 2009 tax tables For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 2009 tax tables To be a qualified distribution, the distribution must meet all of the following requirements. 2009 tax tables 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 tax tables The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. 2009 tax tables The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. 2009 tax tables Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. 2009 tax tables Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 2009 tax tables A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 2009 tax tables You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. 2009 tax tables Loans From Qualified Plans The following benefits are available to qualified individuals. 2009 tax tables Increases to the limits for distributions treated as loans from employer plans. 2009 tax tables A 1-year suspension for payments due on plan loans. 2009 tax tables Qualified individual. 2009 tax tables   You are a qualified individual if any of the following apply. 2009 tax tables Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. 2009 tax tables Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. 2009 tax tables Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. 2009 tax tables 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 tax tables Limits on plan loans. 2009 tax tables   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 2009 tax tables In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 2009 tax tables The higher limits apply only to loans received during the following period. 2009 tax tables If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. 2009 tax tables If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. 2009 tax tables If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. 2009 tax tables One-year suspension of loan payments. 2009 tax tables   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. 2009 tax tables To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. 2009 tax tables September 23, 2005, if your main home was located in the Hurricane Rita disaster area. 2009 tax tables October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. 2009 tax tables If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. 2009 tax tables Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. 2009 tax tables Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. 2009 tax tables Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. 2009 tax tables Your main home on September 23, 2005, was in the Rita GO Zone. 2009 tax tables Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. 2009 tax tables Your main home on October 23, 2005, was in the Wilma GO Zone. 2009 tax tables Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. 2009 tax tables Earned income. 2009 tax tables    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. 2009 tax tables 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. 2009 tax tables Joint returns. 2009 tax tables   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. 2009 tax tables If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. 2009 tax tables Making the election. 2009 tax tables   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. 2009 tax tables However, you can make the election for the additional child tax credit even if you do not take the EIC. 2009 tax tables   Electing to use your 2004 earned income may increase or decrease your EIC. 2009 tax tables Take the following steps to decide whether to make the election. 2009 tax tables Figure your 2005 EIC using your 2004 earned income. 2009 tax tables Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. 2009 tax tables Add the results of (1) and (2). 2009 tax tables Figure your 2005 EIC using your 2005 earned income. 2009 tax tables Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. 2009 tax tables Add the results of (4) and (5). 2009 tax tables Compare the results of (3) and (6). 2009 tax tables If (3) is larger than (6), it is to your benefit to make the election. 2009 tax tables If (3) is equal to or smaller than (6), making the election will not help you. 2009 tax tables   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. 2009 tax tables   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. 2009 tax tables   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. 2009 tax tables When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). 2009 tax tables Getting your 2004 tax return information. 2009 tax tables   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. 2009 tax tables You can also get this information by visiting the IRS website at www. 2009 tax tables irs. 2009 tax tables gov. 2009 tax tables   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. 2009 tax tables See Request for Copy or Transcript of Tax Return on page 16. 2009 tax tables Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. 2009 tax tables The additional exemption amount is claimed on new Form 8914. 2009 tax tables The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. 2009 tax tables The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). 2009 tax tables The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. 2009 tax tables 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. 2009 tax tables If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. 2009 tax tables 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). 2009 tax tables To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. 2009 tax tables If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. 2009 tax tables You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. 2009 tax tables You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. 2009 tax tables Food, clothing, or personal items consumed or used by the displaced individual. 2009 tax tables Reimbursement for the cost of any long distance telephone calls made by the displaced individual. 2009 tax tables Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. 2009 tax tables 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. 2009 tax tables 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. 2009 tax tables For more information, see Form 8914. 2009 tax tables Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. 2009 tax tables The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. 2009 tax tables The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. 2009 tax tables The definition of qualified education expenses for a GOZ student also has been expanded. 2009 tax tables In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a GOZ student include the following. 2009 tax tables Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 2009 tax tables For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. 2009 tax tables 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. 2009 tax tables 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. 2009 tax tables The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 2009 tax tables You will need to contact the eligible educational institution for qualified room and board costs. 2009 tax tables For more information, see Form 8863. 2009 tax tables Recapture of Federal Mortgage Subsidy Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. 2009 tax tables 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. 2009 tax tables This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. 2009 tax tables Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. 2009 tax tables If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. 2009 tax tables 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 tax tables This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. 2009 tax tables You may also have to reduce certain tax attributes by the amount excluded. 2009 tax tables For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). 2009 tax tables Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. 2009 tax tables However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. 2009 tax tables The IRS has exercised this authority as follows. 2009 tax tables In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of Hurricane Katrina, Rita, or Wilma. 2009 tax tables In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of Hurricane Katrina, Rita, or Wilma. 2009 tax tables You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. 2009 tax tables You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. 2009 tax tables You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. 2009 tax tables Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. 2009 tax tables The allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). 2009 tax tables The special allowance applies only for the first year the property is placed in service. 2009 tax tables The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). 2009 tax tables There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 2009 tax tables You can elect not to deduct the special GO Zone depreciation allowance for qualified property. 2009 tax tables If you make this election for any property, it applies to all property in the same class placed in service during the year. 2009 tax tables Qualified GO Zone property. 2009 tax tables   Property that qualifies for the special GO Zone depreciation allowance includes the following. 2009 tax tables Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. 2009 tax tables Water utility property. 2009 tax tables 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 tax tables (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 2009 tax tables ) Qualified leasehold improvement property. 2009 tax tables Nonresidential real property and residential rental property. 2009 tax tables   For more information on this property, see Publication 946. 2009 tax tables Other tests to be met. 2009 tax tables   To be qualified GO Zone property, the property must also meet all of the following tests. 2009 tax tables You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. 2009 tax tables The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). 2009 tax tables Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. 2009 tax tables The original use of the property in the GO Zone must begin with you after August 27, 2005. 2009 tax tables Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. 2009 tax tables Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. 2009 tax tables Excepted property. 2009 tax tables   Qualified GO Zone property does not include any of the following. 2009 tax tables Property required to be depreciated using the Alternative Depreciation System (ADS). 2009 tax tables Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. 2009 tax tables Property for which you are claiming a commercial revitalization deduction. 2009 tax tables Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. 2009 tax tables Any gambling or animal racing property (as defined below). 2009 tax tables Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. 2009 tax tables   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. 2009 tax tables Recapture of special allowance. 2009 tax tables   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. 2009 tax tables Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. 2009 tax tables Increased dollar limit. 2009 tax tables   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). 2009 tax tables   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. 2009 tax tables Qualified section 179 GO Zone property. 2009 tax tables   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). 2009 tax tables Section 179 property does not include nonresidential real property or residential rental property. 2009 tax tables 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 tax tables Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. 2009 tax tables Hurricane Katrina employee. 2009 tax tables   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. 2009 tax tables Qualified wages. 2009 tax tables   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. 2009 tax tables However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. 2009 tax tables   For more information, see Form 5884. 2009 tax tables Certification requirements. 2009 tax tables   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. 2009 tax tables An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. 2009 tax tables The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. 2009 tax tables Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. 2009 tax tables Instead, the employer should keep these Forms 8850 with the employer's other records. 2009 tax tables For more information, see Form 8850 and its instructions. 2009 tax tables Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. 2009 tax tables The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 2009 tax tables Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 2009 tax tables Use Form 5884-A to claim the credit. 2009 tax tables See the following rules and definitions for each hurricane. 2009 tax tables Employers affected by Hurricane Katrina. 2009 tax tables   The following definitions apply to employers affected by Hurricane Katrina. 2009 tax tables Eligible employer. 2009 tax tables   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. 2009 tax tables Eligible employee. 2009 tax tables   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. 2009 tax tables An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. 2009 tax tables Employers affected by Hurricane Rita. 2009 tax tables   The following definitions apply to employers affected by Hurricane Rita. 2009 tax tables Eligible employer. 2009 tax tables   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. 2009 tax tables Eligible employee. 2009 tax tables   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. 2009 tax tables An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. 2009 tax tables Employers affected by Hurricane Wilma. 2009 tax tables   The following definitions apply to employers affected by Hurricane Wilma. 2009 tax tables Eligible employer. 2009 tax tables   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. 2009 tax tables Eligible employee. 2009 tax tables   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. 2009 tax tables An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. 2009 tax tables Qualified wages. 2009 tax tables   Qualified wages are wages you paid or incurred before January 1, 2006, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable hurricane, and ending on the date your trade or business resumed significant operations at that place. 2009 tax tables In addition, the wages must have been paid or incurred after the following date. 2009 tax tables August 28, 2005, for Hurricane Katrina. 2009 tax tables September 23, 2005, for Hurricane Rita. 2009 tax tables October 23, 2005, for Hurricane Wilma. 2009 tax tables    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 tax tables    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 2009 tax tables Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 2009 tax tables Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 2009 tax tables   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 tax tables For a special rule that applies to railroad employees, see section 51(h)(1)(B). 2009 tax tables   Qualified wages do not include the following. 2009 tax tables Wages paid to your dependent or a related individual. 2009 tax tables See section 51(i)(1). 2009 tax tables 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 tax tables Wages for services of replacement workers during a strike or lockout. 2009 tax tables   For more information, see Form 5884-A. 2009 tax tables Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. 2009 tax tables The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from January 1, 2006, through July 1, 2006. 2009 tax tables 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). 2009 tax tables Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 2009 tax tables The employer must use Form 5884-A to claim the credit. 2009 tax tables A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. 2009 tax tables The employee cannot be your dependent or a related individual. 2009 tax tables See section 51(i)(1). 2009 tax tables For more information, see Form 5884-A. 2009 tax tables Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. 2009 tax tables The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). 2009 tax tables However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. 2009 tax tables August 27, 2005, if any portion of the property is located in the GO Zone. 2009 tax tables September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). 2009 tax tables October 22, 2005, if any portion of the property is located in the Wilma GO Zone. 2009 tax tables The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. 2009 tax tables The increase in the limit applies only to costs paid or incurred before 2008. 2009 tax tables However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. 2009 tax tables For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. 2009 tax tables Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 2009 tax tables Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. 2009 tax tables Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. 2009 tax tables For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. 2009 tax tables For certified historic structures, the credit percentage is increased from 20% to 26%. 2009 tax tables For more information, see Form 3468, Investment Credit. 2009 tax tables Request for Copy or Transcript of Tax Return Request for copy of tax return. 2009 tax tables   You can use Form 4506 to order a copy of your tax return. 2009 tax tables Generally, there is a $39. 2009 tax tables 00 fee for requesting each copy of a tax return. 2009 tax tables If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Hurricane Katrina”) is written in red across the top of the form when filed. 2009 tax tables Request for transcript of tax return. 2009 tax tables   You can use Form 4506-T to order a free transcript of your tax return. 2009 tax tables A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 2009 tax tables You can also call 1-800-829-1040 to order a transcript. 2009 tax tables How To Get Tax Help Special IRS assistance. 2009 tax tables   The IRS is providing special help for those affected by Hurricane Katrina, Rita, or Wilma, as well as survivors and personal representatives of the victims. 2009 tax tables We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by Hurricane Katrina, Rita, or Wilma, or who have other tax issues related to the hurricanes. 2009 tax tables Call 1-866-562-5227 Monday through Friday In English-7 a. 2009 tax tables m. 2009 tax tables to 10 p. 2009 tax tables m. 2009 tax tables local time In Spanish-8 a. 2009 tax tables m. 2009 tax tables to 9:30 p. 2009 tax tables m. 2009 tax tables local time   The IRS website at www. 2009 tax tables irs. 2009 tax tables gov has notices and other tax relief information. 2009 tax tables Check it periodically for any new guidance. 2009 tax tables Other help from the IRS. 2009 tax tables   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. 2009 tax tables By selecting the method that is best for you, you will have quick and easy access to tax help. 2009 tax tables Contacting your Taxpayer Advocate. 2009 tax tables   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 2009 tax tables   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 2009 tax tables While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 2009 tax tables   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778. 2009 tax tables Call, write, or fax the Taxpayer Advocate office in your area. 2009 tax tables Call 1-800-829-4059 if you are a TTY/TDD user. 2009 tax tables Visit www. 2009 tax tables irs. 2009 tax tables gov/advocate. 2009 tax tables   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). 2009 tax tables Free tax services. 2009 tax tables   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2009 tax tables It contains a list of free tax publications and an index of tax topics. 2009 tax tables It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 2009 tax tables Internet. 2009 tax tables You can access the IRS website 24 hours a day, 7 days a week, at www. 2009 tax tables irs. 2009 tax tables gov to: E-file your return. 2009 tax tables Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2009 tax tables Check the status of your refund. 2009 tax tables Click on Where's My Refund. 2009 tax tables Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2009 tax tables 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 tax tables Download forms, instructions, and publications. 2009 tax tables Order IRS products online. 2009 tax tables Research your tax questions online. 2009 tax tables Search publications online by topic or keyword. 2009 tax tables View Internal Revenue Bulletins (IRBs) published in the last few years. 2009 tax tables Figure your withholdin