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2010 Electronic Tax Filing

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2010 Electronic Tax Filing

2010 electronic tax filing Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. 2010 electronic tax filing Proc. 2010 electronic tax filing 2012-23 Table of Contents SECTION 1. 2010 electronic tax filing PURPOSE SECTION 2. 2010 electronic tax filing BACKGROUND SECTION 3. 2010 electronic tax filing SCOPE SECTION 4. 2010 electronic tax filing APPLICATION. 2010 electronic tax filing 01 Limitations on Depreciation Deductions for Certain Automobiles. 2010 electronic tax filing . 2010 electronic tax filing 02 Inclusions in Income of Lessees of Passenger Automobiles. 2010 electronic tax filing SECTION 5. 2010 electronic tax filing EFFECTIVE DATE SECTION 6. 2010 electronic tax filing DRAFTING INFORMATION SECTION 1. 2010 electronic tax filing PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. 2010 electronic tax filing The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. 2010 electronic tax filing SECTION 2. 2010 electronic tax filing BACKGROUND . 2010 electronic tax filing 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. 2010 electronic tax filing For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. 2010 electronic tax filing The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. 2010 electronic tax filing This change reflects the higher rate of price inflation for trucks and vans since 1988. 2010 electronic tax filing . 2010 electronic tax filing 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. 2010 electronic tax filing L. 2010 electronic tax filing No. 2010 electronic tax filing 111-312, 124 Stat. 2010 electronic tax filing 3296 (Dec. 2010 electronic tax filing 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. 2010 electronic tax filing Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. 2010 electronic tax filing . 2010 electronic tax filing 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). 2010 electronic tax filing Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. 2010 electronic tax filing Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). 2010 electronic tax filing Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. 2010 electronic tax filing This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. 2010 electronic tax filing . 2010 electronic tax filing 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. 2010 electronic tax filing The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. 2010 electronic tax filing Under § 1. 2010 electronic tax filing 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. 2010 electronic tax filing One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. 2010 electronic tax filing Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. 2010 electronic tax filing SECTION 3. 2010 electronic tax filing SCOPE . 2010 electronic tax filing 01 The limitations on depreciation deductions in section 4. 2010 electronic tax filing 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. 2010 electronic tax filing . 2010 electronic tax filing 02 The tables in section 4. 2010 electronic tax filing 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. 2010 electronic tax filing Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. 2010 electronic tax filing See Rev. 2010 electronic tax filing Proc. 2010 electronic tax filing 2007-30, 2007-1 C. 2010 electronic tax filing B. 2010 electronic tax filing 1104, for passenger automobiles first leased during calendar year 2007; Rev. 2010 electronic tax filing Proc. 2010 electronic tax filing 2008-22, 2008-1 C. 2010 electronic tax filing B. 2010 electronic tax filing 658, for passenger automobiles first leased during calendar year 2008; Rev. 2010 electronic tax filing Proc. 2010 electronic tax filing 2009-24, 2009-17 I. 2010 electronic tax filing R. 2010 electronic tax filing B. 2010 electronic tax filing 885, for passenger automobiles first leased during calendar year 2009; Rev. 2010 electronic tax filing Proc. 2010 electronic tax filing 2010-18, 2010-9 I. 2010 electronic tax filing R. 2010 electronic tax filing B. 2010 electronic tax filing 427, as amplified and modified by section 4. 2010 electronic tax filing 03 of Rev. 2010 electronic tax filing Proc. 2010 electronic tax filing 2011-21, 2011-12 I. 2010 electronic tax filing R. 2010 electronic tax filing B. 2010 electronic tax filing 560, for passenger automobiles first leased during calendar year 2010; and Rev. 2010 electronic tax filing Proc. 2010 electronic tax filing 2011-21, for passenger automobiles first leased during calendar year 2011. 2010 electronic tax filing SECTION 4. 2010 electronic tax filing APPLICATION . 2010 electronic tax filing 01 Limitations on Depreciation Deductions for Certain Automobiles. 2010 electronic tax filing (1) Amount of the inflation adjustment. 2010 electronic tax filing (a) Passenger automobiles (other than trucks or vans). 2010 electronic tax filing Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. 2010 electronic tax filing Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. 2010 electronic tax filing The new car component of the CPI was 115. 2010 electronic tax filing 2 for October 1987 and 143. 2010 electronic tax filing 419 for October 2011. 2010 electronic tax filing The October 2011 index exceeded the October 1987 index by 28. 2010 electronic tax filing 219. 2010 electronic tax filing Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. 2010 electronic tax filing 5 percent (28. 2010 electronic tax filing 219/115. 2010 electronic tax filing 2 x 100%). 2010 electronic tax filing The dollar limitations in § 280F(a) are multiplied by a factor of 0. 2010 electronic tax filing 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. 2010 electronic tax filing This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. 2010 electronic tax filing (b) Trucks and vans. 2010 electronic tax filing To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. 2010 electronic tax filing The new truck component of the CPI was 112. 2010 electronic tax filing 4 for October 1987 and 146. 2010 electronic tax filing 607 for October 2011. 2010 electronic tax filing The October 2011 index exceeded the October 1987 index by 34. 2010 electronic tax filing 207. 2010 electronic tax filing Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. 2010 electronic tax filing 43 percent (34. 2010 electronic tax filing 207/112. 2010 electronic tax filing 4 x 100%). 2010 electronic tax filing The dollar limitations in § 280F(a) are multiplied by a factor of 0. 2010 electronic tax filing 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. 2010 electronic tax filing This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. 2010 electronic tax filing (2) Amount of the limitation. 2010 electronic tax filing Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. 2010 electronic tax filing Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. 2010 electronic tax filing Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. 2010 electronic tax filing REV. 2010 electronic tax filing PROC. 2010 electronic tax filing 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 2010 electronic tax filing PROC. 2010 electronic tax filing 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. 2010 electronic tax filing PROC. 2010 electronic tax filing 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 2010 electronic tax filing PROC. 2010 electronic tax filing 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . 2010 electronic tax filing 02 Inclusions in Income of Lessees of Passenger Automobiles. 2010 electronic tax filing A taxpayer must follow the procedures in § 1. 2010 electronic tax filing 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. 2010 electronic tax filing In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. 2010 electronic tax filing REV. 2010 electronic tax filing PROC. 2010 electronic tax filing 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. 2010 electronic tax filing PROC. 2010 electronic tax filing 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. 2010 electronic tax filing EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. 2010 electronic tax filing SECTION 6. 2010 electronic tax filing DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. 2010 electronic tax filing Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). 2010 electronic tax filing For further information regarding this revenue procedure, contact Mr. 2010 electronic tax filing Harvey at (202) 622-4930 (not a toll-free call). 2010 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The 2010 Electronic Tax Filing

2010 electronic tax filing Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. 2010 electronic tax filing Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. 2010 electronic tax filing Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. 2010 electronic tax filing Any forgiven tax liability owed to the IRS will not have to be paid. 2010 electronic tax filing Any forgiven tax liability that has already been paid will be refunded. 2010 electronic tax filing (See Refund of Taxes Paid, later. 2010 electronic tax filing ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. 2010 electronic tax filing Then read Amount of Tax Forgiven. 2010 electronic tax filing Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. 2010 electronic tax filing Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. 2010 electronic tax filing See Minimum Amount of Relief later under Amount of Tax Forgiven. 2010 electronic tax filing Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. 2010 electronic tax filing Oklahoma City attack. 2010 electronic tax filing   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. 2010 electronic tax filing Example 1. 2010 electronic tax filing A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. 2010 electronic tax filing His income tax is forgiven for 1994 and 1995. 2010 electronic tax filing Example 2. 2010 electronic tax filing A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. 2010 electronic tax filing She subsequently died of her wounds in 1996. 2010 electronic tax filing Her income tax is forgiven for 1994, 1995, and 1996. 2010 electronic tax filing September 11 attacks and anthrax attacks. 2010 electronic tax filing   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. 2010 electronic tax filing Example 1. 2010 electronic tax filing A Pentagon employee died in the September 11 attack. 2010 electronic tax filing Her income tax is forgiven for 2000 and 2001. 2010 electronic tax filing Example 2. 2010 electronic tax filing A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. 2010 electronic tax filing His income tax liability is forgiven for 2000, 2001, and 2002. 2010 electronic tax filing Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. 2010 electronic tax filing On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. 2010 electronic tax filing To figure the tax to be forgiven, use the following worksheets. 2010 electronic tax filing Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). 2010 electronic tax filing Use Worksheet B for any eligible year the decedent filed a joint return. 2010 electronic tax filing See the illustrated Worksheet B near the end of this publication. 2010 electronic tax filing Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. 2010 electronic tax filing Instead, complete Worksheet C and file a return for the decedent's last tax year. 2010 electronic tax filing See Minimum Amount of Relief, later. 2010 electronic tax filing If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. 2010 electronic tax filing In English–7 a. 2010 electronic tax filing m. 2010 electronic tax filing to 10 p. 2010 electronic tax filing m. 2010 electronic tax filing local time. 2010 electronic tax filing In Spanish–8 a. 2010 electronic tax filing m. 2010 electronic tax filing to 9:30 p. 2010 electronic tax filing m. 2010 electronic tax filing local time. 2010 electronic tax filing Both spouses died. 2010 electronic tax filing   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. 2010 electronic tax filing Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). 2010 electronic tax filing If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. 2010 electronic tax filing However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. 2010 electronic tax filing The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. 2010 electronic tax filing Residents of community property states. 2010 electronic tax filing   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. 2010 electronic tax filing Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. 2010 electronic tax filing Worksheet B. 2010 electronic tax filing Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 2010 electronic tax filing 1       2 Enter the decedent's taxable income. 2010 electronic tax filing Figure taxable income as if a separate return had been filed. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 2       3 Enter the decedent's total tax. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 4       5 Subtract line 4 from line 3. 2010 electronic tax filing 5       6 Enter the surviving spouse's taxable income. 2010 electronic tax filing Figure taxable income as if a separate return had been filed. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 6       7 Enter the surviving spouse's total tax. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2010 electronic tax filing 8       9 Subtract line 8 from line 7. 2010 electronic tax filing 9       10 Add lines 5 and 9. 2010 electronic tax filing 10       11 Enter the total tax from the joint return. 2010 electronic tax filing See Table 1 on page 5 for the line number for years before 2002. 2010 electronic tax filing 11       12 Add lines 4 and 8. 2010 electronic tax filing 12       13 Subtract line 12 from line 11. 2010 electronic tax filing 13       14 Divide line 5 by line 10. 2010 electronic tax filing Enter the result as a decimal. 2010 electronic tax filing 14       15 Tax to be forgiven. 2010 electronic tax filing Multiply line 13 by line 14 and enter the result. 2010 electronic tax filing 15       Note. 2010 electronic tax filing If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 2010 electronic tax filing Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2010 electronic tax filing If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 2010 electronic tax filing The IRS will determine the amount to be refunded. 2010 electronic tax filing Worksheet B. 2010 electronic tax filing Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 2010 electronic tax filing 1       2 Enter the decedent's taxable income. 2010 electronic tax filing Figure taxable income as if a separate return had been filed. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 2       3 Enter the decedent's total tax. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 4       5 Subtract line 4 from line 3. 2010 electronic tax filing 5       6 Enter the surviving spouse's taxable income. 2010 electronic tax filing Figure taxable income as if a separate return had been filed. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 6       7 Enter the surviving spouse's total tax. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2010 electronic tax filing 8       9 Subtract line 8 from line 7. 2010 electronic tax filing 9       10 Add lines 5 and 9. 2010 electronic tax filing 10       11 Enter the total tax from the joint return. 2010 electronic tax filing See Table 1 on page 5 for the line number for years before 2002. 2010 electronic tax filing 11       12 Add lines 4 and 8. 2010 electronic tax filing 12       13 Subtract line 12 from line 11. 2010 electronic tax filing 13       14 Divide line 5 by line 10. 2010 electronic tax filing Enter the result as a decimal. 2010 electronic tax filing 14       15 Tax to be forgiven. 2010 electronic tax filing Multiply line 13 by line 14 and enter the result. 2010 electronic tax filing 15       Note. 2010 electronic tax filing If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 2010 electronic tax filing Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2010 electronic tax filing If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 2010 electronic tax filing The IRS will determine the amount to be refunded. 2010 electronic tax filing Instructions for Worksheet B Table 1. 2010 electronic tax filing Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 2010 electronic tax filing * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. 2010 electronic tax filing ** File Form 4506 to get a transcript of the decedent's account. 2010 electronic tax filing Table 1. 2010 electronic tax filing Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 2010 electronic tax filing * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. 2010 electronic tax filing ** File Form 4506 to get a transcript of the decedent's account. 2010 electronic tax filing Lines 2 and 6. 2010 electronic tax filing   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. 2010 electronic tax filing   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. 2010 electronic tax filing Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. 2010 electronic tax filing Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. 2010 electronic tax filing   Allocate business deductions to the owner of the business. 2010 electronic tax filing Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. 2010 electronic tax filing Lines 3 and 7. 2010 electronic tax filing   Figure the total tax as if a separate return had been filed. 2010 electronic tax filing The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. 2010 electronic tax filing When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. 2010 electronic tax filing   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. 2010 electronic tax filing If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. 2010 electronic tax filing Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. 2010 electronic tax filing Line 4. 2010 electronic tax filing   Enter the total, if any, of the following taxes. 2010 electronic tax filing Self-employment tax. 2010 electronic tax filing Social security and Medicare tax on tip income not reported to employer. 2010 electronic tax filing Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2010 electronic tax filing Tax on excess accumulation in qualified retirement plans. 2010 electronic tax filing Household employment taxes. 2010 electronic tax filing Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2010 electronic tax filing Tax on golden parachute payments. 2010 electronic tax filing Minimum Amount of Relief The minimum amount of relief is $10,000. 2010 electronic tax filing If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. 2010 electronic tax filing The IRS will refund the difference as explained under Refund of Taxes Paid. 2010 electronic tax filing Use Worksheet C to figure the additional tax payment. 2010 electronic tax filing But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. 2010 electronic tax filing Example 1. 2010 electronic tax filing An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. 2010 electronic tax filing The $6,400 is eligible for forgiveness. 2010 electronic tax filing The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. 2010 electronic tax filing Example 2. 2010 electronic tax filing A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. 2010 electronic tax filing The IRS will treat $10,000 as a tax payment for 2001. 2010 electronic tax filing Income received after date of death. 2010 electronic tax filing   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. 2010 electronic tax filing Examples are the final paycheck or dividends on stock owned by the decedent. 2010 electronic tax filing However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). 2010 electronic tax filing Nonqualifying income. 2010 electronic tax filing   The following income is not exempt from tax. 2010 electronic tax filing The tax on it is not eligible for forgiveness. 2010 electronic tax filing Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. 2010 electronic tax filing Amounts that would not have been payable but for an action taken after September 11, 2001. 2010 electronic tax filing The following are examples of nonqualifying income. 2010 electronic tax filing Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. 2010 electronic tax filing Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. 2010 electronic tax filing Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. 2010 electronic tax filing Interest on savings bonds cashed by the beneficiary of the decedent. 2010 electronic tax filing If you are responsible for the estate of a decedent, see Publication 559. 2010 electronic tax filing Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. 2010 electronic tax filing Instructions for lines 2–9 of Worksheet C. 2010 electronic tax filing   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. 2010 electronic tax filing To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. 2010 electronic tax filing Or, if special requirements are met, you can use the alternative computation instead. 2010 electronic tax filing See Alternative computation, later. 2010 electronic tax filing   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. 2010 electronic tax filing Use Form 1041 to figure what the taxable income would be without including the exempt income. 2010 electronic tax filing Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). 2010 electronic tax filing Alternative computation. 2010 electronic tax filing   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. 2010 electronic tax filing You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. 2010 electronic tax filing The estate claimed an income distribution deduction on line 18 (Form 1041). 2010 electronic tax filing Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. 2010 electronic tax filing If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. 2010 electronic tax filing If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. 2010 electronic tax filing Complete the rest of Worksheet C to determine the additional payment allowed. 2010 electronic tax filing Worksheet C. 2010 electronic tax filing Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2010 electronic tax filing Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2010 electronic tax filing 1 Minimum relief amount. 2010 electronic tax filing Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2010 electronic tax filing 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2010 electronic tax filing 3       4 Add lines 2 and 3. 2010 electronic tax filing 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2010 electronic tax filing (See Income received after date of death on page 5. 2010 electronic tax filing ) 5       6 Add lines 4 and 5. 2010 electronic tax filing 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2010 electronic tax filing 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2010 electronic tax filing 8       9 Tax on exempt income. 2010 electronic tax filing Subtract line 8 from line 7. 2010 electronic tax filing 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2010 electronic tax filing If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2010 electronic tax filing 10       11 Add lines 9 and 10. 2010 electronic tax filing 11   12 Additional payment allowed. 2010 electronic tax filing If line 11 is $10,000 or more, enter -0- and stop here. 2010 electronic tax filing No additional amount is allowed as a tax payment. 2010 electronic tax filing Otherwise, subtract line 11 from line 1 and enter the result. 2010 electronic tax filing 12   Note. 2010 electronic tax filing The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2010 electronic tax filing Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 2010 electronic tax filing If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2010 electronic tax filing Write "Sec. 2010 electronic tax filing 692(d)(2) Payment" and the amount to the right of the entry space. 2010 electronic tax filing Also indicate whether a Form 1041 is being filed for the decedent's estate. 2010 electronic tax filing If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2010 electronic tax filing Write “Sec. 2010 electronic tax filing 692(d)(2) Payment” on the dotted line to the left of the entry space. 2010 electronic tax filing Worksheet C. 2010 electronic tax filing Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2010 electronic tax filing Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2010 electronic tax filing 1 Minimum relief amount. 2010 electronic tax filing Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2010 electronic tax filing 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2010 electronic tax filing 3       4 Add lines 2 and 3. 2010 electronic tax filing 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2010 electronic tax filing (See Income received after date of death on page 5. 2010 electronic tax filing ) 5       6 Add lines 4 and 5. 2010 electronic tax filing 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2010 electronic tax filing 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2010 electronic tax filing 8       9 Tax on exempt income. 2010 electronic tax filing Subtract line 8 from line 7. 2010 electronic tax filing 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2010 electronic tax filing If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2010 electronic tax filing 10       11 Add lines 9 and 10. 2010 electronic tax filing 11   12 Additional payment allowed. 2010 electronic tax filing If line 11 is $10,000 or more, enter -0- and stop here. 2010 electronic tax filing No additional amount is allowed as a tax payment. 2010 electronic tax filing Otherwise, subtract line 11 from line 1 and enter the result. 2010 electronic tax filing 12   Note. 2010 electronic tax filing The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2010 electronic tax filing Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 2010 electronic tax filing If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2010 electronic tax filing Write "Sec. 2010 electronic tax filing 692(d)(2) Payment" and the amount to the right of the entry space. 2010 electronic tax filing Also indicate whether a Form 1041 is being filed for the decedent's estate. 2010 electronic tax filing If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2010 electronic tax filing Write “Sec. 2010 electronic tax filing 692(d)(2) Payment” on the dotted line to the left of the entry space. 2010 electronic tax filing Worksheet D. 2010 electronic tax filing Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. 2010 electronic tax filing (See Income received after date of death on page 5. 2010 electronic tax filing ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 2010 electronic tax filing 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 2010 electronic tax filing 5   6 Estate's tax on exempt income. 2010 electronic tax filing Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 2010 electronic tax filing Figure the total tax that would have been payable by all beneficiaries. 2010 electronic tax filing Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 2010 electronic tax filing Add the amounts by which each beneficiary's income tax is increased. 2010 electronic tax filing 7   8 Add lines 6 and 7. 2010 electronic tax filing Enter this amount on line 9 of Worksheet C. 2010 electronic tax filing 8   Worksheet D. 2010 electronic tax filing Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. 2010 electronic tax filing (See Income received after date of death on page 5. 2010 electronic tax filing ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 2010 electronic tax filing 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 2010 electronic tax filing 5   6 Estate's tax on exempt income. 2010 electronic tax filing Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 2010 electronic tax filing Figure the total tax that would have been payable by all beneficiaries. 2010 electronic tax filing Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 2010 electronic tax filing Add the amounts by which each beneficiary's income tax is increased. 2010 electronic tax filing 7   8 Add lines 6 and 7. 2010 electronic tax filing Enter this amount on line 9 of Worksheet C. 2010 electronic tax filing 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. 2010 electronic tax filing Income tax liabilities that have been paid. 2010 electronic tax filing Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. 2010 electronic tax filing See Minimum Amount of Relief, earlier. 2010 electronic tax filing Example 1. 2010 electronic tax filing A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. 2010 electronic tax filing The total, $14,000, is eligible for tax forgiveness. 2010 electronic tax filing However, he paid only $13,000 of that amount. 2010 electronic tax filing The IRS will refund the $13,000 paid. 2010 electronic tax filing Example 2. 2010 electronic tax filing A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. 2010 electronic tax filing The child qualifies for the minimum relief of $10,000. 2010 electronic tax filing The $10,000 is treated as a tax payment for 2001 and will be refunded. 2010 electronic tax filing Period for filing a claim for credit or refund. 2010 electronic tax filing   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. 2010 electronic tax filing For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. 2010 electronic tax filing To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. 2010 electronic tax filing Extension of time for victims of Oklahoma City attack. 2010 electronic tax filing   The period described above has been extended for victims of the Oklahoma City attack. 2010 electronic tax filing Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. 2010 electronic tax filing How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. 2010 electronic tax filing Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. 2010 electronic tax filing Return required but not yet filed. 2010 electronic tax filing   File Form 1040 if the decedent was a U. 2010 electronic tax filing S. 2010 electronic tax filing citizen or resident. 2010 electronic tax filing File Form 1040NR if the decedent was a nonresident alien. 2010 electronic tax filing A nonresident alien is someone who is not a U. 2010 electronic tax filing S. 2010 electronic tax filing citizen or resident. 2010 electronic tax filing Return required and already filed. 2010 electronic tax filing   File a separate Form 1040X for each year you are claiming tax relief. 2010 electronic tax filing Return not required and not filed. 2010 electronic tax filing   File Form 1040 only for the year of death if the decedent was a U. 2010 electronic tax filing S. 2010 electronic tax filing citizen or resident. 2010 electronic tax filing File Form 1040NR if the decedent was a nonresident alien. 2010 electronic tax filing Return not required but already filed. 2010 electronic tax filing   File Form 1040X only for the year of death. 2010 electronic tax filing How to complete the returns. 2010 electronic tax filing   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. 2010 electronic tax filing Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. 2010 electronic tax filing If filing Form 1040 or Form 1040NR, also attach any Forms W–2. 2010 electronic tax filing If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. 2010 electronic tax filing Also, please write one of the following across the top of page 1 of each return. 2010 electronic tax filing KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. 2010 electronic tax filing ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. 2010 electronic tax filing If you need a copy, use Form 4506. 2010 electronic tax filing The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. 2010 electronic tax filing Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. 2010 electronic tax filing Send Form 4506 to the address shown in the form instructions. 2010 electronic tax filing Taxpayer identification number. 2010 electronic tax filing   A taxpayer identification number must be furnished on the decedent's returns. 2010 electronic tax filing This is usually the decedent's social security number (SSN). 2010 electronic tax filing However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). 2010 electronic tax filing If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. 2010 electronic tax filing S. 2010 electronic tax filing income tax return for any tax year, do not apply for an ITIN. 2010 electronic tax filing You may claim a refund by filing Form 1040NR without an SSN or ITIN. 2010 electronic tax filing Necessary Documents Please attach the following documents to the return or amended return. 2010 electronic tax filing Proof of death. 2010 electronic tax filing   Attach a copy of the death certificate. 2010 electronic tax filing If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. 2010 electronic tax filing Form 1310. 2010 electronic tax filing   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. 2010 electronic tax filing You are a surviving spouse filing an original or amended joint return with the decedent. 2010 electronic tax filing You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. 2010 electronic tax filing A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. 2010 electronic tax filing A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. 2010 electronic tax filing      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. 2010 electronic tax filing Include a statement saying an amended return will be filed as soon as the necessary tax information is available. 2010 electronic tax filing Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. 2010 electronic tax filing Use one of the addresses shown below. 2010 electronic tax filing Where you file the returns or claims depends on whether you use the U. 2010 electronic tax filing S. 2010 electronic tax filing Postal Service or a private delivery service. 2010 electronic tax filing Please do not send these returns or claims to any of the addresses shown in the tax form instructions. 2010 electronic tax filing U. 2010 electronic tax filing S. 2010 electronic tax filing Postal Service. 2010 electronic tax filing   If you use the U. 2010 electronic tax filing S. 2010 electronic tax filing Postal Service, file these returns and claims at the following address. 2010 electronic tax filing Internal Revenue Service P. 2010 electronic tax filing O. 2010 electronic tax filing Box 4053 Woburn, MA 01888 Private delivery service. 2010 electronic tax filing   Private delivery services cannot deliver items to P. 2010 electronic tax filing O. 2010 electronic tax filing boxes. 2010 electronic tax filing If you use a private delivery service, file these returns and claims at the following address. 2010 electronic tax filing Internal Revenue Service Stop 661 310 Lowell St. 2010 electronic tax filing Andover, MA 01810 Designated private delivery services. 2010 electronic tax filing   You can use the following private delivery services to file these returns and claims. 2010 electronic tax filing Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. 2010 electronic tax filing DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. 2010 electronic tax filing Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. 2010 electronic tax filing United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2010 electronic tax filing M. 2010 electronic tax filing , UPS Worldwide Express Plus, and UPS Worldwide Express. 2010 electronic tax filing The private delivery service can tell you how to get written proof of the mailing date. 2010 electronic tax filing Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. 2010 electronic tax filing September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. 2010 electronic tax filing Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. 2010 electronic tax filing These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). 2010 electronic tax filing No withholding applies to these payments. 2010 electronic tax filing Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. 2010 electronic tax filing Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. 2010 electronic tax filing Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. 2010 electronic tax filing (A personal residence can be a rented residence or one you own. 2010 electronic tax filing ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. 2010 electronic tax filing Qualified disaster relief payments also include the following. 2010 electronic tax filing Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. 2010 electronic tax filing Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. 2010 electronic tax filing Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. 2010 electronic tax filing Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. 2010 electronic tax filing Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. 2010 electronic tax filing Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. 2010 electronic tax filing However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. 2010 electronic tax filing If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. 2010 electronic tax filing For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. 2010 electronic tax filing If that period has expired, you are granted an extension. 2010 electronic tax filing You have until January 22, 2003, to file Form 1040X to exclude the death benefits. 2010 electronic tax filing On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. 2010 electronic tax filing 102(b)(2). 2010 electronic tax filing ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. 2010 electronic tax filing The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. 2010 electronic tax filing Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. 2010 electronic tax filing Bureau of Justice Assistance payments. 2010 electronic tax filing   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. 2010 electronic tax filing Government plan annuity. 2010 electronic tax filing   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. 2010 electronic tax filing This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. 2010 electronic tax filing For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. 2010 electronic tax filing More information. 2010 electronic tax filing   For more information, see Publication 559. 2010 electronic tax filing Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. 2010 electronic tax filing The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. 2010 electronic tax filing If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). 2010 electronic tax filing Affected taxpayers. 2010 electronic tax filing   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. 2010 electronic tax filing Any individual whose main home is located in a covered area (defined later). 2010 electronic tax filing Any business entity or sole proprietor whose principal place of business is located in a covered area. 2010 electronic tax filing Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. 2010 electronic tax filing The main home or principal place of business does not have to be located in the covered area. 2010 electronic tax filing Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. 2010 electronic tax filing Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. 2010 electronic tax filing The spouse on a joint return with a taxpayer who is eligible for postponements. 2010 electronic tax filing Any other person determined by the IRS to be affected by a terrorist attack. 2010 electronic tax filing Covered area. 2010 electronic tax filing   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. 2010 electronic tax filing Abatement of interest. 2010 electronic tax filing   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. 2010 electronic tax filing Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. 2010 electronic tax filing You must make this choice to deduct your loss on your 2000 return by the later of the following dates. 2010 electronic tax filing The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). 2010 electronic tax filing The due date (with extensions) for the 2000 return. 2010 electronic tax filing For more information about disaster area losses, see Publication 547. 2010 electronic tax filing Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. 2010 electronic tax filing The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. 2010 electronic tax filing The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. 2010 electronic tax filing These credits may reduce or eliminate the estate tax due. 2010 electronic tax filing A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. 2010 electronic tax filing Recovery from the September 11th Victim Compensation Fund. 2010 electronic tax filing   The value of claims for a decedent's pain and suffering is normally included in the gross estate. 2010 electronic tax filing However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. 2010 electronic tax filing Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. 2010 electronic tax filing Which estates must file a return. 2010 electronic tax filing   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. 2010 electronic tax filing S. 2010 electronic tax filing citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. 2010 electronic tax filing Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. 2010 electronic tax filing Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. 2010 electronic tax filing S. 2010 electronic tax filing Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. 2010 electronic tax filing Where to file. 2010 electronic tax filing   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. 2010 electronic tax filing Internal Revenue Service E & G Department/Stop 824T 201 W. 2010 electronic tax filing Rivercenter Blvd. 2010 electronic tax filing Covington, KY 41011 More information. 2010 electronic tax filing   For more information on the federal estate tax, see the instructions for Form 706. 2010 electronic tax filing Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. 2010 electronic tax filing The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. 2010 electronic tax filing However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. 2010 electronic tax filing For information about these requirements, see Internal Revenue Code section 5891. 2010 electronic tax filing Worksheet B Illustrated. 2010 electronic tax filing Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 2010 electronic tax filing 1 2000 2001   2 Enter the decedent's taxable income. 2010 electronic tax filing Figure taxable income as if a separate return had been filed. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 2 $17,259 $14,295   3 Enter the decedent's total tax. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 4 3,532 3,109   5 Subtract line 4 from line 3. 2010 electronic tax filing 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 2010 electronic tax filing Figure taxable income as if a separate return had been filed. 2010 electronic tax filing See the instructions for line 2. 2010 electronic tax filing 6 29,025 29,850   7 Enter the surviving spouse's total tax. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2010 electronic tax filing 8 0 0   9 Subtract line 8 from line 7. 2010 electronic tax filing 9 5,277 5,391   10 Add lines 5 and 9. 2010 electronic tax filing 10 7,868 7,532   11 Enter the total tax from the joint return. 2010 electronic tax filing See Table 1 on page 5 for the line number for years before 2002. 2010 electronic tax filing 11 10,789 9,728   12 Add lines 4 and 8. 2010 electronic tax filing 12 3,532 3,109   13 Subtract line 12 from line 11. 2010 electronic tax filing 13 7,257 6,619   14 Divide line 5 by line 10. 2010 electronic tax filing Enter the result as a decimal. 2010 electronic tax filing 14 . 2010 electronic tax filing 329 . 2010 electronic tax filing 284   15 Tax to be forgiven. 2010 electronic tax filing Multiply line 13 by line 14 and enter the result. 2010 electronic tax filing 15 $2,388 $1,880   Note. 2010 electronic tax filing If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 2010 electronic tax filing Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2010 electronic tax filing If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 2010 electronic tax filing The IRS will determine the amount to be refunded. 2010 electronic tax filing Worksheet B Illustrated. 2010 electronic tax filing Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 2010 electronic tax filing 1 2000 2001   2 Enter the decedent's taxable income. 2010 electronic tax filing Figure taxable income as if a separate return had been filed. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 2 $17,259 $14,295   3 Enter the decedent's total tax. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 4 3,532 3,109   5 Subtract line 4 from line 3. 2010 electronic tax filing 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 2010 electronic tax filing Figure taxable income as if a separate return had been filed. 2010 electronic tax filing See the instructions for line 2. 2010 electronic tax filing 6 29,025 29,850   7 Enter the surviving spouse's total tax. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2010 electronic tax filing 8 0 0   9 Subtract line 8 from line 7. 2010 electronic tax filing 9 5,277 5,391   10 Add lines 5 and 9. 2010 electronic tax filing 10 7,868 7,532   11 Enter the total tax from the joint return. 2010 electronic tax filing See Table 1 on page 5 for the line number for years before 2002. 2010 electronic tax filing 11 10,789 9,728   12 Add lines 4 and 8. 2010 electronic tax filing 12 3,532 3,109   13 Subtract line 12 from line 11. 2010 electronic tax filing 13 7,257 6,619   14 Divide line 5 by line 10. 2010 electronic tax filing Enter the result as a decimal. 2010 electronic tax filing 14 . 2010 electronic tax filing 329 . 2010 electronic tax filing 284   15 Tax to be forgiven. 2010 electronic tax filing Multiply line 13 by line 14 and enter the result. 2010 electronic tax filing 15 $2,388 $1,880   Note. 2010 electronic tax filing If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 2010 electronic tax filing Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2010 electronic tax filing If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 2010 electronic tax filing The IRS will determine the amount to be refunded. 2010 electronic tax filing Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. 2010 electronic tax filing They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. 2010 electronic tax filing The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. 2010 electronic tax filing After the husband died, his estate received income of $4,000. 2010 electronic tax filing Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. 2010 electronic tax filing This net profit is exempt from income tax as explained earlier under Income received after date of death. 2010 electronic tax filing The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. 2010 electronic tax filing To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. 2010 electronic tax filing She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. 2010 electronic tax filing To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. 2010 electronic tax filing To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. 2010 electronic tax filing   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. 2010 electronic tax filing Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2010 electronic tax filing Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2010 electronic tax filing 1 Minimum relief amount. 2010 electronic tax filing Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2010 electronic tax filing 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . 2010 electronic tax filing 3 0     4 Add lines 2 and 3. 2010 electronic tax filing 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 2010 electronic tax filing (See Income received after date of death on page 5. 2010 electronic tax filing ) 5 1,000     6 Add lines 4 and 5. 2010 electronic tax filing 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 2010 electronic tax filing 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 2010 electronic tax filing 8 435     9 Tax on exempt income. 2010 electronic tax filing Subtract line 8 from line 7. 2010 electronic tax filing 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2010 electronic tax filing If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2010 electronic tax filing 10 4,268     11 Add lines 9 and 10. 2010 electronic tax filing 11 $4,543 12 Additional payment allowed. 2010 electronic tax filing If line 11 is $10,000 or more, enter -0- and stop here. 2010 electronic tax filing No additional amount is allowed as a tax payment. 2010 electronic tax filing Otherwise, subtract line 11 from line 1 and enter the result. 2010 electronic tax filing 12 $5,457 Note. 2010 electronic tax filing The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2010 electronic tax filing Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 2010 electronic tax filing If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2010 electronic tax filing Write "Sec. 2010 electronic tax filing 692(d)(2) Payment" and the amount to the right of the entry space. 2010 electronic tax filing Also indicate whether a Form 1041 is being filed for the decedent's estate. 2010 electronic tax filing If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2010 electronic tax filing Write “Sec. 2010 electronic tax filing 692(d)(2) Payment” on the dotted line to the left of the entry space. 2010 electronic tax filing Worksheet C Illustrated. 2010 electronic tax filing Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2010 electronic tax filing Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2010 electronic tax filing 1 Minimum relief amount. 2010 electronic tax filing Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2010 electronic tax filing 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . 2010 electronic tax filing 3 0     4 Add lines 2 and 3. 2010 electronic tax filing 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 2010 electronic tax filing (See Income received after date of death on page 5. 2010 electronic tax filing ) 5 1,000     6 Add lines 4 and 5. 2010 electronic tax filing 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 2010 electronic tax filing 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 2010 electronic tax filing 8 435     9 Tax on exempt income. 2010 electronic tax filing Subtract line 8 from line 7. 2010 electronic tax filing 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2010 electronic tax filing If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2010 electronic tax filing 10 4,268     11 Add lines 9 and 10. 2010 electronic tax filing 11 $4,543 12 Additional payment allowed. 2010 electronic tax filing If line 11 is $10,000 or more, enter -0- and stop here. 2010 electronic tax filing No additional amount is allowed as a tax payment. 2010 electronic tax filing Otherwise, subtract line 11 from line 1 and enter the result. 2010 electronic tax filing 12 $5,457 Note. 2010 electronic tax filing The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2010 electronic tax filing Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 2010 electronic tax filing If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2010 electronic tax filing Write "Sec. 2010 electronic tax filing 692(d)(2) Payment" and the amount to the right of the entry space. 2010 electronic tax filing Also indicate whether a Form 1041 is being filed for the decedent's estate. 2010 electronic tax filing If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2010 electronic tax filing Write “Sec. 2010 electronic tax filing 692(d)(2) Payment” on the dotted line to the left of the entry space. 2010 electronic tax filing Additional Worksheets The following additional worksheets are provided for your convenience. 2010 electronic tax filing Worksheet A. 2010 electronic tax filing Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 2010 electronic tax filing 1       2 Enter the total tax from the decedent's income tax return. 2010 electronic tax filing See Table 1 on page 5 for the line number for years before 2002. 2010 electronic tax filing 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2010 electronic tax filing (These taxes are not eligible for forgiveness. 2010 electronic tax filing )           a Self-employment tax. 2010 electronic tax filing 3a         b Social security and Medicare tax on tip income not reported to employer. 2010 electronic tax filing 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2010 electronic tax filing 3c         d Tax on excess accumulation in qualified retirement plans. 2010 electronic tax filing 3d         e Household employment taxes. 2010 electronic tax filing 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2010 electronic tax filing 3f         g Tax on golden parachute payments. 2010 electronic tax filing 3g       4 Add lines 3a through 3g. 2010 electronic tax filing 4       5 Tax to be forgiven. 2010 electronic tax filing Subtract line 4 from line 2. 2010 electronic tax filing 5       Note. 2010 electronic tax filing If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 2010 electronic tax filing Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2010 electronic tax filing If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 2010 electronic tax filing The IRS will determine the amount to be refunded. 2010 electronic tax filing Worksheet A. 2010 electronic tax filing Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 2010 electronic tax filing 1       2 Enter the total tax from the decedent's income tax return. 2010 electronic tax filing See Table 1 on page 5 for the line number for years before 2002. 2010 electronic tax filing 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2010 electronic tax filing (These taxes are not eligible for forgiveness. 2010 electronic tax filing )           a Self-employment tax. 2010 electronic tax filing 3a         b Social security and Medicare tax on tip income not reported to employer. 2010 electronic tax filing 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2010 electronic tax filing 3c         d Tax on excess accumulation in qualified retirement plans. 2010 electronic tax filing 3d         e Household employment taxes. 2010 electronic tax filing 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2010 electronic tax filing 3f         g Tax on golden parachute payments. 2010 electronic tax filing 3g       4 Add lines 3a through 3g. 2010 electronic tax filing 4       5 Tax to be forgiven. 2010 electronic tax filing Subtract line 4 from line 2. 2010 electronic tax filing 5       Note. 2010 electronic tax filing If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 2010 electronic tax filing Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2010 electronic tax filing If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 2010 electronic tax filing The IRS will determine the amount to be refunded. 2010 electronic tax filing Worksheet B. 2010 electronic tax filing Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 2010 electronic tax filing 1       2 Enter the decedent's taxable income. 2010 electronic tax filing Figure taxable income as if a separate return had been filed. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 2       3 Enter the decedent's total tax. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 4       5 Subtract line 4 from line 3. 2010 electronic tax filing 5       6 Enter the surviving spouse's taxable income. 2010 electronic tax filing Figure taxable income as if a separate return had been filed. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 6       7 Enter the surviving spouse's total tax. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2010 electronic tax filing 8       9 Subtract line 8 from line 7. 2010 electronic tax filing 9       10 Add lines 5 and 9. 2010 electronic tax filing 10       11 Enter the total tax from the joint return. 2010 electronic tax filing See Table 1 on page 5 for the line number for years before 2002. 2010 electronic tax filing 11       12 Add lines 4 and 8. 2010 electronic tax filing 12       13 Subtract line 12 from line 11. 2010 electronic tax filing 13       14 Divide line 5 by line 10. 2010 electronic tax filing Enter the result as a decimal. 2010 electronic tax filing 14       15 Tax to be forgiven. 2010 electronic tax filing Multiply line 13 by line 14 and enter the result. 2010 electronic tax filing 15       Note. 2010 electronic tax filing If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 2010 electronic tax filing Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2010 electronic tax filing If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 2010 electronic tax filing The IRS will determine the amount to be refunded. 2010 electronic tax filing Worksheet B. 2010 electronic tax filing Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 2010 electronic tax filing 1       2 Enter the decedent's taxable income. 2010 electronic tax filing Figure taxable income as if a separate return had been filed. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 2       3 Enter the decedent's total tax. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 4       5 Subtract line 4 from line 3. 2010 electronic tax filing 5       6 Enter the surviving spouse's taxable income. 2010 electronic tax filing Figure taxable income as if a separate return had been filed. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 6       7 Enter the surviving spouse's total tax. 2010 electronic tax filing See the instructions. 2010 electronic tax filing 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2010 electronic tax filing 8       9 Subtract line 8 from line 7. 2010 electronic tax filing 9       10 Add lines 5 and 9. 2010 electronic tax filing 10       11 Enter the total tax from the joint return. 2010 electronic tax filing See Table 1 on page 5 for the line number for years before 2002. 2010 electronic tax filing 11       12 Add lines 4 and 8. 2010 electronic tax filing 12       13 Subtract line 12 from line 11. 2010 electronic tax filing 13       14 Divide line 5 by line 10. 2010 electronic tax filing Enter the result as a decimal. 2010 electronic tax filing 14       15 Tax to be forgiven. 2010 electronic tax filing Multiply line 13 by line 14 and enter the result. 2010 electronic tax filing 15       Note. 2010 electronic tax filing If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 2010 electronic tax filing Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2010 electronic tax filing If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 2010 electronic tax filing The IRS will determine the amount to be refunded. 2010 electronic tax filing Worksheet C. 2010 electronic tax filing Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 2010 electronic tax filing Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2010 electronic tax filing 1 Minimum tax forgiveness. 2010 electronic tax filing Note. 2010 electronic tax filing Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2010 electronic tax filing 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2010 electronic tax filing 3       4 Add lines 2 and 3. 2010 electronic tax filing 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2010 electronic tax filing (See Income received after date of death on page 5. 2010 electronic tax filing ) 5       6 Add lines 4 and 5. 2010 electronic tax filing 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2010 electronic tax filing 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2010 electronic tax filing 8       9 Tax on exempt income. 2010 electronic tax filing Subtract line 8 from line 7. 2010 electronic tax filing 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2010 electronic tax filing If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2010 electronic tax filing 10       11 Add lines 9 and 10. 2010 electronic tax filing 11   12 Additional payment allowed. 2010 electronic tax filing If line 11 is $10,000 or more, enter -0- and stop here. 2010 electronic tax filing No additional amount is allowed as a tax payment. 2010 electronic tax filing Otherwise, subtract line 11 from line 1 and enter the result. 2010 electronic tax filing 12   Note. 2010 electronic tax filing The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2010 electronic tax filing Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 2010 electronic tax filing If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2010 electronic tax filing Write "Sec. 2010 electronic tax filing 692(d)(2) Payment" and the amount to the right of the entry space. 2010 electronic tax filing Also indicate whether a Form 1041 is being filed for the decedent's estate. 2010 electronic tax filing If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2010 electronic tax filing Write “Sec. 2010 electronic tax filing 692(d)(2) Payment” on the dotted line to the left of the entry space. 2010 electronic tax filing Worksheet C. 2010 electronic tax filing Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 2010 electronic tax filing Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2010 electronic tax filing 1 Minimum tax forgiveness. 2010 electronic tax filing Note. 2010 electronic tax filing Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2010 electronic tax filing 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2010 electronic tax filing 3       4 Add lines 2 and 3. 2010 electronic tax filing 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2010 electronic tax filing (See Income received after date of death on page 5. 2010 electronic tax filing ) 5       6 Add lines 4 and 5. 2010 electronic tax filing 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2010 electronic tax filing 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2010 electronic tax filing 8       9 Tax on exempt income. 2010 electronic tax filing Subtract line 8 from line 7. 2010 electronic tax filing 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2010 electronic tax filing If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2010 electronic tax filing 10       11 Add lines 9 and 10. 2010 electronic tax filing 11   12 Additional payment allowed. 2010 electronic tax filing If line 11 is $10,000 or more, enter -0- and stop here. 2010 electronic tax filing No additional amount is allowed as a tax payment. 2010 electronic tax filing Otherwise, subtract line 11 from line 1 and enter the result. 2010 electronic tax filing 12   Note. 2010 electronic tax filing The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2010 electronic tax filing Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 2010 electronic tax filing If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2010 electronic tax filing Write "Sec. 2010 electronic tax filing 692(d)(2) Payment" and the amount to the right of the entry space. 2010 electronic tax filing Also indicate whether a Form 1041 is being filed for the decedent's estate. 2010 electronic tax filing If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2010 electronic tax filing Write “Sec. 2010 electronic tax filing 692(d)(2) Payment” on the dotted line to the left of the entry space. 2010 electronic tax filing How To Get Tax Help Special IRS assistance. 2010 electronic tax filing   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. 2010 electronic tax filing 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 the terrorist attacks, or who have other tax issues related to the attacks. 2010 electronic tax filing Call 1–866–562–5227 Monday through Friday In English–7 a. 2010 electronic tax filing m. 2010 electronic tax filing to 10 p. 2010 electronic tax filing m. 2010 electronic tax filing local time In Spanish–8 a. 2010 electronic tax filing m. 2010 electronic tax filing to 9:30 p. 2010 electronic tax filing m. 2010 electronic tax filing local time   The IRS web site at www. 2010 electronic tax filing irs. 2010 electronic tax filing gov has notices and other tax relief information. 2010 electronic tax filing Check it periodically for any new guidance or to see if Congress has enacted new legislation. 2010 electronic tax filing   Business taxpayers affected by the attacks can e-mail their questions to corp. 2010 electronic tax filing disaster. 2010 electronic tax filing relief@irs. 2010 electronic tax filing gov. 2010 electronic tax filing   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. 2010 electronic tax filing fema. 2010 electronic tax filing gov. 2010 electronic tax filing Other help from the IRS. 2010 electronic tax filing   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. 2010 electronic tax filing By selecting the method that is best for you, you will have quick and easy access to tax help. 2010 electronic tax filing Contacting your Taxpayer Advocate. 2010 electronic tax filing   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 2010 electronic tax filing   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 2010 electronic tax filing 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. 2010 electronic tax filing   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. 2010 electronic tax filing Call the IRS at 1–800–829–1040. 2010 electronic tax filing Call, write, or fax the Taxpayer Advocate office in your area. 2010 electronic tax filing Call 1–800–829–4059 if you are a TTY/TDD user. 2010 electronic tax filing   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. 2010 electronic tax filing Free tax services. 2010 electronic tax filing   To find out what services are available, get Publication 910, Guide to Free Tax Services. 2010 electronic tax filing It contains a list of free tax publications and an index of tax topics. 2010 electronic tax filing It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 2010 electronic tax filing Personal computer. 2010 electronic tax filing With your personal computer and modem, you can access the IRS on the Internet at www. 2010 electronic tax filing irs. 2010 electronic tax filing gov. 2010 electronic tax filing While visiting our web site, you can: Find answers to questions you may have. 2010 electronic tax filing Download forms and publications or search for forms and pub