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2011 Form 1040 Ez

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2011 Form 1040 Ez

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

2011 form 1040 ez Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. 2011 form 1040 ez Para pedir formularios y publicaciones. 2011 form 1040 ez Preguntas sobre los impuestos. 2011 form 1040 ez Todo material en esta publicación puede ser reimpreso gratuitamente. 2011 form 1040 ez Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. 2011 form 1040 ez Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. 2011 form 1040 ez Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. 2011 form 1040 ez Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. 2011 form 1040 ez Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. 2011 form 1040 ez Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. 2011 form 1040 ez Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. 2011 form 1040 ez Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. 2011 form 1040 ez La mayor parte de estos cambios se abordan en más detalle en esta publicación. 2011 form 1040 ez Acontecimientos futuros. 2011 form 1040 ez  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. 2011 form 1040 ez irs. 2011 form 1040 ez gov/pub17sp. 2011 form 1040 ez Impuesto Adicional del Medicare. 2011 form 1040 ez  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. 2011 form 1040 ez 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. 2011 form 1040 ez El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. 2011 form 1040 ez Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. 2011 form 1040 ez Impuesto sobre los ingresos netos de inversión. 2011 form 1040 ez  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). 2011 form 1040 ez Este impuesto es el 3. 2011 form 1040 ez 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. 2011 form 1040 ez Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. 2011 form 1040 ez Cambio en las tasas tributarias. 2011 form 1040 ez  La tasa tributaria mayor es de 39. 2011 form 1040 ez 6%. 2011 form 1040 ez Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. 2011 form 1040 ez Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. 2011 form 1040 ez  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. 2011 form 1040 ez Vea el capítulo 16 . 2011 form 1040 ez Gastos médicos y dentales. 2011 form 1040 ez  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. 2011 form 1040 ez 5% si usted o su cónyuge tiene 65 años de edad o más). 2011 form 1040 ez Vea el capítulo 21 . 2011 form 1040 ez Aumento de la cantidad de la exención personal para determinados contribuyentes. 2011 form 1040 ez  La exención personal que le corresponde a usted ha aumentado a $3,900. 2011 form 1040 ez Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. 2011 form 1040 ez Vea el capítulo 3 . 2011 form 1040 ez Límite sobre las deducciones detalladas. 2011 form 1040 ez  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. 2011 form 1040 ez Vea el capítulo 29 . 2011 form 1040 ez Matrimonio entre el mismo sexo. 2011 form 1040 ez  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. 2011 form 1040 ez Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. 2011 form 1040 ez Vea el capítulo 2 . 2011 form 1040 ez Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. 2011 form 1040 ez Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . 2011 form 1040 ez Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). 2011 form 1040 ez  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). 2011 form 1040 ez Vea el capítulo 5 . 2011 form 1040 ez Créditos tributarios que vencen. 2011 form 1040 ez  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. 2011 form 1040 ez Usted no puede reclamar ninguno de éstos en su declaración del año 2013. 2011 form 1040 ez Vea el capítulo 37 . 2011 form 1040 ez Esquemas de inversión de tipo Ponzi. 2011 form 1040 ez  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. 2011 form 1040 ez Vea el capítulo 25 . 2011 form 1040 ez Método simplificado para la deducción por oficina en el hogar. 2011 form 1040 ez  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. 2011 form 1040 ez Vea la Publicación 587, disponible en inglés. 2011 form 1040 ez Tarifas estándar por milla. 2011 form 1040 ez  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. 2011 form 1040 ez Vea el capítulo 26 . 2011 form 1040 ez Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. 2011 form 1040 ez Vea el capítulo 21 . 2011 form 1040 ez Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. 2011 form 1040 ez Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. 2011 form 1040 ez Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. 2011 form 1040 ez Muchos de estos asuntos se explican más adelante en esta publicación. 2011 form 1040 ez Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. 2011 form 1040 ez  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. 2011 form 1040 ez Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. 2011 form 1040 ez Vea el capítulo 1 . 2011 form 1040 ez Proteja su documentación tributaria contra el robo de identidad. 2011 form 1040 ez  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. 2011 form 1040 ez Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. 2011 form 1040 ez Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. 2011 form 1040 ez Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . 2011 form 1040 ez Números de identificación del contribuyente. 2011 form 1040 ez  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. 2011 form 1040 ez Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. 2011 form 1040 ez Por lo general, este número es el número de Seguro Social de la persona. 2011 form 1040 ez Vea el capítulo 1 . 2011 form 1040 ez Ingreso de fuentes en el extranjero. 2011 form 1040 ez  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. 2011 form 1040 ez Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. 2011 form 1040 ez Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). 2011 form 1040 ez Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. 2011 form 1040 ez Para más detalles, vea la Publicación 54, Tax Guide for U. 2011 form 1040 ez S. 2011 form 1040 ez Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. 2011 form 1040 ez Activos financieros extranjeros. 2011 form 1040 ez  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. 2011 form 1040 ez Vea www. 2011 form 1040 ez IRS. 2011 form 1040 ez gov/form8938, en inglés, para más detalles. 2011 form 1040 ez Prórroga automática de 6 meses para presentar la declaración de impuestos. 2011 form 1040 ez  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. 2011 form 1040 ez Vea el capítulo 1 . 2011 form 1040 ez Incluya su número de teléfono en la declaración. 2011 form 1040 ez  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. 2011 form 1040 ez Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. 2011 form 1040 ez Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. 2011 form 1040 ez Pago de los impuestos. 2011 form 1040 ez   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. 2011 form 1040 ez Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. 2011 form 1040 ez Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. 2011 form 1040 ez Vea el capítulo 1 . 2011 form 1040 ez Maneras más rápidas de presentar su declaración. 2011 form 1040 ez  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. 2011 form 1040 ez Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. 2011 form 1040 ez Vea el capítulo 1 . 2011 form 1040 ez Presentación electrónica gratuita de la declaración. 2011 form 1040 ez  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. 2011 form 1040 ez Vea el capítulo 1 . 2011 form 1040 ez Cambio de dirección. 2011 form 1040 ez  Si cambia de dirección, debe notificarle al IRS. 2011 form 1040 ez Vea el tema titulado Cambio de Dirección , en el capítulo 1. 2011 form 1040 ez Reembolsos de una declaración presentada fuera de plazo. 2011 form 1040 ez  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. 2011 form 1040 ez Vea el capítulo 1 . 2011 form 1040 ez Declaraciones de impuestos frívolas. 2011 form 1040 ez  El IRS ha publicado una lista de posturas identificadas como frívolas. 2011 form 1040 ez La multa por presentar una declaración de impuestos frívola es de $5,000. 2011 form 1040 ez Vea el capítulo 1 . 2011 form 1040 ez Reclamación errónea de reembolso o crédito. 2011 form 1040 ez  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. 2011 form 1040 ez Vea el capítulo 1 . 2011 form 1040 ez Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. 2011 form 1040 ez   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. 2011 form 1040 ez Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. 2011 form 1040 ez Servicio a los contribuyentes. 2011 form 1040 ez  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. 2011 form 1040 ez Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. 2011 form 1040 ez Mandato para preparadores de impuestos sobre el sistema e-file. 2011 form 1040 ez  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. 2011 form 1040 ez Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. 2011 form 1040 ez Inspector General del Tesoro para la Administración Tributaria. 2011 form 1040 ez   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). 2011 form 1040 ez Puede mantenerse anónimo. 2011 form 1040 ez Fotografías de niños desaparecidos. 2011 form 1040 ez  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). 2011 form 1040 ez Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. 2011 form 1040 ez Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. 2011 form 1040 ez Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. 2011 form 1040 ez La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. 2011 form 1040 ez Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. 2011 form 1040 ez Cómo está organizada esta publicación. 2011 form 1040 ez   Esta publicación sigue de cerca el Formulario 1040, U. 2011 form 1040 ez S. 2011 form 1040 ez Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. 2011 form 1040 ez Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. 2011 form 1040 ez Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. 2011 form 1040 ez No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. 2011 form 1040 ez Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. 2011 form 1040 ez   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. 2011 form 1040 ez Qué se incluye en esta publicación. 2011 form 1040 ez   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. 2011 form 1040 ez La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. 2011 form 1040 ez Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. 2011 form 1040 ez Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. 2011 form 1040 ez La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. 2011 form 1040 ez   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. 2011 form 1040 ez También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. 2011 form 1040 ez   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. 2011 form 1040 ez Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. 2011 form 1040 ez Iconos. 2011 form 1040 ez   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. 2011 form 1040 ez Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. 2011 form 1040 ez Qué no se incluye en esta publicación. 2011 form 1040 ez   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. 2011 form 1040 ez Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). 2011 form 1040 ez   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. 2011 form 1040 ez Publicación 535, Business Expenses (Gastos de negocios), en inglés. 2011 form 1040 ez Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. 2011 form 1040 ez Ayuda del IRS. 2011 form 1040 ez   Existen muchas maneras en que puede obtener ayuda del IRS. 2011 form 1040 ez Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. 2011 form 1040 ez Comentarios y sugerencias. 2011 form 1040 ez   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. 2011 form 1040 ez   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 form 1040 ez NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. 2011 form 1040 ez Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. 2011 form 1040 ez   Usted nos puede enviar comentarios desde la página web www. 2011 form 1040 ez irs. 2011 form 1040 ez gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). 2011 form 1040 ez   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. 2011 form 1040 ez Para pedir formularios y publicaciones. 2011 form 1040 ez   Visite www. 2011 form 1040 ez irs. 2011 form 1040 ez gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. 2011 form 1040 ez  Internal Revenue Service 1201 N. 2011 form 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. 2011 form 1040 ez   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. 2011 form 1040 ez gov/espanol o llame al 1-800-829-1040. 2011 form 1040 ez No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. 2011 form 1040 ez Misión del IRS. 2011 form 1040 ez   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. 2011 form 1040 ez Tabla 1. 2011 form 1040 ez Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. 2011 form 1040 ez Un sitio en Internet o una dirección de correo electrónico. 2011 form 1040 ez Una dirección que podría necesitar. 2011 form 1040 ez Documentos que debería mantener en su documentación personal. 2011 form 1040 ez Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. 2011 form 1040 ez Un número de teléfono importante. 2011 form 1040 ez Información que podría necesitar. 2011 form 1040 ez Prev  Up  Next   Home   More Online Publications