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2011 Income Tax Returns

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2011 Income Tax Returns

2011 income tax returns Index A Assistance (see Tax help) C Carryback period, When To Use an NOL Carryback, waiving, Waiving the Carryback Period Carryforward period, When To Use an NOL Carryover from 2012 to 2013 Estates and trusts, Estates and trusts. 2011 income tax returns Worksheet instructions, Worksheet Instructions Claiming an NOL deduction, How To Claim an NOL Deduction D Deducting a carryback, Deducting a Carryback Deducting a carryforward, Deducting a Carryforward Domestic production activities deduction, Domestic production activities deduction (line 23). 2011 income tax returns , Modified taxable income. 2011 income tax returns E Eligible loss, Eligible loss. 2011 income tax returns F Farming business, Farming business. 2011 income tax returns Farming loss, Farming loss. 2011 income tax returns Figuring an NOL Capital losses, Adjustments for capital losses (lines 19–22). 2011 income tax returns Carryover, How To Figure an NOL Carryover Form 1045, Schedule A, Form 1045, Schedule A. 2011 income tax returns NOL deduction, NOLs from other years (line 24). 2011 income tax returns Nonbusiness deductions, Nonbusiness deductions (line 6). 2011 income tax returns Nonbusiness income, Nonbusiness income (line 7). 2011 income tax returns Filing status, change in, Change in Filing Status Form 1045, Schedule A, Form 1045, Schedule A. 2011 income tax returns Form 1045, Schedule B, Form 1045, Schedule B. 2011 income tax returns Forms and schedules Form 1040X, Form 1040X. 2011 income tax returns Form 1045, Form 1045. 2011 income tax returns Form 1045, Schedule A, Form 1045, Schedule A. 2011 income tax returns Form 1045, Schedule B, Form 1045, Schedule B. 2011 income tax returns Free tax services, Free help with your tax return. 2011 income tax returns Future developments, Reminders H Help (see Tax help) How to carry an NOL back or forward, How To Carry an NOL Back or Forward How to figure an NOL, How To Figure an NOL I Illustrated forms and schedules Form 1045, Illustrated Form 1045 Form 1045, Schedule A, Illustrated Form 1045, Schedule A Form 1045, Schedule B, Form 1045, Schedule B. 2011 income tax returns M Marital status, change in, Change in Marital Status Missing children, photographs of, Reminders Modified taxable income, Modified taxable income. 2011 income tax returns N NOL resulting in no taxable income, NOL resulting in no taxable income. 2011 income tax returns NOL year, Introduction, NOL year. 2011 income tax returns P Publications (see Tax help) Q Qualified disaster loss, Qualified disaster loss. 2011 income tax returns Qualified small business, Qualified small business. 2011 income tax returns R Refiguring tax, Refiguring your tax. 2011 income tax returns S Specified liability loss, Specified liability loss. 2011 income tax returns Steps in figuring NOL, NOL Steps T Tax help, How To Get Tax Help W Waiving the 10-year carryback, Waiving the 10-year carryback. 2011 income tax returns Waiving the 5-year carryback, Waiving the 5-year carryback. 2011 income tax returns Waiving the carryback period, Waiving the Carryback Period When to use an NOL, When To Use an NOL Worksheet (Continued), Carryover from 2012 to 2013, Prev  Up     Home   More Online Publications
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The 2011 Income Tax Returns

2011 income tax returns Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2011 income tax returns Definitions The following definitions are used throughout this publication. 2011 income tax returns Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. 2011 income tax returns Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). 2011 income tax returns Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. 2011 income tax returns Limits on personal casualty or theft losses in the Kansas disaster area. 2011 income tax returns   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. 2011 income tax returns Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. 2011 income tax returns When to deduct the loss. 2011 income tax returns   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. 2011 income tax returns However, the Kansas disaster area is a Presidentially declared disaster. 2011 income tax returns Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. 2011 income tax returns The deadline for making this election has expired. 2011 income tax returns   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. 2011 income tax returns Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. 2011 income tax returns   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. 2011 income tax returns They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. 2011 income tax returns Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. 2011 income tax returns They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). 2011 income tax returns Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. 2011 income tax returns Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). 2011 income tax returns However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. 2011 income tax returns For more information, see the Instructions for Form 4684. 2011 income tax returns Net Operating Losses Qualified recovery assistance loss. 2011 income tax returns   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 2011 income tax returns However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. 2011 income tax returns In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 2011 income tax returns   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. 2011 income tax returns Qualified recovery assistance casualty loss. 2011 income tax returns   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. 2011 income tax returns For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. 2011 income tax returns Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. 2011 income tax returns Amended return. 2011 income tax returns   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. 2011 income tax returns More information. 2011 income tax returns    For more information on NOLs, see Publication 536. 2011 income tax returns IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. 2011 income tax returns Definitions Qualified recovery assistance distribution. 2011 income tax returns   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. 2011 income tax returns The distribution was made after May 3, 2007, and before January 1, 2009. 2011 income tax returns Your main home was located in the Kansas disaster area on May 4, 2007. 2011 income tax returns You sustained an economic loss because of the storms and tornadoes. 2011 income tax returns 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 income tax returns   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. 2011 income tax returns Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. 2011 income tax returns   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. 2011 income tax returns If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. 2011 income tax returns   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. 2011 income tax returns Eligible retirement plan. 2011 income tax returns   An eligible retirement plan can be any of the following. 2011 income tax returns A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 2011 income tax returns A qualified annuity plan. 2011 income tax returns A tax-sheltered annuity contract. 2011 income tax returns A governmental section 457 deferred compensation plan. 2011 income tax returns A traditional, SEP, SIMPLE, or Roth IRA. 2011 income tax returns Main home. 2011 income tax returns   Generally, your main home is the home where you live most of the time. 2011 income tax returns A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 2011 income tax returns Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. 2011 income tax returns However, if you elect, you can include the entire distribution in your income in the year it was received. 2011 income tax returns Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). 2011 income tax returns However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. 2011 income tax returns For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. 2011 income tax returns Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 2011 income tax returns Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. 2011 income tax returns However, see Exceptions below for qualified recovery assistance distributions you cannot repay. 2011 income tax returns You have three years from the day after the date you received the distribution to make a repayment. 2011 income tax returns Amounts that are repaid are treated as a qualified rollover and are not included in income. 2011 income tax returns Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 2011 income tax returns See Form 8915 for more information on how to report repayments. 2011 income tax returns Exceptions. 2011 income tax returns   You cannot repay the following types of distributions. 2011 income tax returns Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). 2011 income tax returns Required minimum distributions. 2011 income tax returns 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 income tax returns How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. 2011 income tax returns 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. 2011 income tax returns See Qualified recovery assistance distribution on page 3. 2011 income tax returns If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. 2011 income tax returns Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. 2011 income tax returns If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. 2011 income tax returns You can amend your 2007 income tax return by using Form 1040X. 2011 income tax returns You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. 2011 income tax returns See Form 8915 and Form 8606 on this page. 2011 income tax returns Form 8915. 2011 income tax returns   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. 2011 income tax returns Before you complete the form, modify the form as follows. 2011 income tax returns Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 2011 income tax returns ” To the right of the title, cross out “2005” and enter “2007. 2011 income tax returns ” In Part I, at the top of column (a), cross out “2005” and enter “2007. 2011 income tax returns ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. 2011 income tax returns ” On lines 10 and 11, cross out “2005” and enter “2007. 2011 income tax returns ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. 2011 income tax returns ” On line 12, cross out “hurricane” and enter “recovery assistance. 2011 income tax returns ” On lines 13 and 14, cross out “line 15b” and “line 25b. 2011 income tax returns ” On lines 18 and 19, cross out “2005” and enter “2007. 2011 income tax returns ”   You can now complete Form 8915. 2011 income tax returns For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. 2011 income tax returns See Example 1 on page 5 to see how to complete Form 8915. 2011 income tax returns Form 8606. 2011 income tax returns   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. 2011 income tax returns Before you complete or amend the form, use the following additional instructions. 2011 income tax returns Form 8606, Part I. 2011 income tax returns    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. 2011 income tax returns Do not enter an amount less than -0-. 2011 income tax returns Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. 2011 income tax returns Complete line 15 as follows. 2011 income tax returns If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. 2011 income tax returns Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2011 income tax returns If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. 2011 income tax returns The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. 2011 income tax returns Enter the result in the white space in the bottom margin of the form under line 15. 2011 income tax returns To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. 2011 income tax returns Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2011 income tax returns Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. 2011 income tax returns To the left of this amount, enter “Other distributions. 2011 income tax returns ” Form 8606, Part III. 2011 income tax returns    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. 2011 income tax returns Complete line 25 as follows. 2011 income tax returns If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. 2011 income tax returns Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2011 income tax returns If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. 2011 income tax returns The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. 2011 income tax returns Enter the result in the white space in the bottom margin of the form under line 25. 2011 income tax returns To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. 2011 income tax returns Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2011 income tax returns Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. 2011 income tax returns To the left of this amount, enter “Other distributions. 2011 income tax returns ” Example 1. 2011 income tax returns   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. 2011 income tax returns Her home was located in the Kansas disaster area. 2011 income tax returns On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. 2011 income tax returns Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. 2011 income tax returns Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. 2011 income tax returns Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. 2011 income tax returns   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. 2011 income tax returns Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. 2011 income tax returns Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). 2011 income tax returns Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. 2011 income tax returns ” This amount is then reported on Form 8915, line 13. 2011 income tax returns Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. 2011 income tax returns See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. 2011 income tax returns This image is too large to be displayed in the current screen. 2011 income tax returns Please click the link to view the image. 2011 income tax returns 2005 Form 8915, page 1, Illustrated Example 1. 2011 income tax returns This image is too large to be displayed in the current screen. 2011 income tax returns Please click the link to view the image. 2011 income tax returns 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. 2011 income tax returns Please click the link to view the image. 2011 income tax returns Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. 2011 income tax returns See Qualified recovery assistance distribution on page 3. 2011 income tax returns You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. 2011 income tax returns See Form 8915 and Form 8606 below. 2011 income tax returns Form 8915. 2011 income tax returns   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. 2011 income tax returns Before you complete the form, modify the form as follows. 2011 income tax returns Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 2011 income tax returns ” To the right of the title, cross out “2006” and enter “2008. 2011 income tax returns ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. 2011 income tax returns ” At the top of column (a) cross out “2006” and enter “2008. 2011 income tax returns ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. 2011 income tax returns ” On lines 12, 14, and 15, cross out “2005” and enter “2007. 2011 income tax returns ” On lines 17 and 19, cross out “2006” and enter “2008. 2011 income tax returns ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. 2011 income tax returns ” On line 21, cross out “hurricane” and enter “recovery assistance. 2011 income tax returns ” On lines 22 and 23, cross out “line 15b” and “line 25b. 2011 income tax returns ” On lines 27, 29, and 30, cross out “2005” and enter “2007. 2011 income tax returns ” On lines 32 and 34, cross out “2006” and enter “2008. 2011 income tax returns ”   You can now complete Form 8915. 2011 income tax returns For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. 2011 income tax returns Example 2. 2011 income tax returns   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. 2011 income tax returns Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. 2011 income tax returns Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. 2011 income tax returns See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. 2011 income tax returns This image is too large to be displayed in the current screen. 2011 income tax returns Please click the link to view the image. 2011 income tax returns 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. 2011 income tax returns Please click the link to view the image. 2011 income tax returns 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. 2011 income tax returns   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. 2011 income tax returns Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. 2011 income tax returns Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. 2011 income tax returns For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 2011 income tax returns To be a qualified distribution, the distribution must meet all of the following requirements. 2011 income tax returns 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 income tax returns The distribution was received after November 4, 2006, and before May 5, 2007. 2011 income tax returns The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. 2011 income tax returns Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. 2011 income tax returns Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 2011 income tax returns A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 2011 income tax returns You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. 2011 income tax returns See How to report, next, for information on completing Form 8915. 2011 income tax returns How to report. 2011 income tax returns   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. 2011 income tax returns Before you complete the form, modify the form as follows. 2011 income tax returns Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 2011 income tax returns ” To the right of the title, cross out “2005” and enter “2006” or “2007. 2011 income tax returns ” Enter only the year the distribution was received. 2011 income tax returns Cross out “Hurricane” in the title of Part IV and enter “Kansas. 2011 income tax returns ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. 2011 income tax returns ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. 2011 income tax returns ” You can now complete Part IV of Form 8915. 2011 income tax returns Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. 2011 income tax returns Attach Form 8915 to your original or amended return for the year of the distribution. 2011 income tax returns Amended return. 2011 income tax returns   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. 2011 income tax returns Loans From Qualified Plans The following benefits are available to qualified individuals. 2011 income tax returns Increases to the limits for distributions treated as loans from employer plans. 2011 income tax returns A 1-year suspension for payments due on plan loans. 2011 income tax returns Qualified individual. 2011 income tax returns   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. 2011 income tax returns 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 income tax returns Limits on plan loans. 2011 income tax returns   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 2011 income tax returns In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 2011 income tax returns If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. 2011 income tax returns One-year suspension of loan payments. 2011 income tax returns   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. 2011 income tax returns To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. 2011 income tax returns Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. 2011 income tax returns The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). 2011 income tax returns The special allowance applies only for the first year the property is placed in service. 2011 income tax returns The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). 2011 income tax returns There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 2011 income tax returns You can elect not to deduct the special allowance for qualified recovery assistance property. 2011 income tax returns If you make this election for any property, it applies to all property in the same class placed in service during the year. 2011 income tax returns Qualified recovery assistance property. 2011 income tax returns   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. 2011 income tax returns Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. 2011 income tax returns Water utility property. 2011 income tax returns Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. 2011 income tax returns (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 2011 income tax returns ) Qualified leasehold improvement property. 2011 income tax returns Nonresidential real property and residential rental property. 2011 income tax returns   For more information on this property, see Publication 946. 2011 income tax returns Other tests to be met. 2011 income tax returns   To be qualified recovery assistance property, the property must also meet all of the following tests. 2011 income tax returns You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. 2011 income tax returns The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). 2011 income tax returns Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. 2011 income tax returns The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. 2011 income tax returns Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. 2011 income tax returns Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. 2011 income tax returns Excepted property. 2011 income tax returns   Qualified recovery assistance property does not include any of the following. 2011 income tax returns Property required to be depreciated using the Alternative Depreciation System (ADS). 2011 income tax returns Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. 2011 income tax returns Property for which you are claiming a commercial revitalization deduction. 2011 income tax returns Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. 2011 income tax returns Property placed in service and disposed of in the same tax year. 2011 income tax returns Property converted from business use to personal use in the same tax year it is placed in service. 2011 income tax returns Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. 2011 income tax returns Recapture of special allowance. 2011 income tax returns   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. 2011 income tax returns Amended return. 2011 income tax returns   If you have already filed your tax return, you may have to amend that return to claim any special allowance. 2011 income tax returns Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. 2011 income tax returns Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. 2011 income tax returns Increased dollar limit. 2011 income tax returns   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). 2011 income tax returns   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. 2011 income tax returns Qualified section 179 recovery assistance property. 2011 income tax returns   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). 2011 income tax returns Section 179 property does not include nonresidential real property or residential rental property. 2011 income tax returns For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. 2011 income tax returns Amended return. 2011 income tax returns   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. 2011 income tax returns Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. 2011 income tax returns The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 2011 income tax returns Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 2011 income tax returns Use Form 5884-A to claim the credit. 2011 income tax returns See Form 5884-A later. 2011 income tax returns The following rules and definitions apply. 2011 income tax returns Employers affected by the storms and tornadoes. 2011 income tax returns   The following definitions apply to employers affected by the storms and tornadoes. 2011 income tax returns Eligible employer. 2011 income tax returns   For this purpose, an eligible employer is any employer who meets all of the following. 2011 income tax returns Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. 2011 income tax returns Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. 2011 income tax returns Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. 2011 income tax returns Eligible employee. 2011 income tax returns   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. 2011 income tax returns An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. 2011 income tax returns Qualified wages. 2011 income tax returns   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. 2011 income tax returns In addition, the wages must have been paid or incurred after May 4, 2007. 2011 income tax returns    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 income tax returns    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 2011 income tax returns Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 2011 income tax returns Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 2011 income tax returns   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 income tax returns For a special rule that applies to railroad employees, see section 51(h)(1)(B). 2011 income tax returns   Qualified wages do not include the following. 2011 income tax returns Wages paid to your dependent or a related individual. 2011 income tax returns See section 51(i)(1). 2011 income tax returns 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 income tax returns Wages for services of replacement workers during a strike or lockout. 2011 income tax returns Form 5884-A. 2011 income tax returns   Use Section A of Form 5884-A (Rev. 2011 income tax returns October 2006) to claim the employer retention credit. 2011 income tax returns Section B does not apply to the Kansas disaster area. 2011 income tax returns Before you complete the form, modify the form as follows. 2011 income tax returns Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. 2011 income tax returns ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. 2011 income tax returns ”   Complete the form as instructed. 2011 income tax returns Lines 1b and 1c do not apply. 2011 income tax returns Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. 2011 income tax returns On the dotted line to the left of line 1x, enter “5884-A. 2011 income tax returns ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. 2011 income tax returns Amended return. 2011 income tax returns   You may have to amend a previously filed return to claim the employee retention credit. 2011 income tax returns Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 2011 income tax returns Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. 2011 income tax returns Amended return. 2011 income tax returns   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. 2011 income tax returns Request for Copy or Transcript of Tax Return Request for copy of tax return. 2011 income tax returns   You can use Form 4506 to order a copy of your tax return. 2011 income tax returns Generally, there is a $39. 2011 income tax returns 00 fee (subject to change) for requesting each copy of a tax return. 2011 income tax returns If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. 2011 income tax returns Request for transcript of tax return. 2011 income tax returns   You can use Form 4506-T to order a free transcript of your tax return. 2011 income tax returns A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 2011 income tax returns You can also call 1-800-829-1040 to order a transcript. 2011 income tax returns How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2011 income tax returns By selecting the method that is best for you, you will have quick and easy access to tax help. 2011 income tax returns Contacting your Taxpayer Advocate. 2011 income tax returns   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 income tax returns   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. 2011 income tax returns You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. 2011 income tax returns You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. 2011 income tax returns For more information, go to www. 2011 income tax returns irs. 2011 income tax returns gov/advocate. 2011 income tax returns Low Income Taxpayer Clinics (LITCs). 2011 income tax returns   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. 2011 income tax returns The clinics also provide tax education and outreach for taxpayers who speak English as a second language. 2011 income tax returns Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 2011 income tax returns It is available at www. 2011 income tax returns irs. 2011 income tax returns gov or your local IRS office. 2011 income tax returns Free tax services. 2011 income tax returns   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2011 income tax returns It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. 2011 income tax returns It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. 2011 income tax returns   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2011 income tax returns Free help with your return. 2011 income tax returns   Free help in preparing your return is available nationwide from IRS-trained volunteers. 2011 income tax returns The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2011 income tax returns 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 income tax returns To find a site near you, call 1-800-829-1040. 2011 income tax returns Or to find the nearest AARP TaxAide site, visit AARP's website at www. 2011 income tax returns aarp. 2011 income tax returns org/taxaide or call 1-888-227-7669. 2011 income tax returns For more information on these programs, go to www. 2011 income tax returns irs. 2011 income tax returns gov and enter keyword “VITA” in the upper right-hand corner. 2011 income tax returns Internet. 2011 income tax returns You can access the IRS website at www. 2011 income tax returns irs. 2011 income tax returns gov 24 hours a day, 7 days a week to: E-file your return. 2011 income tax returns Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2011 income tax returns Check the status of your refund. 2011 income tax returns Click on Where's My Refund. 2011 income tax returns Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2011 income tax returns Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 income tax returns Download forms, instructions, and publications. 2011 income tax returns Order IRS products online. 2011 income tax returns Research your tax questions online. 2011 income tax returns Search publications online by topic or keyword. 2011 income tax returns View Internal Revenue Bulletins (IRBs) published in the last few years. 2011 income tax returns Figure your withholding allowances using the withholding calculator online at www. 2011 income tax returns irs. 2011 income tax returns gov/individuals. 2011 income tax returns Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 2011 income tax returns Sign up to receive local and national tax news by email. 2011 income tax returns Get information on starting and operating a small business. 2011 income tax returns Phone. 2011 income tax returns Many services are available by phone. 2011 income tax returns Ordering forms, instructions, and publications. 2011 income tax returns Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2011 income tax returns You should receive your order within 10 days. 2011 income tax returns Asking tax questions. 2011 income tax returns Call the IRS with your tax questions at 1-800-829-1040. 2011 income tax returns Solving problems. 2011 income tax returns You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2011 income tax returns An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2011 income tax returns Call your local Taxpayer Assistance Center for an appointment. 2011 income tax returns To find the number, go to www. 2011 income tax returns irs. 2011 income tax returns gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 income tax returns TTY/TDD equipment. 2011 income tax returns If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2011 income tax returns TeleTax topics. 2011 income tax returns Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2011 income tax returns Refund information. 2011 income tax returns To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. 2011 income tax returns Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2011 income tax returns Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 2011 income tax returns Evaluating the quality of our telephone services. 2011 income tax returns To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2011 income tax returns One method is for a second IRS representative to listen in on or record random telephone calls. 2011 income tax returns Another is to ask some callers to complete a short survey at the end of the call. 2011 income tax returns Walk-in. 2011 income tax returns Many products and services are available on a walk-in basis. 2011 income tax returns Products. 2011 income tax returns You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2011 income tax returns 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 income tax returns Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2011 income tax returns Services. 2011 income tax returns You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2011 income tax returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2011 income tax returns If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2011 income tax returns No appointment is necessary — just walk in. 2011 income tax returns If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2011 income tax returns A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2011 income tax returns If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. 2011 income tax returns All other issues will be handled without an appointment. 2011 income tax returns To find the number of your local office, go to www. 2011 income tax returns irs. 2011 income tax returns gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2011 income tax returns Mail. 2011 income tax returns You can send your order for forms, instructions, and publications to the address below. 2011 income tax returns You should receive a response within 10 days after your request is received. 2011 income tax returns Internal Revenue Service 1201 N. 2011 income tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. 2011 income tax returns You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. 2011 income tax returns Prior-year forms, instructions, and publications. 2011 income tax returns Bonus: Historical Tax Products DVD - Ships with the final release. 2011 income tax returns IRS Tax Map: an electronic research tool and finding aid. 2011 income tax returns Tax law frequently asked questions (FAQ). 2011 income tax returns Tax Topics from the IRS telephone response system. 2011 income tax returns Fill-in, print, and save features for most tax forms. 2011 income tax returns Internal Revenue Bulletins. 2011 income tax returns Toll-free and email technical support. 2011 income tax returns The CD/DVD is released twice during the year in January and March. 2011 income tax returns Purchase the CD/DVD from National Technical Information Service (NTIS) at www. 2011 income tax returns irs. 2011 income tax returns gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). 2011 income tax returns Price is subject to change. 2011 income tax returns CD for small businesses. 2011 income tax returns Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. 2011 income tax returns This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. 2011 income tax returns All the business tax forms, instructions, and publications needed to successfully manage a business. 2011 income tax returns Tax law changes. 2011 income tax returns Tax Map: an electronic research tool and finding aid. 2011 income tax returns Web links to various government agencies, business associations, and IRS organizations. 2011 income tax returns “Rate the Product” survey—your opportunity to suggest changes for future editions. 2011 income tax returns A site map of the CD to help you navigate the pages of the CD with ease. 2011 income tax returns An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. 2011 income tax returns An updated version of this CD is available each year in early April. 2011 income tax returns You can get a free copy by calling 1-800-829-3676 or by visiting www. 2011 income tax returns irs. 2011 income tax returns gov/smallbiz. 2011 income tax returns Prev  Up  Next   Home   More Online Publications