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2011 Tax Return Form 1040

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2011 Tax Return Form 1040

2011 tax return form 1040 Index A Accountable plan, Accountable plans. 2011 tax return form 1040 Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. 2011 tax return form 1040 Administrators, Teachers or administrators. 2011 tax return form 1040 American Samoa, Residents of Puerto Rico, the U. 2011 tax return form 1040 S. 2011 tax return form 1040 Virgin Islands, Guam, the CNMI, and American Samoa. 2011 tax return form 1040 , Specified U. 2011 tax return form 1040 S. 2011 tax return form 1040 possessions. 2011 tax return form 1040 Assistance (see Tax help) C Cantors, Cantors. 2011 tax return form 1040 Christian Science Practitioners, Table 1. 2011 tax return form 1040 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. 2011 tax return form 1040 , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. 2011 tax return form 1040 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. 2011 tax return form 1040 , Christian Science Practitioners and Readers Common-law employee, Common-law employee. 2011 tax return form 1040 Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. 2011 tax return form 1040 S. 2011 tax return form 1040 Virgin Islands, Guam, the CNMI, and American Samoa. 2011 tax return form 1040 , Specified U. 2011 tax return form 1040 S. 2011 tax return form 1040 possessions. 2011 tax return form 1040 Comprehensive example, Comprehensive Example, Attachment 2—John E. 2011 tax return form 1040 White011-00-2222 Worksheet 4. 2011 tax return form 1040 Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. 2011 tax return form 1040 D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. 2011 tax return form 1040 Exemption from self-employment (SE) tax, Effective date of exemption. 2011 tax return form 1040 , Effective date of exemption. 2011 tax return form 1040 Employment status, Employment status for other tax purposes. 2011 tax return form 1040 Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. 2011 tax return form 1040 The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. 2011 tax return form 1040 The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. 2011 tax return form 1040 F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. 2011 tax return form 1040 Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. 2011 tax return form 1040 Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. 2011 tax return form 1040 , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. 2011 tax return form 1040 , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. 2011 tax return form 1040 , Refunds of SE tax paid. 2011 tax return form 1040 2106-EZ, 4029, Table 2. 2011 tax return form 1040 The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. 2011 tax return form 1040 4361, Table 2. 2011 tax return form 1040 The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. 2011 tax return form 1040 8959, What's New, Introduction, Additional Medicare Tax. 2011 tax return form 1040 941, Forms 941, 943, and 944. 2011 tax return form 1040 943, Forms 941, 943, and 944. 2011 tax return form 1040 944, Forms 941, 943, and 944. 2011 tax return form 1040 Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. 2011 tax return form 1040 Free tax services, Free help with your tax return. 2011 tax return form 1040 G Gross income Amounts included in, Amounts included in gross income. 2011 tax return form 1040 Amounts not included in, Amounts not included in gross income. 2011 tax return form 1040 Guam, Residents of Puerto Rico, the U. 2011 tax return form 1040 S. 2011 tax return form 1040 Virgin Islands, Guam, the CNMI, and American Samoa. 2011 tax return form 1040 , Specified U. 2011 tax return form 1040 S. 2011 tax return form 1040 possessions. 2011 tax return form 1040 H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. 2011 tax return form 1040 , Cantors. 2011 tax return form 1040 House or parsonage, fair rental value, Fair rental value of parsonage. 2011 tax return form 1040 I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 2011 tax return form 1040 K Keogh (H. 2011 tax return form 1040 R. 2011 tax return form 1040 10) plans, Retirement plans for the self-employed. 2011 tax return form 1040 L Lay employees (see Religious workers) Living abroad, Overseas duty. 2011 tax return form 1040 , Foreign Earned Income M Members of recognized religious sects, Table 1. 2011 tax return form 1040 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. 2011 tax return form 1040 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. 2011 tax return form 1040 , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. 2011 tax return form 1040 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. 2011 tax return form 1040 , Form SS-8. 2011 tax return form 1040 , Ministers, Members of the Clergy, Refunds of SE tax. 2011 tax return form 1040 , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. 2011 tax return form 1040 Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. 2011 tax return form 1040 Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. 2011 tax return form 1040 S. 2011 tax return form 1040 Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. 2011 tax return form 1040 , Offerings and Fees Overseas duty, Overseas duty. 2011 tax return form 1040 , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. 2011 tax return form 1040 , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. 2011 tax return form 1040 Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. 2011 tax return form 1040 S. 2011 tax return form 1040 Virgin Islands, Guam, the CNMI, and American Samoa. 2011 tax return form 1040 , Specified U. 2011 tax return form 1040 S. 2011 tax return form 1040 possessions. 2011 tax return form 1040 Q Qualified retirement plan, Retirement plans for the self-employed. 2011 tax return form 1040 R Refunds, self-employment tax, Refunds of SE tax. 2011 tax return form 1040 , Refunds of SE tax paid. 2011 tax return form 1040 Reimbursements, Employee reimbursement arrangements. 2011 tax return form 1040 Religious orders, members of, Table 1. 2011 tax return form 1040 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. 2011 tax return form 1040 , Earnings—Members of Religious Orders Religious workers, Table 1. 2011 tax return form 1040 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. 2011 tax return form 1040 , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. 2011 tax return form 1040 , Cantors. 2011 tax return form 1040 Resident aliens, U. 2011 tax return form 1040 S. 2011 tax return form 1040 Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. 2011 tax return form 1040 Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. 2011 tax return form 1040 Royalty income from books, Books or articles. 2011 tax return form 1040 S SECA, Table 1. 2011 tax return form 1040 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. 2011 tax return form 1040 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. 2011 tax return form 1040 , Exemption from SE tax. 2011 tax return form 1040 Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. 2011 tax return form 1040 , Refunds of SE tax paid. 2011 tax return form 1040 Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. 2011 tax return form 1040 SIMPLE plan, Retirement plans for the self-employed. 2011 tax return form 1040 Simplified employee pension (SEP) plan, Retirement plans for the self-employed. 2011 tax return form 1040 Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. 2011 tax return form 1040 Teachers, Teachers or administrators. 2011 tax return form 1040 Theological students, Theological students. 2011 tax return form 1040 Traveling evangelists, Traveling evangelists. 2011 tax return form 1040 U U. 2011 tax return form 1040 S. 2011 tax return form 1040 citizens, U. 2011 tax return form 1040 S. 2011 tax return form 1040 Citizens and Resident and Nonresident Aliens U. 2011 tax return form 1040 S. 2011 tax return form 1040 Virgin Islands, Residents of Puerto Rico, the U. 2011 tax return form 1040 S. 2011 tax return form 1040 Virgin Islands, Guam, the CNMI, and American Samoa. 2011 tax return form 1040 , Specified U. 2011 tax return form 1040 S. 2011 tax return form 1040 possessions. 2011 tax return form 1040 V Vow of poverty, Table 1. 2011 tax return form 1040 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. 2011 tax return form 1040 , Services performed outside the order. 2011 tax return form 1040 , Effect of employee status. 2011 tax return form 1040 , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Flooding, Mudslides and Landslides in West Virginia

Updated 4/19/2012 to include Harrison, Preston and Wayne counties

WVA-2012-1, March 19, 2012

CHARLESTON — Victims of the severe storms, tornadoes, flooding, mudslides and landslides that began on Feb. 29, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Harrison, Lincoln, Marion, Preston, Taylor and Wayne counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Tornadoes, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The 2011 Tax Return Form 1040

2011 tax return form 1040 Publication 514 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 2011 tax return form 1040 Tax questions. 2011 tax return form 1040 Useful Items - You may want to see: Reminders Future developments. 2011 tax return form 1040  For the latest information about developments related to Pub. 2011 tax return form 1040 514, such as legislation enacted after it was published, go to www. 2011 tax return form 1040 irs. 2011 tax return form 1040 gov/pub514. 2011 tax return form 1040 Alternative minimum tax. 2011 tax return form 1040  In addition to your regular income tax, you may be liable for the alternative minimum tax. 2011 tax return form 1040 A foreign tax credit may be allowed in figuring this tax. 2011 tax return form 1040 See the instructions for Form 6251, Alternative Minimum Tax—Individuals, for a discussion of the alternative minimum tax foreign tax credit. 2011 tax return form 1040 Change of address. 2011 tax return form 1040  If your address changes from the address shown on your last return, use Form 8822, Change of Address, to notify the Internal Revenue Service. 2011 tax return form 1040 Photographs of missing children. 2011 tax return form 1040  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 tax return form 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 tax return form 1040 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 tax return form 1040 Introduction If you paid or accrued foreign taxes to a foreign country on foreign source income and are subject to U. 2011 tax return form 1040 S. 2011 tax return form 1040 tax on the same income, you may be able to take either a credit or an itemized deduction for those taxes. 2011 tax return form 1040 Taken as a deduction, foreign income taxes reduce your U. 2011 tax return form 1040 S. 2011 tax return form 1040 taxable income. 2011 tax return form 1040 Taken as a credit, foreign income taxes reduce your U. 2011 tax return form 1040 S. 2011 tax return form 1040 tax liability. 2011 tax return form 1040 In most cases, it is to your advantage to take foreign income taxes as a tax credit. 2011 tax return form 1040 The major scope of this publication is the foreign tax credit. 2011 tax return form 1040 The publication discusses: How to choose to take the credit or the deduction, Who can take the credit, What foreign taxes qualify for the credit, How to figure the credit, and How to carry over unused foreign taxes to other tax years. 2011 tax return form 1040 Unless you qualify for exemption from the foreign tax credit limit, you claim the credit by filing Form 1116 with your U. 2011 tax return form 1040 S. 2011 tax return form 1040 income tax return. 2011 tax return form 1040 Two examples with filled-in Forms 1116 are provided at the end of this publication. 2011 tax return form 1040 Comments and suggestions. 2011 tax return form 1040   We welcome your comments about this publication and your suggestions for future editions. 2011 tax return form 1040   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 tax return form 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 tax return form 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 tax return form 1040   You can send your comments from www. 2011 tax return form 1040 irs. 2011 tax return form 1040 gov/formspubs/. 2011 tax return form 1040 Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2011 tax return form 1040   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 tax return form 1040 Ordering forms and publications. 2011 tax return form 1040   Visit www. 2011 tax return form 1040 irs. 2011 tax return form 1040 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2011 tax return form 1040 Internal Revenue Service 1201 N. 2011 tax return form 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 tax return form 1040   If you have a tax question, check the information available on IRS. 2011 tax return form 1040 gov or call 1-800-829-1040. 2011 tax return form 1040 We cannot answer tax questions sent to either of the above addresses. 2011 tax return form 1040 Useful Items - You may want to see: Publication 54 Tax Guide for U. 2011 tax return form 1040 S. 2011 tax return form 1040 Citizens and Resident Aliens Abroad 519 U. 2011 tax return form 1040 S. 2011 tax return form 1040 Tax Guide for Aliens 570 Tax Guide for Individuals With Income From U. 2011 tax return form 1040 S. 2011 tax return form 1040 Possessions Form (and Instructions) 1116 Foreign Tax Credit See How To Get Tax Help near the end of this publication for information about getting these publications and this form. 2011 tax return form 1040 Prev  Up  Next   Home   More Online Publications