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2012 tax software download Publication 936 - Additional Material Prev  Up  Next   Home   More Online Publications
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Hurricane Grant Guidelines Now Available

IR-2008-115, Oct. 10, 2008

WASHINGTON — The Internal Revenue Service today released a notice designed to help eligible homeowners who received federal reimbursement grants stemming from Hurricanes Katrina, Rita or Wilma take advantage of a new tax provision.

Notice 2008-95 provides guidelines to homeowners who received these grants, including the Louisiana Road Home Grants and the Mississippi Development Authority Hurricane Katrina Homeowner Grants.

The Housing and Economic Recovery Act, enacted this summer, included the new provision, aimed at helping grant recipients who previously claimed hurricane-related disaster-loss deductions on their main home. The new law gives affected homeowners the option of adjusting previously claimed deductions by treating their federal reimbursement grants as reimbursement for the losses they suffered on their main home from Hurricanes Katrina, Rita or Wilma.

Before this change, homeowners who claimed casualty loss deductions and received grants in a later tax year as reimbursement for the loss were required by law to pay tax on part or all of the grant to compensate for the tax benefit of the prior deduction. While individual circumstances varied, this meant that some taxpayers ended up paying more tax on the grant than they saved by claiming the deduction.

The notice explains how eligible taxpayers can amend prior-year returns to reduce the casualty loss deduction by the amount of the grant, and explains that taxpayers have one year to pay back any resulting tax due, penalty-free and interest-free. To qualify for this relief, these amended returns must be filed by July 30, 2009, and the entire resulting tax due paid by July 30, 2010, in most cases. The notice also provides special instructions for those taxpayers who have already filed an amended return.

Taxpayers should write the words, “Hurricane Grant Relief” in dark, bold letters at the top of their amended return, Form 1040X, and mail it to: Internal Revenue Service Center, Austin, TX 73301-0255. Amended returns cannot be filed electronically.

The IRS cautioned that, although filing an amended return may be a good option for many, it won’t necessarily be the right choice for everyone. The agency urges affected taxpayers and their representatives to consider carefully which option is best under their particular circumstances.

Page Last Reviewed or Updated: 24-Mar-2014

The 2012 Tax Software Download

2012 tax software download 1. 2012 tax software download   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. 2012 tax software download Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. 2012 tax software download Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. 2012 tax software download If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. 2012 tax software download gov and use the Interactive Tax Assistant (ITA). 2012 tax software download You can find the ITA by going to IRS. 2012 tax software download gov and entering “interactive tax assistant” in the search box. 2012 tax software download Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. 2012 tax software download General Requirements If you are a U. 2012 tax software download S. 2012 tax software download citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. 2012 tax software download For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. 2012 tax software download If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. 2012 tax software download S. 2012 tax software download citizens. 2012 tax software download See Publication 519, U. 2012 tax software download S. 2012 tax software download Tax Guide for Aliens. 2012 tax software download Table 1-1. 2012 tax software download 2013 Filing Requirements Chart for Most Taxpayers Note. 2012 tax software download You must file a return if your gross income was at least the amount shown in the last column. 2012 tax software download IF your filing status is. 2012 tax software download . 2012 tax software download . 2012 tax software download AND at the end of 2013 you were*. 2012 tax software download . 2012 tax software download . 2012 tax software download THEN file a return if your gross income** was at least. 2012 tax software download . 2012 tax software download . 2012 tax software download Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. 2012 tax software download ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 2012 tax software download It also includes gains, but not losses, reported on Form 8949 or Schedule D. 2012 tax software download Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 2012 tax software download But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. 2012 tax software download Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 2012 tax software download If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. 2012 tax software download *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. 2012 tax software download Gross income. 2012 tax software download   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2012 tax software download If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. 2012 tax software download The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and 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investments and from incidental or outside operations or sources. 2012 tax software download See Publication 334, Tax Guide for Small Business, for more information. 2012 tax software download Dependents. 2012 tax software download   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. 2012 tax software download See Publication 501. 2012 tax software download Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. 2012 tax software download If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. 2012 tax software download You also have other duties, such as notifying the IRS that you are acting as the personal representative. 2012 tax software download Form 56, Notice Concerning Fiduciary Relationship, is 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for both years, you must file a return for 2013 even though you did not have to file a return for 2012. 2012 tax software download Prev  Up  Next   Home   More Online Publications