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Can I E File A 2012 Tax Return

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Can I E File A 2012 Tax Return

Can i e file a 2012 tax return 12. Can i e file a 2012 tax return   How To Get More Information Table of Contents Internal Revenue ServiceLow Income Taxpayer Clinics (LITCs) Small Business Administration Other Federal Agencies This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. Can i e file a 2012 tax return Internal Revenue Service Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Can i e file a 2012 tax return Free help with your return. Can i e file a 2012 tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Can i e file a 2012 tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Can i e file a 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i e file a 2012 tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i e file a 2012 tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Can i e file a 2012 tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Can i e file a 2012 tax return gov, download the IRS2Go app, or call 1-800-906-9887. Can i e file a 2012 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i e file a 2012 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i e file a 2012 tax return aarp. Can i e file a 2012 tax return org/money/taxaide or call 1-888-227-7669. Can i e file a 2012 tax return For more information on these programs, go to IRS. Can i e file a 2012 tax return gov and enter “VITA” in the search box. Can i e file a 2012 tax return Internet. Can i e file a 2012 tax return    IRS. Can i e file a 2012 tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Can i e file a 2012 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Can i e file a 2012 tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can i e file a 2012 tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Can i e file a 2012 tax return gov or download the IRS2Go app and select the Refund Status option. Can i e file a 2012 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i e file a 2012 tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Can i e file a 2012 tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i e file a 2012 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i e file a 2012 tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Can i e file a 2012 tax return No need to wait on the phone or stand in line. Can i e file a 2012 tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Can i e file a 2012 tax return When you reach the response screen, you can print the entire interview and the final response for your records. Can i e file a 2012 tax return New subject areas are added on a regular basis. Can i e file a 2012 tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Can i e file a 2012 tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Can i e file a 2012 tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Can i e file a 2012 tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Can i e file a 2012 tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Can i e file a 2012 tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Can i e file a 2012 tax return You can also ask the IRS to mail a return or an account transcript to you. Can i e file a 2012 tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Can i e file a 2012 tax return gov or by calling 1-800-908-9946. Can i e file a 2012 tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Can i e file a 2012 tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Can i e file a 2012 tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Can i e file a 2012 tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Can i e file a 2012 tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Can i e file a 2012 tax return gov and enter Where's My Amended Return? in the search box. Can i e file a 2012 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i e file a 2012 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Can i e file a 2012 tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Can i e file a 2012 tax return gov. Can i e file a 2012 tax return Select the Payment tab on the front page of IRS. Can i e file a 2012 tax return gov for more information. Can i e file a 2012 tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Can i e file a 2012 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i e file a 2012 tax return gov. Can i e file a 2012 tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can i e file a 2012 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i e file a 2012 tax return gov. Can i e file a 2012 tax return Request an Electronic Filing PIN by going to IRS. Can i e file a 2012 tax return gov and entering Electronic Filing PIN in the search box. Can i e file a 2012 tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Can i e file a 2012 tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Can i e file a 2012 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Can i e file a 2012 tax return An employee can answer questions about your tax account or help you set up a payment plan. Can i e file a 2012 tax return Before you visit, check the Office Locator on IRS. Can i e file a 2012 tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Can i e file a 2012 tax return If you have a special need, such as a disability, you can request an appointment. Can i e file a 2012 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i e file a 2012 tax return Apply for an Employer Identification Number (EIN). Can i e file a 2012 tax return Go to IRS. Can i e file a 2012 tax return gov and enter Apply for an EIN in the search box. Can i e file a 2012 tax return Read the Internal Revenue Code, regulations, or other official guidance. Can i e file a 2012 tax return Read Internal Revenue Bulletins. Can i e file a 2012 tax return Sign up to receive local and national tax news and more by email. Can i e file a 2012 tax return Just click on “subscriptions” above the search box on IRS. Can i e file a 2012 tax return gov and choose from a variety of options. Can i e file a 2012 tax return    Phone. Can i e file a 2012 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i e file a 2012 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Can i e file a 2012 tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Can i e file a 2012 tax return gov, or download the IRS2Go app. Can i e file a 2012 tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i e file a 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i e file a 2012 tax return Most VITA and TCE sites offer free electronic filing. Can i e file a 2012 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can i e file a 2012 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can i e file a 2012 tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Can i e file a 2012 tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i e file a 2012 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i e file a 2012 tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i e file a 2012 tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Can i e file a 2012 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i e file a 2012 tax return Note, the above information is for our automated hotline. Can i e file a 2012 tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Can i e file a 2012 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can i e file a 2012 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i e file a 2012 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Can i e file a 2012 tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Can i e file a 2012 tax return You should receive your order within 10 business days. Can i e file a 2012 tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Can i e file a 2012 tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Can i e file a 2012 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can i e file a 2012 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can i e file a 2012 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Can i e file a 2012 tax return    Walk-in. Can i e file a 2012 tax return You can find a selection of forms, publications and services — in-person. Can i e file a 2012 tax return Products. Can i e file a 2012 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i e file a 2012 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can i e file a 2012 tax return Services. Can i e file a 2012 tax return You can walk in to your local TAC for face-to-face tax help. Can i e file a 2012 tax return An employee can answer questions about your tax account or help you set up a payment plan. Can i e file a 2012 tax return Before visiting, use the Office Locator tool on IRS. Can i e file a 2012 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Can i e file a 2012 tax return    Mail. Can i e file a 2012 tax return You can send your order for forms, instructions, and publications to the address below. Can i e file a 2012 tax return You should receive a response within 10 business days after your request is received. Can i e file a 2012 tax return  Internal Revenue Service 1201 N. Can i e file a 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Can i e file a 2012 tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i e file a 2012 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can i e file a 2012 tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Can i e file a 2012 tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Can i e file a 2012 tax return You face (or your business is facing) an immediate threat of adverse action. Can i e file a 2012 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can i e file a 2012 tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Can i e file a 2012 tax return Here's why we can help: TAS is an independent organization within the IRS. Can i e file a 2012 tax return Our advocates know how to work with the IRS. Can i e file a 2012 tax return Our services are free and tailored to meet your needs. Can i e file a 2012 tax return We have offices in every state, the District of Columbia, and Puerto Rico. Can i e file a 2012 tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Can i e file a 2012 tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can i e file a 2012 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Can i e file a 2012 tax return Low Income Taxpayer Clinics (LITCs) Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Can i e file a 2012 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can i e file a 2012 tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Can i e file a 2012 tax return Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. Can i e file a 2012 tax return The SBA also has publications and videos on a variety of business topics. Can i e file a 2012 tax return The following briefly describes assistance provided by the SBA. Can i e file a 2012 tax return Small Business Development Centers (SBDCs). Can i e file a 2012 tax return   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. Can i e file a 2012 tax return Help is available when beginning, improving, or expanding a small business. Can i e file a 2012 tax return Business Information Centers (BICs). Can i e file a 2012 tax return   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. Can i e file a 2012 tax return BICs also offer one-on-one assistance. Can i e file a 2012 tax return Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. Can i e file a 2012 tax return Service Corps of Retired Executives (SCORE). Can i e file a 2012 tax return   SCORE provides small business counseling and training to current and prospective small business owners. Can i e file a 2012 tax return SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. Can i e file a 2012 tax return SCORE also offers a variety of small business workshops. Can i e file a 2012 tax return Internet. Can i e file a 2012 tax return    You can visit the SBA website at www. Can i e file a 2012 tax return sba. Can i e file a 2012 tax return gov. Can i e file a 2012 tax return While visiting the SBA website, you can find a variety of information of interest to small business owners. Can i e file a 2012 tax return Phone. Can i e file a 2012 tax return    Call the SBA Answer Desk at 1-800-U-ASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. Can i e file a 2012 tax return Walk-in. Can i e file a 2012 tax return   You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. Can i e file a 2012 tax return To find the location nearest you, visit the SBA website or call the SBA Answer Desk. Can i e file a 2012 tax return Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. Can i e file a 2012 tax return Most of these are available from the Superintendent of Documents at the Government Printing Office. Can i e file a 2012 tax return You can get information and order these publications and pamphlets in several ways. Can i e file a 2012 tax return Internet. Can i e file a 2012 tax return   You can visit the GPO website at  www. Can i e file a 2012 tax return access. Can i e file a 2012 tax return gpo. Can i e file a 2012 tax return gov. Can i e file a 2012 tax return Mail. Can i e file a 2012 tax return   Write to the GPO at the following address. Can i e file a 2012 tax return  Superintendent of Documents U. Can i e file a 2012 tax return S. Can i e file a 2012 tax return Government Printing Office P. Can i e file a 2012 tax return O. Can i e file a 2012 tax return Box 979050 St. Can i e file a 2012 tax return Louis, MO 63917-9000 Phone. Can i e file a 2012 tax return   Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC, area. Can i e file a 2012 tax return Prev  Up  Next   Home   More Online Publications
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Can i e file a 2012 tax return Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. Can i e file a 2012 tax return Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Can i e file a 2012 tax return Definitions The following definitions are used throughout this publication. Can i e file a 2012 tax return Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. Can i e file a 2012 tax return See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Can i e file a 2012 tax return Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. Can i e file a 2012 tax return You will need to know this date when using this publication for the various tax provisions. Can i e file a 2012 tax return Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Can i e file a 2012 tax return Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. Can i e file a 2012 tax return 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. Can i e file a 2012 tax return 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. Can i e file a 2012 tax return 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. Can i e file a 2012 tax return 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Can i e file a 2012 tax return 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Can i e file a 2012 tax return Charles, Stone, Taney, Vernon, and Webster. Can i e file a 2012 tax return 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Can i e file a 2012 tax return 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. Can i e file a 2012 tax return *For more details, go to www. Can i e file a 2012 tax return fema. Can i e file a 2012 tax return gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. Can i e file a 2012 tax return Charitable Giving Incentives. Can i e file a 2012 tax return Net Operating Losses. Can i e file a 2012 tax return Education Credits. Can i e file a 2012 tax return Recapture of Federal Mortgage Subsidy. Can i e file a 2012 tax return Tax Relief for Temporary Relocation. Can i e file a 2012 tax return Employee Retention Credit. Can i e file a 2012 tax return Employer Housing Credit and Exclusion. Can i e file a 2012 tax return Demolition and Clean-up Costs. Can i e file a 2012 tax return Increase in Rehabilitation Credit. Can i e file a 2012 tax return Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Can i e file a 2012 tax return Clair, and Scott. Can i e file a 2012 tax return 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Can i e file a 2012 tax return 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Can i e file a 2012 tax return 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. Can i e file a 2012 tax return 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Can i e file a 2012 tax return 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Can i e file a 2012 tax return 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. Can i e file a 2012 tax return Genevieve, St. Can i e file a 2012 tax return Louis, the Independent City of St. Can i e file a 2012 tax return Louis, Scott, Sullivan, and Worth. Can i e file a 2012 tax return 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Can i e file a 2012 tax return 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. Can i e file a 2012 tax return 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Can i e file a 2012 tax return 06/05/2008through07/25/2008 Wisconsin Lafayette. Can i e file a 2012 tax return * For more details, go to www. Can i e file a 2012 tax return fema. Can i e file a 2012 tax return gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Can i e file a 2012 tax return Individuals. Can i e file a 2012 tax return   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Can i e file a 2012 tax return A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. Can i e file a 2012 tax return   A qualified contribution must also meet all of the following requirements. Can i e file a 2012 tax return Be paid after May 1, 2008, and before January 1, 2009. Can i e file a 2012 tax return The contribution must be for relief efforts in one or more Midwestern disaster areas. Can i e file a 2012 tax return Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Can i e file a 2012 tax return   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Can i e file a 2012 tax return You can carry over any contributions you are not able to deduct for 2008 because of this limit. Can i e file a 2012 tax return In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Can i e file a 2012 tax return Exception. Can i e file a 2012 tax return   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. Can i e file a 2012 tax return Corporations. Can i e file a 2012 tax return   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. Can i e file a 2012 tax return Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Can i e file a 2012 tax return The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. Can i e file a 2012 tax return Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Can i e file a 2012 tax return Partners and shareholders. Can i e file a 2012 tax return   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Can i e file a 2012 tax return More information. Can i e file a 2012 tax return   For more information, see Publication 526 or Publication 542, Corporations. Can i e file a 2012 tax return Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Can i e file a 2012 tax return Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Can i e file a 2012 tax return The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Can i e file a 2012 tax return 41 cents per mile for the period July 1 through December 31, 2008. Can i e file a 2012 tax return Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Can i e file a 2012 tax return You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. Can i e file a 2012 tax return You cannot claim a deduction or credit for amounts you exclude. Can i e file a 2012 tax return You must keep records of miles driven, time, place (or use), and purpose of the mileage. Can i e file a 2012 tax return The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Can i e file a 2012 tax return 50. Can i e file a 2012 tax return 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Can i e file a 2012 tax return 58. Can i e file a 2012 tax return 5 cents per mile for the period July 1 through December 31, 2008. Can i e file a 2012 tax return Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Can i e file a 2012 tax return The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Can i e file a 2012 tax return For more information, see Publication 547. Can i e file a 2012 tax return Limits on personal casualty or theft losses. Can i e file a 2012 tax return   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. Can i e file a 2012 tax return Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Can i e file a 2012 tax return A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. Can i e file a 2012 tax return When to deduct the loss. Can i e file a 2012 tax return   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Can i e file a 2012 tax return However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Can i e file a 2012 tax return Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Can i e file a 2012 tax return   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. Can i e file a 2012 tax return Cross out “2008” and enter “2007” at the top of Form 4684. Can i e file a 2012 tax return Time limit for making election. Can i e file a 2012 tax return   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Can i e file a 2012 tax return The due date (without extensions) for filing your 2008 income tax return. Can i e file a 2012 tax return The due date (with extensions) for filing your 2007 income tax return. Can i e file a 2012 tax return Example. Can i e file a 2012 tax return If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. Can i e file a 2012 tax return Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). Can i e file a 2012 tax return However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. Can i e file a 2012 tax return For more information, see the Instructions for Form 4684. Can i e file a 2012 tax return Net Operating Losses This benefit applies only to the counties in Table 1. Can i e file a 2012 tax return Qualified disaster recovery assistance loss. Can i e file a 2012 tax return   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Can i e file a 2012 tax return However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. Can i e file a 2012 tax return In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Can i e file a 2012 tax return   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. Can i e file a 2012 tax return Qualified disaster recovery assistance casualty loss. Can i e file a 2012 tax return   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. Can i e file a 2012 tax return Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Can i e file a 2012 tax return More information. Can i e file a 2012 tax return   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Can i e file a 2012 tax return IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return Definitions Qualified disaster recovery assistance distribution. Can i e file a 2012 tax return   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Can i e file a 2012 tax return The distribution was made on or after the applicable disaster date and before January 1, 2010. Can i e file a 2012 tax return Your main home was located in a Midwestern disaster area on the applicable disaster date. Can i e file a 2012 tax return You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Can i e file a 2012 tax return   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Can i e file a 2012 tax return If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. Can i e file a 2012 tax return   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. Can i e file a 2012 tax return Eligible retirement plan. Can i e file a 2012 tax return   An eligible retirement plan can be any of the following. Can i e file a 2012 tax return A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Can i e file a 2012 tax return A qualified annuity plan. Can i e file a 2012 tax return A tax-sheltered annuity contract. Can i e file a 2012 tax return A governmental section 457 deferred compensation plan. Can i e file a 2012 tax return A traditional, SEP, SIMPLE, or Roth IRA. Can i e file a 2012 tax return Main home. Can i e file a 2012 tax return   Generally, your main home is the home where you live most of the time. Can i e file a 2012 tax return A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Can i e file a 2012 tax return Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Can i e file a 2012 tax return Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Can i e file a 2012 tax return However, if you elect, you can include the entire distribution in your income in the year it was received. Can i e file a 2012 tax return Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Can i e file a 2012 tax return However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. Can i e file a 2012 tax return For more information, see Form 8930. Can i e file a 2012 tax return Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Can i e file a 2012 tax return If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Can i e file a 2012 tax return Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Can i e file a 2012 tax return However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Can i e file a 2012 tax return You have three years from the day after the date you received the distribution to make a repayment. Can i e file a 2012 tax return Amounts that are repaid are treated as a qualified rollover and are not included in income. Can i e file a 2012 tax return Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Can i e file a 2012 tax return See Form 8930 for more information on how to report repayments. Can i e file a 2012 tax return Exceptions. Can i e file a 2012 tax return   You cannot repay the following types of distributions. Can i e file a 2012 tax return Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Can i e file a 2012 tax return Required minimum distributions. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. Can i e file a 2012 tax return If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. Can i e file a 2012 tax return For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Can i e file a 2012 tax return To be a qualified distribution, the distribution must meet all of the following requirements. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return The distribution was received after the date that was 6 months before the day after the applicable disaster date. Can i e file a 2012 tax return The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Can i e file a 2012 tax return Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Can i e file a 2012 tax return A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Can i e file a 2012 tax return You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Can i e file a 2012 tax return Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Can i e file a 2012 tax return The following benefits are available to qualified individuals. Can i e file a 2012 tax return Increases to the limits for distributions treated as loans from employer plans. Can i e file a 2012 tax return A 1-year suspension for payments due on plan loans. Can i e file a 2012 tax return Qualified individual. Can i e file a 2012 tax return   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Limits on plan loans. Can i e file a 2012 tax return   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Can i e file a 2012 tax return In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Can i e file a 2012 tax return If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. Can i e file a 2012 tax return One-year suspension of loan payments. Can i e file a 2012 tax return   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Can i e file a 2012 tax return To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. Can i e file a 2012 tax return Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Can i e file a 2012 tax return You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. Can i e file a 2012 tax return Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Can i e file a 2012 tax return Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return Earned income. Can i e file a 2012 tax return    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. Can i e file a 2012 tax return If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. Can i e file a 2012 tax return Joint returns. Can i e file a 2012 tax return   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Can i e file a 2012 tax return If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Can i e file a 2012 tax return Making the election. Can i e file a 2012 tax return   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. Can i e file a 2012 tax return However, you can make the election for the additional child tax credit even if you do not take the EIC. Can i e file a 2012 tax return   Electing to use your 2007 earned income can increase or decrease your EIC. Can i e file a 2012 tax return Take the following steps to decide whether to make the election. Can i e file a 2012 tax return Figure your 2008 EIC using your 2007 earned income. Can i e file a 2012 tax return Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Can i e file a 2012 tax return Add the results of (1) and (2). Can i e file a 2012 tax return Figure your 2008 EIC using your 2008 earned income. Can i e file a 2012 tax return Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Can i e file a 2012 tax return Add the results of (4) and (5). Can i e file a 2012 tax return Compare the results of (3) and (6). Can i e file a 2012 tax return If (3) is larger than (6), it is to your benefit to make the election. Can i e file a 2012 tax return If (3) is equal to or smaller than (6), making the election will not help you. Can i e file a 2012 tax return   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Can i e file a 2012 tax return   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Can i e file a 2012 tax return Getting your 2007 tax return information. Can i e file a 2012 tax return   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. Can i e file a 2012 tax return You can also get this information by visiting the IRS website at www. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov. Can i e file a 2012 tax return   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Can i e file a 2012 tax return See Request for Copy or Transcript of Tax Return on page 11. Can i e file a 2012 tax return Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Can i e file a 2012 tax return You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return The additional exemption amount is claimed on Form 8914. Can i e file a 2012 tax return You can claim an additional exemption amount only one time for a specific individual. Can i e file a 2012 tax return If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Can i e file a 2012 tax return The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Can i e file a 2012 tax return Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Can i e file a 2012 tax return The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Can i e file a 2012 tax return If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Can i e file a 2012 tax return For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. Can i e file a 2012 tax return If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. Can i e file a 2012 tax return In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). Can i e file a 2012 tax return To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. Can i e file a 2012 tax return If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Can i e file a 2012 tax return You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Can i e file a 2012 tax return You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Can i e file a 2012 tax return Food, clothing, or personal items consumed or used by the displaced individual. Can i e file a 2012 tax return Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Can i e file a 2012 tax return Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Can i e file a 2012 tax return However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. Can i e file a 2012 tax return Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. Can i e file a 2012 tax return For more information, see Form 8914. Can i e file a 2012 tax return Education Credits This benefit applies only to the counties in Table 1. Can i e file a 2012 tax return The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. Can i e file a 2012 tax return The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. Can i e file a 2012 tax return The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Can i e file a 2012 tax return The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Can i e file a 2012 tax return This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Can i e file a 2012 tax return In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. Can i e file a 2012 tax return Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Can i e file a 2012 tax return For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Can i e file a 2012 tax return For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. Can i e file a 2012 tax return The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Can i e file a 2012 tax return The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Can i e file a 2012 tax return You will need to contact the eligible educational institution for qualified room and board costs. Can i e file a 2012 tax return For more information, see Form 8863. Can i e file a 2012 tax return See Form 8917 for the tuition and fees deduction. Can i e file a 2012 tax return Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Can i e file a 2012 tax return Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Can i e file a 2012 tax return However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. Can i e file a 2012 tax return This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. Can i e file a 2012 tax return Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Can i e file a 2012 tax return Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. Can i e file a 2012 tax return If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Can i e file a 2012 tax return You may also have to reduce certain tax attributes by the amount excluded. Can i e file a 2012 tax return For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Can i e file a 2012 tax return Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Can i e file a 2012 tax return The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Can i e file a 2012 tax return The IRS has exercised this authority as follows. Can i e file a 2012 tax return In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. Can i e file a 2012 tax return Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Can i e file a 2012 tax return An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Can i e file a 2012 tax return The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Can i e file a 2012 tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Can i e file a 2012 tax return Use Form 5884-A to claim the credit. Can i e file a 2012 tax return Employers affected by the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return Eligible employer. Can i e file a 2012 tax return   For this purpose, an eligible employer is any employer who meets all of the following. Can i e file a 2012 tax return Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Can i e file a 2012 tax return Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Can i e file a 2012 tax return Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return Eligible employee. Can i e file a 2012 tax return   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. Can i e file a 2012 tax return An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. Can i e file a 2012 tax return Qualified wages. Can i e file a 2012 tax return   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. Can i e file a 2012 tax return In addition, the wages must have been paid or incurred after the applicable disaster date. Can i e file a 2012 tax return    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. Can i e file a 2012 tax return    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Can i e file a 2012 tax return Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Can i e file a 2012 tax return Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Can i e file a 2012 tax return   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. Can i e file a 2012 tax return For a special rule that applies to railroad employees, see section 51(h)(1)(B). Can i e file a 2012 tax return   Qualified wages do not include the following. Can i e file a 2012 tax return Wages paid to your dependent or a related individual. Can i e file a 2012 tax return See section 51(i)(1). Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Wages for services of replacement workers during a strike or lockout. Can i e file a 2012 tax return   For more information, see Form 5884-A. Can i e file a 2012 tax return Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Can i e file a 2012 tax return An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Can i e file a 2012 tax return The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. Can i e file a 2012 tax return The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). Can i e file a 2012 tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Can i e file a 2012 tax return The employer must use Form 5884-A to claim the credit. Can i e file a 2012 tax return A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. Can i e file a 2012 tax return The employee cannot be your dependent or a related individual. Can i e file a 2012 tax return See section 51(i)(1). Can i e file a 2012 tax return For more information, see Form 5884-A. Can i e file a 2012 tax return Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Can i e file a 2012 tax return You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Can i e file a 2012 tax return Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Can i e file a 2012 tax return Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Can i e file a 2012 tax return Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Can i e file a 2012 tax return The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. Can i e file a 2012 tax return For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Can i e file a 2012 tax return For certified historic structures, the credit percentage is increased from 20% to 26%. Can i e file a 2012 tax return For more information, see Form 3468, Investment Credit. Can i e file a 2012 tax return Request for Copy or Transcript of Tax Return Request for copy of tax return. Can i e file a 2012 tax return   You can use Form 4506 to order a copy of your tax return. Can i e file a 2012 tax return Generally, there is a $57 fee for requesting each copy of a tax return. Can i e file a 2012 tax return If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. Can i e file a 2012 tax return Request for transcript of tax return. Can i e file a 2012 tax return   You can use Form 4506-T to order a free transcript of your tax return. Can i e file a 2012 tax return A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Can i e file a 2012 tax return You can also call 1-800-829-1040 to order a transcript. Can i e file a 2012 tax return How To Get Tax Help Special IRS assistance. Can i e file a 2012 tax return   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. Can i e file a 2012 tax return We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. Can i e file a 2012 tax return Call 1-866-562-5227 Monday through FridayIn English–7 a. Can i e file a 2012 tax return m. Can i e file a 2012 tax return to 10 p. Can i e file a 2012 tax return m. Can i e file a 2012 tax return local timeIn Spanish–8 a. Can i e file a 2012 tax return m. Can i e file a 2012 tax return to 9:30 p. Can i e file a 2012 tax return m. Can i e file a 2012 tax return local time   The IRS website at www. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov has notices and other tax relief information. Can i e file a 2012 tax return Check it periodically for any new guidance. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Can i e file a 2012 tax return Contacting your Taxpayer Advocate. Can i e file a 2012 tax return   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. Can i e file a 2012 tax return Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Can i e file a 2012 tax return Our service is free, confidential, and tailored to meet your needs. Can i e file a 2012 tax return You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. Can i e file a 2012 tax return TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Can i e file a 2012 tax return This includes businesses as well as individuals. Can i e file a 2012 tax return TAS employees know the IRS and how to navigate it. Can i e file a 2012 tax return We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. Can i e file a 2012 tax return TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Can i e file a 2012 tax return You can call your local advocate, whose number is in your phone book, in Pub. Can i e file a 2012 tax return 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov/advocate. Can i e file a 2012 tax return You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Can i e file a 2012 tax return You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Can i e file a 2012 tax return taxtoolkit. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov. Can i e file a 2012 tax return Low Income Taxpayer Clinics (LITCs). Can i e file a 2012 tax return   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Can i e file a 2012 tax return LITCs are independent from the IRS. Can i e file a 2012 tax return Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. Can i e file a 2012 tax return If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Can i e file a 2012 tax return For more information, see Publication 4134, Low Income Taxpayer Clinic List. Can i e file a 2012 tax return This publication is available at www. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Can i e file a 2012 tax return Free tax services. Can i e file a 2012 tax return   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Can i e file a 2012 tax return It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Can i e file a 2012 tax return It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Can i e file a 2012 tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Can i e file a 2012 tax return Free help with your return. Can i e file a 2012 tax return   Free help in preparing your return is available nationwide from IRS-trained volunteers. Can i e file a 2012 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Can i e file a 2012 tax return Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i e file a 2012 tax return To find the nearest VITA or TCE site, call 1-800-829-1040. Can i e file a 2012 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i e file a 2012 tax return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Can i e file a 2012 tax return aarp. Can i e file a 2012 tax return org/money/taxaide. Can i e file a 2012 tax return   For more information on these programs, go to www. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov and enter keyword “VITA” in the upper right-hand corner. Can i e file a 2012 tax return Internet. Can i e file a 2012 tax return You can access the IRS website at www. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov 24 hours a day, 7 days a week to: E-file your return. Can i e file a 2012 tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Can i e file a 2012 tax return Check the status of your 2009 refund. Can i e file a 2012 tax return Go to www. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov and click on Where's My Refund. Can i e file a 2012 tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Can i e file a 2012 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Can i e file a 2012 tax return Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Can i e file a 2012 tax return Download forms, instructions, and publications. Can i e file a 2012 tax return Order IRS products online. Can i e file a 2012 tax return Research your tax questions online. Can i e file a 2012 tax return Search publications online by topic or keyword. Can i e file a 2012 tax return Use the online Internal Revenue Code, Regulations, or other official guidance. Can i e file a 2012 tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Can i e file a 2012 tax return Figure your withholding allowances using the withholding calculator online at www. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov/individuals. Can i e file a 2012 tax return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Can i e file a 2012 tax return Sign up to receive local and national tax news by email. Can i e file a 2012 tax return Get information on starting and operating a small business. Can i e file a 2012 tax return Phone. Can i e file a 2012 tax return Many services are available by phone. Can i e file a 2012 tax return Ordering forms, instructions, and publications. Can i e file a 2012 tax return Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Can i e file a 2012 tax return You should receive your order within 10 days. Can i e file a 2012 tax return Asking tax questions. Can i e file a 2012 tax return Call the IRS with your tax questions at 1-800-829-1040. Can i e file a 2012 tax return Solving problems. Can i e file a 2012 tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Can i e file a 2012 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Can i e file a 2012 tax return Call your local Taxpayer Assistance Center for an appointment. Can i e file a 2012 tax return To find the number, go to www. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can i e file a 2012 tax return TTY/TDD equipment. Can i e file a 2012 tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Can i e file a 2012 tax return TeleTax topics. Can i e file a 2012 tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Can i e file a 2012 tax return Refund information. Can i e file a 2012 tax return To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Can i e file a 2012 tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Can i e file a 2012 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Can i e file a 2012 tax return Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Can i e file a 2012 tax return Refunds are sent out weekly on Fridays. Can i e file a 2012 tax return If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Can i e file a 2012 tax return Other refund information. Can i e file a 2012 tax return To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Can i e file a 2012 tax return Evaluating the quality of our telephone services. Can i e file a 2012 tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Can i e file a 2012 tax return One method is for a second IRS representative to listen in on or record random telephone calls. Can i e file a 2012 tax return Another is to ask some callers to complete a short survey at the end of the call. Can i e file a 2012 tax return Walk-in. Can i e file a 2012 tax return Many products and services are available on a walk-in basis. Can i e file a 2012 tax return Products. Can i e file a 2012 tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Can i e file a 2012 tax return Services. Can i e file a 2012 tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Can i e file a 2012 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Can i e file a 2012 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Can i e file a 2012 tax return No appointment is necessary—just walk in. Can i e file a 2012 tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Can i e file a 2012 tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Can i e file a 2012 tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Can i e file a 2012 tax return All other issues will be handled without an appointment. Can i e file a 2012 tax return To find the number of your local office, go to www. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Can i e file a 2012 tax return Mail. Can i e file a 2012 tax return You can send your order for forms, instructions, and publications to the address below. Can i e file a 2012 tax return You should receive a response within 10 days after your request is received. Can i e file a 2012 tax return Internal Revenue Service1201 N. Can i e file a 2012 tax return Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Can i e file a 2012 tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Can i e file a 2012 tax return Prior-year forms, instructions, and publications. Can i e file a 2012 tax return Tax Map: an electronic research tool and finding aid. Can i e file a 2012 tax return Tax law frequently asked questions. Can i e file a 2012 tax return Tax Topics from the IRS telephone response system. Can i e file a 2012 tax return Internal Revenue Code—Title 26 of the U. Can i e file a 2012 tax return S. Can i e file a 2012 tax return Code. Can i e file a 2012 tax return Fill-in, print, and save features for most tax forms. Can i e file a 2012 tax return Internal Revenue Bulletins. Can i e file a 2012 tax return Toll-free and email technical support. Can i e file a 2012 tax return Two releases during the year. Can i e file a 2012 tax return – The first release will ship the beginning of January 2010. Can i e file a 2012 tax return – The final release will ship the beginning of March 2010. Can i e file a 2012 tax return Purchase the DVD from National Technical Information Service (NTIS) at www. Can i e file a 2012 tax return irs. Can i e file a 2012 tax return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Can i e file a 2012 tax return Prev  Up  Next   Home   More Online Publications