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File 1040x online 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. File 1040x online 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). File 1040x online Definitions The following definitions are used throughout this publication. File 1040x online 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. File 1040x online See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. File 1040x online 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. File 1040x online You will need to know this date when using this publication for the various tax provisions. File 1040x online Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. File 1040x online 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. File 1040x online 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. File 1040x online 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. File 1040x online 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. File 1040x online 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. File 1040x online 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. File 1040x online Charles, Stone, Taney, Vernon, and Webster. File 1040x online 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. File 1040x online 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. File 1040x online *For more details, go to www. File 1040x online fema. File 1040x online 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. File 1040x online Charitable Giving Incentives. File 1040x online Net Operating Losses. File 1040x online Education Credits. File 1040x online Recapture of Federal Mortgage Subsidy. File 1040x online Tax Relief for Temporary Relocation. File 1040x online Employee Retention Credit. File 1040x online Employer Housing Credit and Exclusion. File 1040x online Demolition and Clean-up Costs. File 1040x online Increase in Rehabilitation Credit. File 1040x online Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. File 1040x online Clair, and Scott. File 1040x online 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. File 1040x online 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. File 1040x online 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. File 1040x online 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. File 1040x online 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. File 1040x online 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. File 1040x online Genevieve, St. File 1040x online Louis, the Independent City of St. File 1040x online Louis, Scott, Sullivan, and Worth. File 1040x online 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. File 1040x online 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. File 1040x online 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. File 1040x online 06/05/2008through07/25/2008 Wisconsin Lafayette. File 1040x online * For more details, go to www. File 1040x online fema. File 1040x online gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. File 1040x online Individuals. File 1040x online   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. File 1040x online 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. File 1040x online   A qualified contribution must also meet all of the following requirements. File 1040x online Be paid after May 1, 2008, and before January 1, 2009. File 1040x online The contribution must be for relief efforts in one or more Midwestern disaster areas. File 1040x online 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. File 1040x online   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. File 1040x online You can carry over any contributions you are not able to deduct for 2008 because of this limit. File 1040x online In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. File 1040x online Exception. File 1040x online   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. File 1040x online Corporations. File 1040x online   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. File 1040x online 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. File 1040x online 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. File 1040x online Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. File 1040x online Partners and shareholders. File 1040x online   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. File 1040x online More information. File 1040x online   For more information, see Publication 526 or Publication 542, Corporations. File 1040x online Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. File 1040x online Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. File 1040x online 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. File 1040x online 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. File 1040x online 41 cents per mile for the period July 1 through December 31, 2008. File 1040x online Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. File 1040x online 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. File 1040x online You cannot claim a deduction or credit for amounts you exclude. File 1040x online You must keep records of miles driven, time, place (or use), and purpose of the mileage. File 1040x online The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. File 1040x online 50. File 1040x online 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. File 1040x online 58. File 1040x online 5 cents per mile for the period July 1 through December 31, 2008. File 1040x online Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. File 1040x online 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. File 1040x online For more information, see Publication 547. File 1040x online Limits on personal casualty or theft losses. File 1040x online   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. File 1040x online 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. File 1040x online When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. File 1040x online 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. File 1040x online When to deduct the loss. File 1040x online   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. File 1040x online However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. File 1040x online Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. File 1040x online   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. File 1040x online Cross out “2008” and enter “2007” at the top of Form 4684. File 1040x online Time limit for making election. File 1040x online   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. File 1040x online The due date (without extensions) for filing your 2008 income tax return. File 1040x online The due date (with extensions) for filing your 2007 income tax return. File 1040x online Example. File 1040x online 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. File 1040x online Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. File 1040x online 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. File 1040x online 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). File 1040x online 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. File 1040x online For more information, see the Instructions for Form 4684. File 1040x online Net Operating Losses This benefit applies only to the counties in Table 1. File 1040x online Qualified disaster recovery assistance loss. File 1040x online   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. File 1040x online 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. File 1040x online In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. File 1040x online   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. File 1040x online Qualified disaster recovery assistance casualty loss. File 1040x online   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. File 1040x online 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. File 1040x online 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. File 1040x online More information. File 1040x online   For more information on NOLs, see Publication 536 or Publication 542, Corporations. File 1040x online 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. File 1040x online Definitions Qualified disaster recovery assistance distribution. File 1040x online   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. File 1040x online The distribution was made on or after the applicable disaster date and before January 1, 2010. File 1040x online Your main home was located in a Midwestern disaster area on the applicable disaster date. File 1040x online 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. File 1040x online 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. File 1040x online   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. File 1040x online Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. File 1040x online   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. File 1040x online 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. File 1040x online   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. File 1040x online Eligible retirement plan. File 1040x online   An eligible retirement plan can be any of the following. File 1040x online A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). File 1040x online A qualified annuity plan. File 1040x online A tax-sheltered annuity contract. File 1040x online A governmental section 457 deferred compensation plan. File 1040x online A traditional, SEP, SIMPLE, or Roth IRA. File 1040x online Main home. File 1040x online   Generally, your main home is the home where you live most of the time. File 1040x online A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. File 1040x online Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. File 1040x online Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. File 1040x online However, if you elect, you can include the entire distribution in your income in the year it was received. File 1040x online 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). File 1040x online 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. File 1040x online For more information, see Form 8930. File 1040x online Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. File 1040x online 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. File 1040x online Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. File 1040x online However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. File 1040x online You have three years from the day after the date you received the distribution to make a repayment. File 1040x online Amounts that are repaid are treated as a qualified rollover and are not included in income. File 1040x online Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. File 1040x online See Form 8930 for more information on how to report repayments. File 1040x online Exceptions. File 1040x online   You cannot repay the following types of distributions. File 1040x online Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). File 1040x online Required minimum distributions. File 1040x online 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. File 1040x online 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. File 1040x online 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. File 1040x online For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. File 1040x online To be a qualified distribution, the distribution must meet all of the following requirements. File 1040x online 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. File 1040x online The distribution was received after the date that was 6 months before the day after the applicable disaster date. File 1040x online 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. File 1040x online Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. File 1040x online Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. File 1040x online 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. File 1040x online You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. File 1040x online Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. File 1040x online The following benefits are available to qualified individuals. File 1040x online Increases to the limits for distributions treated as loans from employer plans. File 1040x online A 1-year suspension for payments due on plan loans. File 1040x online Qualified individual. File 1040x online   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. File 1040x online 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. File 1040x online Limits on plan loans. File 1040x online   The $50,000 limit for distributions treated as plan loans is increased to $100,000. File 1040x online In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. File 1040x online 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. File 1040x online One-year suspension of loan payments. File 1040x online   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. File 1040x online 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. File 1040x online Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. File 1040x online 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. File 1040x online Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. File 1040x online 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. File 1040x online Earned income. File 1040x online    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. File 1040x online 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. File 1040x online Joint returns. File 1040x online   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. File 1040x online If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. File 1040x online Making the election. File 1040x online   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. File 1040x online However, you can make the election for the additional child tax credit even if you do not take the EIC. File 1040x online   Electing to use your 2007 earned income can increase or decrease your EIC. File 1040x online Take the following steps to decide whether to make the election. File 1040x online Figure your 2008 EIC using your 2007 earned income. File 1040x online Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. File 1040x online Add the results of (1) and (2). File 1040x online Figure your 2008 EIC using your 2008 earned income. File 1040x online Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. File 1040x online Add the results of (4) and (5). File 1040x online Compare the results of (3) and (6). File 1040x online If (3) is larger than (6), it is to your benefit to make the election. File 1040x online If (3) is equal to or smaller than (6), making the election will not help you. File 1040x online   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. File 1040x online   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. File 1040x online Getting your 2007 tax return information. File 1040x online   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. File 1040x online You can also get this information by visiting the IRS website at www. File 1040x online irs. File 1040x online gov. File 1040x online   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. File 1040x online See Request for Copy or Transcript of Tax Return on page 11. File 1040x online 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. File 1040x online 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. File 1040x online The additional exemption amount is claimed on Form 8914. File 1040x online You can claim an additional exemption amount only one time for a specific individual. File 1040x online If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. File 1040x online The maximum additional exemption amount you can claim for all displaced individuals is $2,000. File 1040x online Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. File 1040x online The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. File 1040x online If married filing separately, the $2,000 can be divided in $500 increments between the spouses. File 1040x online 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. File 1040x online 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. File 1040x online 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). File 1040x online 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. File 1040x online 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. File 1040x online You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. File 1040x online You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. File 1040x online Food, clothing, or personal items consumed or used by the displaced individual. File 1040x online Reimbursement for the cost of any long distance telephone calls made by the displaced individual. File 1040x online Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. File 1040x online 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. File 1040x online 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. File 1040x online For more information, see Form 8914. File 1040x online Education Credits This benefit applies only to the counties in Table 1. File 1040x online 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. File 1040x online 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. File 1040x online The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. File 1040x online The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. File 1040x online This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. File 1040x online 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. File 1040x online Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. File 1040x online For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. File 1040x online 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. File 1040x online 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. File 1040x online The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. File 1040x online You will need to contact the eligible educational institution for qualified room and board costs. File 1040x online For more information, see Form 8863. File 1040x online See Form 8917 for the tuition and fees deduction. File 1040x online Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. File 1040x online 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. File 1040x online 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. File 1040x online 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. File 1040x online 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. File 1040x online 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. File 1040x online 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. File 1040x online 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. File 1040x online This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. File 1040x online You may also have to reduce certain tax attributes by the amount excluded. File 1040x online For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). File 1040x online Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. File 1040x online 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. File 1040x online However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. File 1040x online The IRS has exercised this authority as follows. File 1040x online 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. File 1040x online 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. File 1040x online 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. File 1040x online Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. File 1040x online An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. File 1040x online The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). File 1040x online Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). File 1040x online Use Form 5884-A to claim the credit. File 1040x online Employers affected by the severe storms, tornadoes, or flooding. File 1040x online   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. File 1040x online Eligible employer. File 1040x online   For this purpose, an eligible employer is any employer who meets all of the following. File 1040x online Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. File 1040x online Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. File 1040x online 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. File 1040x online Eligible employee. File 1040x online   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. File 1040x online 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. File 1040x online Qualified wages. File 1040x online   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. File 1040x online In addition, the wages must have been paid or incurred after the applicable disaster date. File 1040x online    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. File 1040x online    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). File 1040x online Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. File 1040x online Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. File 1040x online   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. File 1040x online For a special rule that applies to railroad employees, see section 51(h)(1)(B). File 1040x online   Qualified wages do not include the following. File 1040x online Wages paid to your dependent or a related individual. File 1040x online See section 51(i)(1). File 1040x online 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. File 1040x online Wages for services of replacement workers during a strike or lockout. File 1040x online   For more information, see Form 5884-A. File 1040x online Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. File 1040x online An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. File 1040x online 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. File 1040x online 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). File 1040x online Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). File 1040x online The employer must use Form 5884-A to claim the credit. File 1040x online 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. File 1040x online The employee cannot be your dependent or a related individual. File 1040x online See section 51(i)(1). File 1040x online For more information, see Form 5884-A. File 1040x online Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. File 1040x online 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. File 1040x online 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. File 1040x online 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. File 1040x online Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. File 1040x online 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. File 1040x online For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. File 1040x online For certified historic structures, the credit percentage is increased from 20% to 26%. File 1040x online For more information, see Form 3468, Investment Credit. File 1040x online Request for Copy or Transcript of Tax Return Request for copy of tax return. File 1040x online   You can use Form 4506 to order a copy of your tax return. File 1040x online Generally, there is a $57 fee for requesting each copy of a tax return. File 1040x online 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. File 1040x online Request for transcript of tax return. File 1040x online   You can use Form 4506-T to order a free transcript of your tax return. File 1040x online A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. File 1040x online You can also call 1-800-829-1040 to order a transcript. File 1040x online How To Get Tax Help Special IRS assistance. File 1040x online   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. File 1040x online 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. File 1040x online Call 1-866-562-5227 Monday through FridayIn English–7 a. File 1040x online m. File 1040x online to 10 p. File 1040x online m. File 1040x online local timeIn Spanish–8 a. File 1040x online m. File 1040x online to 9:30 p. File 1040x online m. File 1040x online local time   The IRS website at www. File 1040x online irs. File 1040x online gov has notices and other tax relief information. File 1040x online Check it periodically for any new guidance. File 1040x online 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. File 1040x online By selecting the method that is best for you, you will have quick and easy access to tax help. File 1040x online Contacting your Taxpayer Advocate. File 1040x online   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. File 1040x online Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. File 1040x online Our service is free, confidential, and tailored to meet your needs. File 1040x online 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. File 1040x online TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. File 1040x online This includes businesses as well as individuals. File 1040x online TAS employees know the IRS and how to navigate it. File 1040x online 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. File 1040x online TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. File 1040x online You can call your local advocate, whose number is in your phone book, in Pub. File 1040x online 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. File 1040x online irs. File 1040x online gov/advocate. File 1040x online You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. File 1040x online You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. File 1040x online taxtoolkit. File 1040x online irs. File 1040x online gov. File 1040x online Low Income Taxpayer Clinics (LITCs). File 1040x online   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. File 1040x online LITCs are independent from the IRS. File 1040x online 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. File 1040x online If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. File 1040x online For more information, see Publication 4134, Low Income Taxpayer Clinic List. File 1040x online This publication is available at www. File 1040x online irs. File 1040x online gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. File 1040x online Free tax services. File 1040x online   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. File 1040x online It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. File 1040x online It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. File 1040x online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File 1040x online Free help with your return. File 1040x online   Free help in preparing your return is available nationwide from IRS-trained volunteers. File 1040x online 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. File 1040x online Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File 1040x online To find the nearest VITA or TCE site, call 1-800-829-1040. File 1040x online   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 1040x online To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. File 1040x online aarp. File 1040x online org/money/taxaide. File 1040x online   For more information on these programs, go to www. File 1040x online irs. File 1040x online gov and enter keyword “VITA” in the upper right-hand corner. File 1040x online Internet. File 1040x online You can access the IRS website at www. File 1040x online irs. File 1040x online gov 24 hours a day, 7 days a week to: E-file your return. File 1040x online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File 1040x online Check the status of your 2009 refund. File 1040x online Go to www. File 1040x online irs. File 1040x online gov and click on Where's My Refund. File 1040x online 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. File 1040x online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 1040x online 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. File 1040x online Download forms, instructions, and publications. File 1040x online Order IRS products online. File 1040x online Research your tax questions online. File 1040x online Search publications online by topic or keyword. File 1040x online Use the online Internal Revenue Code, Regulations, or other official guidance. File 1040x online View Internal Revenue Bulletins (IRBs) published in the last few years. File 1040x online Figure your withholding allowances using the withholding calculator online at www. File 1040x online irs. File 1040x online gov/individuals. File 1040x online Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. File 1040x online Sign up to receive local and national tax news by email. File 1040x online Get information on starting and operating a small business. File 1040x online Phone. File 1040x online Many services are available by phone. File 1040x online Ordering forms, instructions, and publications. File 1040x online Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File 1040x online You should receive your order within 10 days. File 1040x online Asking tax questions. File 1040x online Call the IRS with your tax questions at 1-800-829-1040. File 1040x online Solving problems. File 1040x online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File 1040x online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File 1040x online Call your local Taxpayer Assistance Center for an appointment. File 1040x online To find the number, go to www. File 1040x online irs. File 1040x online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 1040x online TTY/TDD equipment. File 1040x online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File 1040x online TeleTax topics. File 1040x online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File 1040x online Refund information. File 1040x online 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). File 1040x online 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. File 1040x online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File 1040x online 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. File 1040x online Refunds are sent out weekly on Fridays. File 1040x online 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. File 1040x online Other refund information. File 1040x online To check the status of a prior year refund or amended return refund, call 1-800-829-1954. File 1040x online Evaluating the quality of our telephone services. File 1040x online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File 1040x online One method is for a second IRS representative to listen in on or record random telephone calls. File 1040x online Another is to ask some callers to complete a short survey at the end of the call. File 1040x online Walk-in. File 1040x online Many products and services are available on a walk-in basis. File 1040x online Products. File 1040x online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 1040x online 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. File 1040x online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File 1040x online Services. File 1040x online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File 1040x online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 1040x online 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. File 1040x online No appointment is necessary—just walk in. File 1040x online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File 1040x online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File 1040x online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. File 1040x online All other issues will be handled without an appointment. File 1040x online To find the number of your local office, go to www. File 1040x online irs. File 1040x online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 1040x online Mail. File 1040x online You can send your order for forms, instructions, and publications to the address below. File 1040x online You should receive a response within 10 days after your request is received. File 1040x online Internal Revenue Service1201 N. File 1040x online Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. File 1040x online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. File 1040x online Prior-year forms, instructions, and publications. File 1040x online Tax Map: an electronic research tool and finding aid. File 1040x online Tax law frequently asked questions. File 1040x online Tax Topics from the IRS telephone response system. File 1040x online Internal Revenue Code—Title 26 of the U. File 1040x online S. File 1040x online Code. File 1040x online Fill-in, print, and save features for most tax forms. File 1040x online Internal Revenue Bulletins. File 1040x online Toll-free and email technical support. File 1040x online Two releases during the year. File 1040x online – The first release will ship the beginning of January 2010. File 1040x online – The final release will ship the beginning of March 2010. File 1040x online Purchase the DVD from National Technical Information Service (NTIS) at www. File 1040x online irs. File 1040x online 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). File 1040x online Prev  Up  Next   Home   More Online Publications
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Tax Statistics

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The File 1040x Online

File 1040x online 13. File 1040x online   How To Get Tax Help Table of Contents 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. File 1040x online Free help with your tax return. File 1040x online   You can get free help preparing your return nationwide from IRS-certified volunteers. File 1040x online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File 1040x online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File 1040x online 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. File 1040x online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File 1040x online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File 1040x online gov, download the IRS2Go app, or call 1-800-906-9887. File 1040x online   As part of the TCE program, AARP offers the Tax-Aide counseling program. File 1040x online To find the nearest AARP Tax-Aide site, visit AARP's website at www. File 1040x online aarp. File 1040x online org/money/taxaide or call 1-888-227-7669. File 1040x online For more information on these programs, go to IRS. File 1040x online gov and enter “VITA” in the search box. File 1040x online Internet. File 1040x online    IRS. File 1040x online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File 1040x online Download the free IRS2Go app from the iTunes app store or from Google Play. File 1040x online 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. File 1040x online Check the status of your 2013 refund with the Where's My Refund? application on IRS. File 1040x online gov or download the IRS2Go app and select the Refund Status option. File 1040x online The IRS issues more than 9 out of 10 refunds in less than 21 days. File 1040x online 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. File 1040x online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 1040x online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File 1040x online Use the Interactive Tax Assistant (ITA) to research your tax questions. File 1040x online No need to wait on the phone or stand in line. File 1040x online 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. File 1040x online When you reach the response screen, you can print the entire interview and the final response for your records. File 1040x online New subject areas are added on a regular basis. File 1040x online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File 1040x online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File 1040x online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File 1040x online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File 1040x online 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. File 1040x online 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. File 1040x online You can also ask the IRS to mail a return or an account transcript to you. File 1040x online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File 1040x online gov or by calling 1-800-908-9946. File 1040x online Tax return and tax account transcripts are generally available for the current year and the past three years. File 1040x online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File 1040x online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File 1040x online 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. File 1040x online Check the status of your amended return using Where's My Amended Return? Go to IRS. File 1040x online gov and enter Where's My Amended Return? in the search box. File 1040x online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File 1040x online It can take up to 3 weeks from the date you mailed it to show up in our system. File 1040x online Make a payment using one of several safe and convenient electronic payment options available on IRS. File 1040x online gov. File 1040x online Select the Payment tab on the front page of IRS. File 1040x online gov for more information. File 1040x online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File 1040x online Figure your income tax withholding with the IRS Withholding Calculator on IRS. File 1040x online gov. File 1040x online 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. File 1040x online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File 1040x online gov. File 1040x online Request an Electronic Filing PIN by going to IRS. File 1040x online gov and entering Electronic Filing PIN in the search box. File 1040x online Download forms, instructions and publications, including accessible versions for people with disabilities. File 1040x online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File 1040x online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File 1040x online An employee can answer questions about your tax account or help you set up a payment plan. File 1040x online Before you visit, check the Office Locator on IRS. File 1040x online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File 1040x online If you have a special need, such as a disability, you can request an appointment. File 1040x online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File 1040x online Apply for an Employer Identification Number (EIN). File 1040x online Go to IRS. File 1040x online gov and enter Apply for an EIN in the search box. File 1040x online Read the Internal Revenue Code, regulations, or other official guidance. File 1040x online Read Internal Revenue Bulletins. File 1040x online Sign up to receive local and national tax news and more by email. File 1040x online Just click on “subscriptions” above the search box on IRS. File 1040x online gov and choose from a variety of options. File 1040x online    Phone. File 1040x online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File 1040x online Download the free IRS2Go app from the iTunes app store or from Google Play. File 1040x online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File 1040x online gov, or download the IRS2Go app. File 1040x online 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. File 1040x online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File 1040x online Most VITA and TCE sites offer free electronic filing. File 1040x online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File 1040x online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File 1040x online 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. File 1040x online 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. File 1040x online The IRS issues more than 9 out of 10 refunds in less than 21 days. File 1040x online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File 1040x online 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. File 1040x online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File 1040x online Note, the above information is for our automated hotline. File 1040x online 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. File 1040x online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File 1040x online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File 1040x online It can take up to 3 weeks from the date you mailed it to show up in our system. File 1040x online 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). File 1040x online You should receive your order within 10 business days. File 1040x online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File 1040x online 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. File 1040x online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File 1040x online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File 1040x online These individuals can also contact the IRS through relay services such as the Federal Relay Service. File 1040x online    Walk-in. File 1040x online You can find a selection of forms, publications and services — in-person. File 1040x online Products. File 1040x online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 1040x online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File 1040x online Services. File 1040x online You can walk in to your local TAC for face-to-face tax help. File 1040x online An employee can answer questions about your tax account or help you set up a payment plan. File 1040x online Before visiting, use the Office Locator tool on IRS. File 1040x online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File 1040x online    Mail. File 1040x online You can send your order for forms, instructions, and publications to the address below. File 1040x online You should receive a response within 10 business days after your request is received. File 1040x online Internal Revenue Service 1201 N. File 1040x online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File 1040x online The Taxpayer Advocate Service (TAS) is your voice at the IRS. File 1040x online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File 1040x online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File 1040x online 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. File 1040x online You face (or your business is facing) an immediate threat of adverse action. File 1040x online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File 1040x online   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. File 1040x online Here's why we can help: TAS is an independent organization within the IRS. File 1040x online Our advocates know how to work with the IRS. File 1040x online Our services are free and tailored to meet your needs. File 1040x online We have offices in every state, the District of Columbia, and Puerto Rico. File 1040x online   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. File 1040x online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File 1040x online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File 1040x online Low Income Taxpayer Clinics. File 1040x online   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. File 1040x online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File 1040x online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File 1040x online Prev  Up  Next   Home   More Online Publications