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File free taxes 5. File free taxes   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. File free taxes Line 2. File free taxes Lines 3a and 3b. File free taxes Lines 4a and 4b. File free taxes Line 5. File free taxes Line 6. File free taxes Line 7. File free taxes Line 9. File free taxes Line 15. File free taxes Illustrated Example of Form 5074Part I. File free taxes Part II. File free taxes Part III. File free taxes Illustrated Example of Form 8689Part I. File free taxes Part II. File free taxes Part III. File free taxes Part IV. File free taxes Use the following examples to help you complete the correct attachment to your Form 1040. File free taxes The completed form for each example is shown on the pages that follow. File free taxes Illustrated Example of Form 4563 John Black is a U. File free taxes S. File free taxes citizen, single, and under 65. File free taxes He was a bona fide resident of American Samoa during all of 2013. File free taxes John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. File free taxes S. File free taxes corporations) is more than his adjusted filing requirement for single filers under 65. File free taxes (See Filing Requirement if Possession Income Is Excluded in chapter 4. File free taxes ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. File free taxes See Bona Fide Resident of American Samoa in chapter 3. File free taxes Completing Form 4563. File free taxes   John enters his name and social security number at the top of the form. File free taxes Line 1. File free taxes   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. File free taxes Because he is still a bona fide resident, he enters “not ended” in the second blank space. File free taxes Line 2. File free taxes   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. File free taxes Lines 3a and 3b. File free taxes   He checks “No” on line 3a because no family members lived with him. File free taxes He leaves line 3b blank. File free taxes Lines 4a and 4b. File free taxes   He checks “No” on line 4a because he did not maintain a home outside American Samoa. File free taxes He leaves line 4b blank. File free taxes Line 5. File free taxes   He enters the name and address of his employer, Samoa Products Co. File free taxes It is a private American Samoa corporation. File free taxes Line 6. File free taxes   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. File free taxes That was his only trip outside American Samoa during the year. File free taxes Line 7. File free taxes   He enters the $24,000 in wages he received from Samoa Products Co. File free taxes Line 9. File free taxes   He received $220 in dividends from an American Samoa corporation, which he enters here. File free taxes He also received $10,000 of dividends from a U. File free taxes S. File free taxes corporation, but he will enter that amount only on his Form 1040 because the U. File free taxes S. File free taxes dividends do not qualify for the possession exclusion. File free taxes Line 15. File free taxes   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. File free taxes He will not enter his excluded income on Form 1040. File free taxes However, he will attach his completed Form 4563 to his Form 1040. File free taxes Illustrated Example of Form 5074 Tracy Grey is a U. File free taxes S. File free taxes citizen who is a self-employed fisheries consultant with a tax home in New York. File free taxes Her only income for 2013 was net self-employment income of $80,000. File free taxes Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. File free taxes Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. File free taxes She was not a bona fide resident of Guam during 2013. File free taxes Tracy completes Form 1040 (not illustrated), reporting her worldwide income. File free taxes Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. File free taxes All amounts reported on Form 5074 are also reported on her Form 1040. File free taxes See U. File free taxes S. File free taxes Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. File free taxes Completing Form 5074. File free taxes   Tracy enters her name and social security number at the top of the form. File free taxes Part I. File free taxes   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. File free taxes She has no other income from Guam, so the total on line 16 is $20,000. File free taxes Part II. File free taxes   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. File free taxes She enters $1,413 on line 21 and line 28. File free taxes Her adjusted gross income on line 29 is $18,587. File free taxes Part III. File free taxes   Tracy made estimated tax payments of $1,409. File free taxes She enters this amount on line 30, and again on line 34 as the total payments. File free taxes Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. File free taxes In 2013, they received $14,400 in income from the rental of a condominium they own in the U. File free taxes S. File free taxes Virgin Islands (USVI). File free taxes The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. File free taxes They were not bona fide residents of the USVI during the entire tax year. File free taxes The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). File free taxes The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. File free taxes The Morenos also complete Form 8689 to determine how much of their U. File free taxes S. File free taxes tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. File free taxes S. File free taxes Virgin Islands. File free taxes See U. File free taxes S. File free taxes Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. File free taxes The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. File free taxes At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. File free taxes The Virgin Islands Bureau of Internal Revenue will process this copy. File free taxes Completing Form 8689. File free taxes   Juan and Carla enter their names and Juan's social security number at the top of the form. File free taxes Part I. File free taxes   The Morenos enter their income from the USVI in Part I (see later). File free taxes The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. File free taxes The Morenos' total USVI income of $6,700 is entered on line 16. File free taxes Part II. File free taxes   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. File free taxes Their USVI adjusted gross income (AGI) is $6,700. File free taxes Part III. File free taxes   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). File free taxes Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. File free taxes   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. File free taxes Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. File free taxes 122) and enter that as a decimal on line 34. File free taxes They then apply that percentage to the U. File free taxes S. File free taxes tax entered on line 32 to find the amount of U. File free taxes S. File free taxes tax allocated to USVI income ($4,539 x 0. File free taxes 122 = $554), and enter that amount on line 35. File free taxes Part IV. File free taxes   Part IV is used to show payments of income tax to the USVI only. File free taxes The Morenos had no tax withheld by the U. File free taxes S. File free taxes Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. File free taxes They include this amount ($400) in the total payments on Form 1040, line 72. File free taxes On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. File free taxes The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. File free taxes   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. File free taxes They enter this amount on line 45. File free taxes They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. File free taxes The Morenos will pay their USVI tax at the same time they file the copy of their U. File free taxes S. File free taxes income tax return with the U. File free taxes S. File free taxes Virgin Islands. File free taxes This image is too large to be displayed in the current screen. File free taxes Please click the link to view the image. File free taxes Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. File free taxes Please click the link to view the image. File free taxes Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. File free taxes Please click the link to view the image. File free taxes Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications
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Tax Law Changes Related to National Disaster Relief

FS-2009-8, January 2009

(Updated June 21, 2010 — For information regarding the filing of 2009 income tax returns, refer to the last section of this document, "Reporting Losses from a Federally Declared Disaster Occurring in 2010.")

The National Disaster Relief Act of 2008, Subtitle B or Title VII of the Emergency Economic Stabilization Act of 2008, signed into law on Oct. 3, 2008, as Public Law 110-343, provides tax relief for victims of federally declared disasters occurring after
Dec. 31, 2007, and before Jan. 1, 2010.

Prior to enactment of the National Disaster Relief Act, when a major disaster struck, Congress would draft legislation providing targeted tax benefits for taxpayers affected by the disaster that were specific to that particular disaster.

The National Disaster Relief Act, which provides a broad package of tax benefits that may be used by anyone who is affected by a federally declared disaster, effectively replaces the strategy of providing targeted benefits for disaster victims in the weeks or months following the incident. Certain provisions of the National Disaster Relief Act of 2008 do not apply to the Midwestern disaster areas –– disasters affecting the Midwest that were declared from May 20, 2008 through July 31, 2008 –– because the Heartland and Hurricane Ike Disaster Relief Act, part of the same legislation that resulted in the National Disaster Relief Act, provides other tax benefits. See Publication 4492-B for detailed information on the tax benefits that apply to the Midwestern disaster areas. 

The National Disaster Relief Act provides the following tax benefits: 

  • Allows all taxpayers, not just those who itemize, to claim the casualty loss deduction regardless of the taxpayer’s adjusted gross income level;
  • Increases the amount by which all individual taxpayers must reduce their personal casualty losses from each casualty from $100 to $500 for taxable years beginning after Dec. 31, 2008. The reduction amount returns to $100 for taxable years beginning after Dec. 31, 2009;   
  • Removes the requirement that the net casualty loss deduction be allowed only if the casualty loss exceeds 10 percent of the taxpayer’s adjusted gross income;
  • Provides a five-year net operating loss (NOL) carryback for qualified natural disaster losses.
  • Waives certain mortgage revenue bond requirements for affected taxpayers and allows the bond proceeds to be used for rebuilding.

For business taxpayers, the Act also:   

  • Allows an affected business taxpayer to deduct certain qualified disaster cleanup expenses;
  • Allows an affected business taxpayer to deduct 50 percent of the cost of qualifying property in addition to the regular depreciation allowance that is normally available; and
  • Increases the limits that an affected business taxpayer can expense for qualifying section 179 property.

Major portions of the National Disaster Relief Act are highlighted below.

See Publication 547, Casualties, Disasters, and Thefts, for information necessary in preparing 2008 tax returns. 

Section 706: Losses Attributable to Federally Declared Disasters

Section 706 of the National Disaster Relief Act provides relief to individual taxpayers whose personal-use property was damaged or destroyed by a casualty in a federally declared disaster area. 

Under prior law, individuals who suffered casualty losses as a result of a Presidentially-declared disaster –– the term was redefined as “federally declared disaster” in the legislation –– were required to reduce the loss from each casualty event by $100 and reduce the total of their casualty losses for the tax year by 10 percent of their adjusted gross income. In addition, these individuals were required to claim their casualty losses as an itemized deduction. 

The new law removes the 10 percent of adjusted gross income limitation for net disaster losses and allows individuals to claim the net disaster losses even if they do not itemize their deductions. 

To qualify, a loss must be attributable to a federally declared disaster and occur in an area determined by the President to warrant federal assistance. A federally declared disaster is any disaster subsequently determined by the President to warrant assistance by the federal government under the Stafford Act. The deduction is limited to the “net disaster loss” which consists of the excess of personal casualty losses attributable to a federally declared disaster over personal casualty gains. The new law is effective for disasters declared in taxable years beginning after Dec. 31, 2007, and occurring before Jan. 1, 2010. Information on disaster declarations and the areas they encompass may be found at the Federal Emergency Management Agency (FEMA) Web site.

The new law also changes the amount by which all individual taxpayers must reduce their personal casualty losses from each casualty from $100 to $500. This change is effective for taxable years beginning after Dec. 31, 2008. The reduction amount returns to $100 for taxable years beginning after Dec. 31, 2009.   

For more information on these tax law changes, see Publication 547, Casualties, Disasters, and Thefts.

Section 712 provides that these changes to the law do not apply to the casualty losses in the Midwestern disaster areas declared during the period beginning on May 20, 2008, and ending on July 31, 2008. See Publication 4492-B for more information on the Midwestern disaster areas.

Section 707: Expensing of Qualified Disaster Expenses

Section 707 of the National Disaster Relief Act allows taxpayers to elect to currently deduct qualified disaster expenses in the tax year paid or incurred. Qualified disaster expenses consist of expenditures paid or incurred in connection with a trade or business or with business-related property that otherwise must be capitalized and that are:

  • For the abatement or control of hazardous substances that were released on account of a federally declared disaster;
  • Debris removal or demolition of structures on real property damaged or destroyed by a federally declared disaster; or
  • For the repair of business-related property damaged by a federally declared disaster. 

As previously explained, a federally declared disaster is any disaster subsequently determined by the President to warrant assistance by the federal government under the Stafford Act. This provision is effective for amounts paid or incurred after Dec. 31, 2007, in connection with disasters declared after that date and federally declared disasters occurring before Jan. 1, 2010. 

Section 712 provides that these changes to the law do not apply to the casualty losses in the Midwestern disaster areas declared during the period beginning on May 20, 2008, and ending on July 31, 2008

Section 708: Net Operating Losses Attributable to Federally Declared Disasters

In general, a net operating loss is carried back two years and carried forward 20. Section 708 of the National Disaster Relief Act allows taxpayers to carry back a qualified disaster loss five years. A qualified disaster loss is the lesser of the taxpayer’s net operating loss for the taxable year or the sum of the following:

  • The taxpayer’s losses allowable under section 165 of the Internal Revenue Code for the taxable year attributable to a federally declared disaster occurring before Jan. 1, 2010, and occurring in a disaster area; and
  • The taxpayer’s deduction for the taxable year for qualified disaster expenses allowable under section 198A(a) of the Internal Revenue Code (or the amount that would have been allowable if the taxpayer deducted qualified disaster expenses). 

A qualified disaster loss is treated a net operating loss that is separate from the taxpayer’s regular NOL. 

Section 708 also includes a provision that allows taxpayers to elect to disregard the five-year carryback rule for their qualified disaster loss. . 

Finally, Section 708 provides an exception to the general rule that a taxpayer may use an alternative minimum tax (AMT) net operating loss deduction to offset only 90 percent of the taxpayer’s alternative minimum taxable income. Section 708 provides that the 90-percent limit does not apply to the portion of the AMT net operating loss deduction attributable to a qualified disaster loss. 

These rules apply to disasters declared in taxable years beginning after Dec. 31, 2007.  

Section 712 provides that these changes to the law do not apply to the Midwestern disaster areas declared during the period beginning on May 20, 2008, and ending on July 31, 2008.

Section 709: Waiver of Certain Mortgage Revenue Bond Requirements Following Federally Declared Disasters

Section 709 of the National Disaster Relief Act adds new paragraph 12 to section 143(k) of the Internal Revenue Code, which waives certain mortgage revenue bond requirements otherwise applicable where an affected taxpayer’s principal residence is destroyed or damaged as a result of a federally declared disaster. An earlier law, the Housing Assistance Tax Act of 2008 enacted on June 30, 2008, also added a different §143(k)(12) to the Code. So currently there are two §143(k)(12)s in the Code.

New Code section 143(k)(12)(A) provides that, at the election of the taxpayer, if a person’s principal residence is destroyed –– the home is rendered unsafe for use as a result of a federally declared disaster occurring between Dec. 31, 2007 and Jan. 1, 2010, or the home is demolished or relocated because of an order issued as a result of such federally declared disaster occurring during such timeframe –– then for two years following the date of such disaster, the three-year requirement of section 143(d)(1) does not apply and the purchase price requirement is relaxed. Accordingly, such person may receive a mortgage loan financed with the proceeds of tax exempt qualified mortgage bonds regardless of whether he owned his principal residence within three years of receiving such mortgage loan, and such mortgage loan may be for the acquisition of a home which costs 110 percent of the average area purchase price. 

New Code section 143(k)(12)(B) provides that, at the election of the taxpayer, if a person’s principal residence is damaged as a result of a federally declared disaster occurring after Dec. 31, 2007, and before Jan. 1, 2010, any loan taken by such person to repair or reconstruct such residence in an amount equal to the lesser of the cost of such repair or reconstruction or $150,000 may be treated as a qualified rehabilitation loan and thus may be financed using the proceeds of tax-exempt qualified mortgage bonds. An election, once made, cannot be revoked unless permission is granted by the Secretary. 

Section 709 further provides that a taxpayer who makes a section 143(k)(12) election  may not also elect to apply the special rules for residences located in disaster areas found in Code section 143(k)(11). The special rules found in Code section 143(k)(11) allow taxpayers to use the proceeds of tax exempt qualified mortgage bonds issued between May 1, 2008, and Jan. 1, 2010, to finance mortgage loans for residences located in disaster areas for two years from the date of the applicable disaster declaration without regard to the three-year requirement by treating the residence as if it were a targeted area residence for purposes of the purchase price requirement and the income requirements. This provision, unlike § 143(k)(12), does not limit the financing only to those taxpayers whose homes were damaged by the disaster.

Section 712 provides that these changes to the law do not apply to the Midwestern disaster areas declared during the period beginning on May 20, 2008, and ending on July 31, 2008.

Section 710: Special Depreciation Allowance for Qualified Disaster Property

Section 710 of the National Disaster Relief Act provides a special 50 percent depreciation allowance for purchases of qualified disaster assistance property. It allows taxpayers to deduct 50 percent of the cost of qualified disaster assistance property in addition to the regular depreciation allowance that is normally available.

This new special “bonus depreciation” allowance applies to most types of tangible personal property and computer software acquired on or after the date on which the federally declared disaster occurs, and placed in service on or before Dec. 31 of the third year following the date on which the federally declared disaster occurs. In addition, the new bonus depreciation allowance applies to most nonresidential real property and residential rental property acquired on or after the date on which the federally declared disaster occurs, and placed in service on or before Dec. 31 of the fourth year following the date on which the federally declared disaster occurs.

To qualify for the new bonus depreciation allowance, 80 percent or more of the use of the property must be in the disaster area and in the active conduct of a trade or business by the taxpayer in that disaster area. Also, the property owner must rehabilitate property damaged, or replace property destroyed or condemned, as a result of the federally declared disaster and must be similar in nature to, and located in the same county as, the property being rehabilitated or replaced.

Section 711: Increased Expensing for Qualified Disaster Assistance Property

In general, a taxpayer may elect to expense up to a certain amount or dollar limit of section 179 property placed in service during the tax year. However, this dollar limit is reduced, but not below zero, if the cost of section 179 property placed in service during that year exceeds a certain amount, or reduced dollar limit. For 2008, the dollar limit is $250,000 and the reduced dollar limit is $800,000.

Section 711 of the National Disaster Relief Act increases the limits that businesses can expense for qualified section 179 disaster assistance property. Generally, the new law increases the dollar limit that is normally available for a particular tax year by the lesser of $100,000, or the cost of qualified section 179 disaster assistance property placed in service during that year. Also, the new law generally increases the reduced dollar limit that is normally available for a particular year by the lesser of $600,000, or the cost of qualified section 179 disaster assistance property placed in service during that year.    

Qualified section 179 disaster assistance property is section 179 property that is qualified disaster assistance property for purposes of the new bonus depreciation allowance provided under section 710 of the National Disaster Relief Act. Section 179 property is most types of tangible personal property and off-the-shelf computer software.

The new law did not change the amount that a taxpayer can elect to expense for certain sport utility vehicles and certain other vehicles placed in service during the tax year.  Accordingly, a taxpayer cannot elect to expense more than $25,000 of the cost of these types of vehicles.

Section 712: Coordination with Heartland Disaster Relief

Section 712 of the National Disaster Relief Act explains that certain provisions contained in the National Disaster Relief Act do not apply to the Midwestern Disaster Areas. For information specific to the Midwestern Disaster Areas, see Publication 4492-B.

Reporting Losses from a Federally Declared Disaster Occurring in 2010

The National Disaster Relief Act of 2008, Subtitle B or Title VII of the Emergency Economic Stabilization Act of 2008, provided enhanced tax relief for victims of federally declared disasters occurring after Dec. 31, 2007, and before Jan. 1, 2010. Those provisions are not effective for disasters occurring after Dec. 31, 2009. Legislation extending the provisions to disasters occurring before Jan. 1, 2011, has been proposed but has not yet been signed into law.

Because the enhanced casualty loss provisions are not effective for federally declared disasters occurring after Dec. 31, 2009, taxpayers affected by federally declared disasters in 2010 may take the loss into account for tax year 2009. See Page 12 of the 2009 version of Publication 547 for information on elections to deduct disaster losses in the year preceding the disaster year, including the time limits on making such elections.

This means, if you are an affected taxpayer with respect to a federally declared disaster occurring after Dec. 31, 2009, you may claim the loss on your 2009 income tax return. Claiming a loss on your 2009 return will allow you to take advantage of the National Disaster Relief Act provisions effective for tax year 2009. 

Page Last Reviewed or Updated: 20-Mar-2014

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File free taxes It can take up to 3 weeks from the date you mailed it to show up in our system. File free taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. File free taxes gov. File free taxes Select the Payment tab on the front page of IRS. File free taxes gov for more information. File free taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File free taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. File free taxes gov. File free taxes 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 free taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File free taxes gov. File free taxes Request an Electronic Filing PIN by going to IRS. File free taxes gov and entering Electronic Filing PIN in the search box. File free taxes Download forms, instructions and publications, including accessible versions for people with disabilities. File free taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File free taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File free taxes An employee can answer questions about your tax account or help you set up a payment plan. File free taxes Before you visit, check the Office Locator on IRS. File free taxes 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 free taxes If you have a special need, such as a disability, you can request an appointment. File free taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File free taxes Apply for an Employer Identification Number (EIN). File free taxes Go to IRS. File free taxes gov and enter Apply for an EIN in the search box. File free taxes Read the Internal Revenue Code, regulations, or other official guidance. File free taxes Read Internal Revenue Bulletins. File free taxes Sign up to receive local and national tax news and more by email. File free taxes Just click on “subscriptions” above the search box on IRS. File free taxes gov and choose from a variety of options. File free taxes Phone. File free taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File free taxes Download the free IRS2Go app from the iTunes app store or from Google Play. File free taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File free taxes gov, or download the IRS2Go app. File free taxes 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 free taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File free taxes Most VITA and TCE sites offer free electronic filing. File free taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File free taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File free taxes 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 free taxes 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 free taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. File free taxes 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 free taxes 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 free taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File free taxes Note, the above information is for our automated hotline. File free taxes 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 free taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File free taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File free taxes It can take up to 3 weeks from the date you mailed it to show up in our system. File free taxes 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 free taxes You should receive your order within 10 business days. File free taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File free taxes 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 free taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File free taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File free taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. File free taxes Walk-in. File free taxes   You can find a selection of forms, publications and services — in-person. File free taxes Products. File free taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File free taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File free taxes Services. File free taxes You can walk in to your local TAC for face-to-face tax help. File free taxes An employee can answer questions about your tax account or help you set up a payment plan. File free taxes Before visiting, use the Office Locator tool on IRS. File free taxes 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 free taxes Mail. File free taxes   You can send your order for forms, instructions, and publications to the address below. File free taxes You should receive a response within 10 business days after your request is received. File free taxes Internal Revenue Service 1201 N. File free taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File free taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. File free taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File free taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File free taxes 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 free taxes You face (or your business is facing) an immediate threat of adverse action. File free taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File free taxes   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 free taxes Here's why we can help: TAS is an independent organization within the IRS. File free taxes Our advocates know how to work with the IRS. File free taxes Our services are free and tailored to meet your needs. File free taxes We have offices in every state, the District of Columbia, and Puerto Rico. File free taxes   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 free taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File free taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File free taxes Low Income Taxpayer Clinics. File free taxes   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 free taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File free taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File free taxes Prev  Up  Next   Home   More Online Publications