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

Updated 2/4/13 The IRS announced additional tax relief, further extending certain tax deadlines until April 1 for Nassau, Queens, Richmond and Suffolk counties. 

Updated 11/13/12 to add Orange, Putnam, Sullivan and Ulster counties.

NY-2012-47, Nov. 7, 2012

NEW YORK — Victims of Hurricane Sandy that began on Oct. 27, 2012 in parts of New York may qualify for tax relief from the Internal Revenue Service.

The President has declared Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 27, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 27, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

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

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

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 27 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 27 and on or before Feb. 1.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 27 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

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

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

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New York/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

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

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 28-Oct-2013

The File State Tax Returns Free

File state tax returns free 18. File state tax returns free   Alimony Table of Contents IntroductionSpouse or former spouse. File state tax returns free Divorce or separation instrument. File state tax returns free Useful Items - You may want to see: General RulesMortgage payments. File state tax returns free Taxes and insurance. File state tax returns free Other payments to a third party. File state tax returns free Instruments Executed After 1984Payments to a third party. File state tax returns free Exception. File state tax returns free Substitute payments. File state tax returns free Specifically designated as child support. File state tax returns free Contingency relating to your child. File state tax returns free Clearly associated with a contingency. File state tax returns free How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. File state tax returns free It covers the following topics. File state tax returns free What payments are alimony. File state tax returns free What payments are not alimony, such as child support. File state tax returns free How to deduct alimony you paid. File state tax returns free How to report alimony you received as income. File state tax returns free Whether you must recapture the tax benefits of alimony. File state tax returns free Recapture means adding back in your income all or part of a deduction you took in a prior year. File state tax returns free Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. File state tax returns free It does not include voluntary payments that are not made under a divorce or separation instrument. File state tax returns free Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. File state tax returns free Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. File state tax returns free To be alimony, a payment must meet certain requirements. File state tax returns free Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. File state tax returns free This chapter discusses the rules for payments under instruments executed after 1984. File state tax returns free If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. File state tax returns free That was the last year the information on pre-1985 instruments was included in Publication 504. File state tax returns free Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. File state tax returns free Definitions. File state tax returns free   The following definitions apply throughout this chapter. File state tax returns free Spouse or former spouse. File state tax returns free   Unless otherwise stated, the term “spouse” includes former spouse. File state tax returns free Divorce or separation instrument. File state tax returns free   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. File state tax returns free This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). File state tax returns free Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. File state tax returns free Payments not alimony. File state tax returns free   Not all payments under a divorce or separation instrument are alimony. File state tax returns free Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. File state tax returns free Payments to a third party. File state tax returns free   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. File state tax returns free These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. File state tax returns free ), taxes, tuition, etc. File state tax returns free The payments are treated as received by your spouse and then paid to the third party. File state tax returns free Life insurance premiums. File state tax returns free   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. File state tax returns free Payments for jointly-owned home. File state tax returns free   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. File state tax returns free Mortgage payments. File state tax returns free   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. File state tax returns free If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. File state tax returns free Your spouse must report one-half of the payments as alimony received. File state tax returns free If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. File state tax returns free Taxes and insurance. File state tax returns free   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. File state tax returns free Your spouse must report one-half of these payments as alimony received. File state tax returns free If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. File state tax returns free    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. File state tax returns free But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. File state tax returns free Other payments to a third party. File state tax returns free   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. File state tax returns free Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. File state tax returns free Exception for instruments executed before 1985. File state tax returns free   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. File state tax returns free A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. File state tax returns free A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. File state tax returns free   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. File state tax returns free irs. File state tax returns free gov/pub504. File state tax returns free Example 1. File state tax returns free In November 1984, you and your former spouse executed a written separation agreement. File state tax returns free In February 1985, a decree of divorce was substituted for the written separation agreement. File state tax returns free The decree of divorce did not change the terms for the alimony you pay your former spouse. File state tax returns free The decree of divorce is treated as executed before 1985. File state tax returns free Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. File state tax returns free Example 2. File state tax returns free Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. File state tax returns free In this example, the decree of divorce is not treated as executed before 1985. File state tax returns free The alimony payments are subject to the rules for payments under instruments executed after 1984. File state tax returns free Alimony requirements. File state tax returns free   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. File state tax returns free The payment is in cash. File state tax returns free The instrument does not designate the payment as not alimony. File state tax returns free Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. File state tax returns free There is no liability to make any payment (in cash or property) after the death of the recipient spouse. File state tax returns free The payment is not treated as child support. File state tax returns free Each of these requirements is discussed below. File state tax returns free Cash payment requirement. File state tax returns free   Only cash payments, including checks and money orders, qualify as alimony. File state tax returns free The following do not qualify as alimony. File state tax returns free Transfers of services or property (including a debt instrument of a third party or an annuity contract). File state tax returns free Execution of a debt instrument by the payer. File state tax returns free The use of the payer's property. File state tax returns free Payments to a third party. File state tax returns free   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. File state tax returns free See Payments to a third party under General Rules, earlier. File state tax returns free   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. File state tax returns free The payments are in lieu of payments of alimony directly to your spouse. File state tax returns free The written request states that both spouses intend the payments to be treated as alimony. File state tax returns free You receive the written request from your spouse before you file your return for the year you made the payments. File state tax returns free Payments designated as not alimony. File state tax returns free   You and your spouse can designate that otherwise qualifying payments are not alimony. File state tax returns free You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. File state tax returns free For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). File state tax returns free If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. File state tax returns free   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. File state tax returns free The copy must be attached each year the designation applies. File state tax returns free Spouses cannot be members of the same household. File state tax returns free    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. File state tax returns free A home you formerly shared is considered one household, even if you physically separate yourselves in the home. File state tax returns free   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. File state tax returns free Exception. File state tax returns free   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. File state tax returns free Table 18-1. File state tax returns free Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. File state tax returns free Payments are not required by a divorce or separation instrument. File state tax returns free Payer and recipient spouse do not file a joint return with each other. File state tax returns free Payer and recipient spouse file a joint return with each other. File state tax returns free Payment is in cash (including checks or money orders). File state tax returns free Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. File state tax returns free Payment is not designated in the instrument as not alimony. File state tax returns free Payment is designated in the instrument as not alimony. File state tax returns free Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. File state tax returns free Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. File state tax returns free Payments are not required after death of the recipient spouse. File state tax returns free Payments are required after death of the recipient spouse. File state tax returns free Payment is not treated as child support. File state tax returns free Payment is treated as child support. File state tax returns free These payments are deductible by the payer and includible in income by the recipient. File state tax returns free These payments are neither deductible by the payer nor includible in income by the recipient. File state tax returns free Liability for payments after death of recipient spouse. File state tax returns free   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. File state tax returns free If all of the payments would continue, then none of the payments made before or after the death are alimony. File state tax returns free   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. File state tax returns free Example. File state tax returns free You must pay your former spouse $10,000 in cash each year for 10 years. File state tax returns free Your divorce decree states that the payments will end upon your former spouse's death. File state tax returns free You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. File state tax returns free The death of your spouse would not terminate these payments under state law. File state tax returns free The $10,000 annual payments may qualify as alimony. File state tax returns free The $20,000 annual payments that do not end upon your former spouse's death are not alimony. File state tax returns free Substitute payments. File state tax returns free   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. File state tax returns free To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. File state tax returns free Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. File state tax returns free Example 1. File state tax returns free Under your divorce decree, you must pay your former spouse $30,000 annually. File state tax returns free The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. File state tax returns free Your former spouse has custody of your minor children. File state tax returns free The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. File state tax returns free The trust income and corpus (principal) are to be used for your children's benefit. File state tax returns free These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. File state tax returns free Of each of the $30,000 annual payments, $10,000 is not alimony. File state tax returns free Example 2. File state tax returns free Under your divorce decree, you must pay your former spouse $30,000 annually. File state tax returns free The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. File state tax returns free The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. File state tax returns free For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). File state tax returns free These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. File state tax returns free None of the annual payments are alimony. File state tax returns free The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. File state tax returns free Child support. File state tax returns free   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. File state tax returns free The amount of child support may vary over time. File state tax returns free Child support payments are not deductible by the payer and are not taxable to the recipient. File state tax returns free Specifically designated as child support. File state tax returns free   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. File state tax returns free A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. File state tax returns free Contingency relating to your child. File state tax returns free   A contingency relates to your child if it depends on any event relating to that child. File state tax returns free It does not matter whether the event is certain or likely to occur. File state tax returns free Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. File state tax returns free Clearly associated with a contingency. File state tax returns free   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. File state tax returns free The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. File state tax returns free The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. File state tax returns free This certain age must be the same for each child, but need not be a whole number of years. File state tax returns free In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. File state tax returns free   Either you or the IRS can overcome the presumption in the two situations above. File state tax returns free This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. File state tax returns free For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. File state tax returns free How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. File state tax returns free You must file Form 1040. File state tax returns free You cannot use Form 1040A or Form 1040EZ. File state tax returns free Enter the amount of alimony you paid on Form 1040, line 31a. File state tax returns free In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). File state tax returns free If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. File state tax returns free Show the SSN or ITIN and amount paid to each other recipient on an attached statement. File state tax returns free Enter your total payments on line 31a. File state tax returns free You must provide your spouse's SSN or ITIN. File state tax returns free If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. File state tax returns free For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. File state tax returns free How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. File state tax returns free You cannot use Form 1040A or Form 1040EZ. File state tax returns free You must give the person who paid the alimony your SSN or ITIN. File state tax returns free If you do not, you may have to pay a $50 penalty. File state tax returns free Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. File state tax returns free If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. File state tax returns free Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. File state tax returns free The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. File state tax returns free Do not include any time in which payments were being made under temporary support orders. File state tax returns free The second and third years are the next 2 calendar years, whether or not payments are made during those years. File state tax returns free The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. File state tax returns free When to apply the recapture rule. File state tax returns free   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. File state tax returns free   When you figure a decrease in alimony, do not include the following amounts. File state tax returns free Payments made under a temporary support order. File state tax returns free Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. File state tax returns free Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. File state tax returns free Figuring the recapture. File state tax returns free   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. File state tax returns free Including the recapture in income. File state tax returns free   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). File state tax returns free Cross out “received” and enter “recapture. File state tax returns free ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. File state tax returns free Deducting the recapture. File state tax returns free   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). File state tax returns free Cross out “paid” and enter “recapture. File state tax returns free ” In the space provided, enter your spouse's SSN or ITIN. File state tax returns free Prev  Up  Next   Home   More Online Publications