Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

File Taxes 2010

Irs Tax Form 940 For 2012State Tax Filing Free OnlineFile 1040nr OnlineFree State Filing TaxesTaxact 2010 FreeIrs AmendmentAmend My Taxes1040ez InstructionsFile 2007 Taxes OnlineTaxes 2011 FormsFree Federal And State Tax Filing 2012Free Turbotax 2011How Do I Amend My 2010 TaxesFree Tax Filing H&r BlockFederal Ez FormHow To File An Amended Tax Return For 2011 TurbotaxHow To Do An Amended ReturnFree File TaxesFiling Taxes OnlineFile Federal And State Taxes FreeH&r Block Military TaxTaxact ComFree Efile Tax ReturnIrs Tax Forms 2011 Download1040 Ez 2010Wheres My Amended ReturnFree Tax Forms1040ez 2012 FormIrs Forms 1040ez1040ez Free FilingH & R Block Free Tax Filing2012 990 Tax FormsFree H & R Block OnlineFree 2011 Tax SoftwareAmended State Tax ReturnTurbotax 2012 Tax Return1040ez FormsFederal 1040x Instructions1040 Ez Online2012 Tax Forms

File Taxes 2010

File taxes 2010 Publication 1212 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Relief for Victims of April Storms and Floods in Montana

Updated 8/24/2011 to include Blaine, Broadwater, Carter, Chouteau, Fallon, Flathead, Golden Valley, Madison, Park, Phillips, Pondera, Powell, Rosebud, Toole, and Wibaux counties and the Fort Peck Reservation.

COIDMTWY-2011-24, July 28, 2011

DENVER— Victims of severe storms and flooding beginning on April 3, 2011 in parts of Montana may qualify for tax relief from the Internal Revenue Service.

The President has declared Big Horn, Blaine, Broadwater, Carbon, Carter, Cascade, Chouteau, Custer, Fallon, Fergus, Flathead, Garfield, Golden Valley, Hill, Jefferson, Judith Basin, Lewis and Clark, Madison, Musselshell, Park, Petroleum, Phillips, Pondera, Powell, Rosebud, Sweet Grass, Toole, Valley, Wibaux, and Yellowstone Counties and the Blackfeet Indian Reservation, Crow Indian Reservation, Fort Belknap Reservation, and Fort Peck Reservation a federal disaster area. Individuals who reside or have a business in these localities may qualify for tax relief.

As a result, the IRS postponed until June 30, 2011, certain deadlines for taxpayers who live or have a business in the disaster area. This includes the April 18 deadline for filing 2010 individual income tax returns, making income tax payments and making 2010 contributions to an individual retirement account (IRA). It also includes the April 18 and June 15 deadlines for making estimated tax payments.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after April 3 and on or before April 18, 2011, as long as the deposits were made by April 18, 2011.

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 must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The areas listed 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 June 30, 2011 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 April 3 and on or before June 30.

The IRS also gives affected taxpayers until June 30 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 (August 20, 2007), that are due to be performed on or after April 3 and on or before June 30.

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 April 3 and on or before April 18, provided the taxpayer made these deposits by April 18.

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, "Montana/Severe Storms and Flooding," 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 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information:

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 25-Apr-2013

The File Taxes 2010

File taxes 2010 Index A Adopted child, Adopted child. File taxes 2010 Adoption taxpayer identification number (ATIN), Married child. File taxes 2010 Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. File taxes 2010 , Military personnel stationed outside the United States. File taxes 2010 , Temporary absences. File taxes 2010 , Joint Return Test, Military personnel stationed outside the United States. File taxes 2010 , Nontaxable combat pay. File taxes 2010 Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. File taxes 2010 Basic Allowance for Subsistence (BAS), Nontaxable military pay. File taxes 2010 C Child Adopted child, Adopted child. File taxes 2010 Birth or death of, Birth or death of child. File taxes 2010 Foster child, Relationship Test, Foster child. File taxes 2010 , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. File taxes 2010 Married child, Married child. File taxes 2010 Child support, Income That Is Not Earned Income Clergy, Clergy. File taxes 2010 Combat zone pay, Nontaxable combat pay. File taxes 2010 Community property, Community property. File taxes 2010 , Community property. File taxes 2010 D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). File taxes 2010 Domestic partner, Nevada, Washington, and California domestic partners. File taxes 2010 E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. File taxes 2010 , Military personnel stationed outside the United States. File taxes 2010 F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). File taxes 2010 , No SSN. File taxes 2010 , Form 1040. File taxes 2010 1040A, Adjusted gross income (AGI). File taxes 2010 , No SSN. File taxes 2010 , Form 1040A. File taxes 2010 1040EZ, Adjusted gross income (AGI). File taxes 2010 , No SSN. File taxes 2010 , Form 1040EZ. File taxes 2010 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. File taxes 2010 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. File taxes 2010 , Approved Form 4361 or Form 4029, Form 4029. File taxes 2010 4361, Minister's housing. File taxes 2010 , Approved Form 4361 or Form 4029, Form 4361. File taxes 2010 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. File taxes 2010 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. File taxes 2010 , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. File taxes 2010 , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. File taxes 2010 H Head of household, Community property. File taxes 2010 , Spouse did not live with you. File taxes 2010 , Community property. File taxes 2010 , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). File taxes 2010 Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. File taxes 2010 , Homeless shelter. File taxes 2010 I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. File taxes 2010 , Married child. File taxes 2010 Inmate, Earnings while an inmate. File taxes 2010 , Figuring earned income. File taxes 2010 Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. File taxes 2010 M Married child, Married child. File taxes 2010 Married filing a joint return, Rule 4—You Must Be a U. File taxes 2010 S. File taxes 2010 Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. File taxes 2010 Military Combat pay, Nontaxable military pay. File taxes 2010 Nontaxable pay, Nontaxable military pay. File taxes 2010 Outside U. File taxes 2010 S. File taxes 2010 , Military personnel stationed outside the United States. File taxes 2010 Minister, Net earnings from self-employment. File taxes 2010 , Minister's housing. File taxes 2010 , Church employees. File taxes 2010 N Net earnings, self-employment, Net earnings from self-employment. File taxes 2010 Nonresident alien, Rule 4—You Must Be a U. File taxes 2010 S. File taxes 2010 Citizen or Resident Alien All Year, Step 1. File taxes 2010 O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. File taxes 2010 , Examples. File taxes 2010 , Special rule for divorced or separated parents (or parents who live apart). File taxes 2010 Passive activity, Worksheet 1. File taxes 2010 Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. File taxes 2010 Prisoner, Figuring earned income. File taxes 2010 Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. File taxes 2010 Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. File taxes 2010 Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. File taxes 2010 , Earned Income Schedules: C, EIC Worksheet A. File taxes 2010 , EIC Worksheet B. File taxes 2010 C-EZ, EIC Worksheet A. File taxes 2010 , EIC Worksheet B. File taxes 2010 EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. File taxes 2010 , Figuring earned income. File taxes 2010 , Nontaxable combat pay. File taxes 2010 , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. File taxes 2010 , Schedule EIC SE, Figuring earned income. File taxes 2010 , Clergy. File taxes 2010 , Church employees. File taxes 2010 , EIC Worksheet A. File taxes 2010 , EIC Worksheet B. File taxes 2010 , Net earnings from self-employment $400 or more. File taxes 2010 , When to use the optional methods of figuring net earnings. File taxes 2010 , When both spouses have self-employment income. File taxes 2010 School, School defined. File taxes 2010 Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. File taxes 2010 , EIC Worksheet B. File taxes 2010 Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. File taxes 2010 Separated parents, special rule, Married child. File taxes 2010 Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. File taxes 2010 , No SSN. File taxes 2010 , Getting an SSN. File taxes 2010 , Married child. File taxes 2010 , Exception for math or clerical errors. File taxes 2010 Statutory employee, Statutory employee. File taxes 2010 , Figuring earned income. File taxes 2010 , EIC Worksheet A. File taxes 2010 , Statutory employees. File taxes 2010 Strike benefits, Strike benefits. File taxes 2010 Student, Student defined. File taxes 2010 T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. File taxes 2010 Individual taxpayer identification number (ITIN), Other taxpayer identification number. File taxes 2010 Social security number (SSN), Other taxpayer identification number. File taxes 2010 Tiebreaker rules, Tiebreaker rules. File taxes 2010 Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. File taxes 2010 , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. File taxes 2010 V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. File taxes 2010 , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. File taxes 2010 Worksheet 1, Worksheet 1. File taxes 2010 Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. File taxes 2010 Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications