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File taxes from 2011 Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File taxes from 2011 Definitions The following definitions are used throughout this publication. File taxes from 2011 Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. File taxes from 2011 Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). File taxes from 2011 Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. File taxes from 2011 Limits on personal casualty or theft losses in the Kansas disaster area. File taxes from 2011   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. File taxes from 2011 Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. File taxes from 2011 When to deduct the loss. File taxes from 2011   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. File taxes from 2011 However, the Kansas disaster area is a Presidentially declared disaster. File taxes from 2011 Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. File taxes from 2011 The deadline for making this election has expired. File taxes from 2011   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. File taxes from 2011 Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. File taxes from 2011   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. File taxes from 2011 They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. File taxes from 2011 Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. File taxes from 2011 They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). File taxes from 2011 Replacement Period for Nonrecognition of Gain 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 taxes from 2011 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 Presidentially declared disaster area). File taxes from 2011 However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. File taxes from 2011 For more information, see the Instructions for Form 4684. File taxes from 2011 Net Operating Losses Qualified recovery assistance loss. File taxes from 2011   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. File taxes from 2011 However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. File taxes from 2011 In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. File taxes from 2011   A qualified 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 recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special 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 after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. File taxes from 2011 Qualified recovery assistance casualty loss. File taxes from 2011   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. File taxes from 2011 For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. File taxes from 2011 Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. File taxes from 2011 Amended return. File taxes from 2011   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. File taxes from 2011 More information. File taxes from 2011    For more information on NOLs, see Publication 536. File taxes from 2011 IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. File taxes from 2011 Definitions Qualified recovery assistance distribution. File taxes from 2011   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. File taxes from 2011 The distribution was made after May 3, 2007, and before January 1, 2009. File taxes from 2011 Your main home was located in the Kansas disaster area on May 4, 2007. File taxes from 2011 You sustained an economic loss because of the storms and tornadoes. File taxes from 2011 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 taxes from 2011   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 recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. File taxes from 2011 Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. File taxes from 2011   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. File taxes from 2011 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 may allocate the $100,000 limit among the plans any way you choose. File taxes from 2011   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. File taxes from 2011 Eligible retirement plan. File taxes from 2011   An eligible retirement plan can be any of the following. File taxes from 2011 A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). File taxes from 2011 A qualified annuity plan. File taxes from 2011 A tax-sheltered annuity contract. File taxes from 2011 A governmental section 457 deferred compensation plan. File taxes from 2011 A traditional, SEP, SIMPLE, or Roth IRA. File taxes from 2011 Main home. File taxes from 2011   Generally, your main home is the home where you live most of the time. File taxes from 2011 A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. File taxes from 2011 Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. File taxes from 2011 However, if you elect, you can include the entire distribution in your income in the year it was received. File taxes from 2011 Qualified 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 taxes from 2011 However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. File taxes from 2011 For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. File taxes from 2011 Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. File taxes from 2011 Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. File taxes from 2011 However, see Exceptions below for qualified recovery assistance distributions you cannot repay. File taxes from 2011 You have three years from the day after the date you received the distribution to make a repayment. File taxes from 2011 Amounts that are repaid are treated as a qualified rollover and are not included in income. File taxes from 2011 Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. File taxes from 2011 See Form 8915 for more information on how to report repayments. File taxes from 2011 Exceptions. File taxes from 2011   You cannot repay the following types of distributions. File taxes from 2011 Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). File taxes from 2011 Required minimum distributions. File taxes from 2011 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 taxes from 2011 How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. File taxes from 2011 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. File taxes from 2011 See Qualified recovery assistance distribution on page 3. File taxes from 2011 If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. File taxes from 2011 Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. File taxes from 2011 If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. File taxes from 2011 You can amend your 2007 income tax return by using Form 1040X. File taxes from 2011 You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. File taxes from 2011 See Form 8915 and Form 8606 on this page. File taxes from 2011 Form 8915. File taxes from 2011   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. File taxes from 2011 Before you complete the form, modify the form as follows. File taxes from 2011 Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. File taxes from 2011 ” To the right of the title, cross out “2005” and enter “2007. File taxes from 2011 ” In Part I, at the top of column (a), cross out “2005” and enter “2007. File taxes from 2011 ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. File taxes from 2011 ” On lines 10 and 11, cross out “2005” and enter “2007. File taxes from 2011 ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. File taxes from 2011 ” On line 12, cross out “hurricane” and enter “recovery assistance. File taxes from 2011 ” On lines 13 and 14, cross out “line 15b” and “line 25b. File taxes from 2011 ” On lines 18 and 19, cross out “2005” and enter “2007. File taxes from 2011 ”   You can now complete Form 8915. File taxes from 2011 For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. File taxes from 2011 See Example 1 on page 5 to see how to complete Form 8915. File taxes from 2011 Form 8606. File taxes from 2011   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. File taxes from 2011 Before you complete or amend the form, use the following additional instructions. File taxes from 2011 Form 8606, Part I. File taxes from 2011    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. File taxes from 2011 Do not enter an amount less than -0-. File taxes from 2011 Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. File taxes from 2011 Complete line 15 as follows. File taxes from 2011 If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. File taxes from 2011 Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. File taxes from 2011 If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. File taxes from 2011 The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. File taxes from 2011 Enter the result in the white space in the bottom margin of the form under line 15. File taxes from 2011 To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. File taxes from 2011 Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. File taxes from 2011 Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. File taxes from 2011 To the left of this amount, enter “Other distributions. File taxes from 2011 ” Form 8606, Part III. File taxes from 2011    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. File taxes from 2011 Complete line 25 as follows. File taxes from 2011 If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. File taxes from 2011 Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. File taxes from 2011 If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. File taxes from 2011 The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. File taxes from 2011 Enter the result in the white space in the bottom margin of the form under line 25. File taxes from 2011 To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. File taxes from 2011 Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. File taxes from 2011 Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. File taxes from 2011 To the left of this amount, enter “Other distributions. File taxes from 2011 ” Example 1. File taxes from 2011   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. File taxes from 2011 Her home was located in the Kansas disaster area. File taxes from 2011 On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. File taxes from 2011 Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. File taxes from 2011 Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. File taxes from 2011 Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. File taxes from 2011   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. File taxes from 2011 Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. File taxes from 2011 Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). File taxes from 2011 Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. File taxes from 2011 ” This amount is then reported on Form 8915, line 13. File taxes from 2011 Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. File taxes from 2011 See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. File taxes from 2011 This image is too large to be displayed in the current screen. File taxes from 2011 Please click the link to view the image. File taxes from 2011 2005 Form 8915, page 1, Illustrated Example 1. File taxes from 2011 This image is too large to be displayed in the current screen. File taxes from 2011 Please click the link to view the image. File taxes from 2011 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. File taxes from 2011 Please click the link to view the image. File taxes from 2011 Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. File taxes from 2011 See Qualified recovery assistance distribution on page 3. File taxes from 2011 You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. File taxes from 2011 See Form 8915 and Form 8606 below. File taxes from 2011 Form 8915. File taxes from 2011   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. File taxes from 2011 Before you complete the form, modify the form as follows. File taxes from 2011 Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. File taxes from 2011 ” To the right of the title, cross out “2006” and enter “2008. File taxes from 2011 ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. File taxes from 2011 ” At the top of column (a) cross out “2006” and enter “2008. File taxes from 2011 ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. File taxes from 2011 ” On lines 12, 14, and 15, cross out “2005” and enter “2007. File taxes from 2011 ” On lines 17 and 19, cross out “2006” and enter “2008. File taxes from 2011 ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. File taxes from 2011 ” On line 21, cross out “hurricane” and enter “recovery assistance. File taxes from 2011 ” On lines 22 and 23, cross out “line 15b” and “line 25b. File taxes from 2011 ” On lines 27, 29, and 30, cross out “2005” and enter “2007. File taxes from 2011 ” On lines 32 and 34, cross out “2006” and enter “2008. File taxes from 2011 ”   You can now complete Form 8915. File taxes from 2011 For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. File taxes from 2011 Example 2. File taxes from 2011   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. File taxes from 2011 Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. File taxes from 2011 Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. File taxes from 2011 See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. File taxes from 2011 This image is too large to be displayed in the current screen. File taxes from 2011 Please click the link to view the image. File taxes from 2011 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. File taxes from 2011 Please click the link to view the image. File taxes from 2011 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. File taxes from 2011   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. File taxes from 2011 Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. File taxes from 2011 Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. File taxes from 2011 For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. File taxes from 2011 To be a qualified distribution, the distribution must meet all of the following requirements. File taxes from 2011 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 taxes from 2011 The distribution was received after November 4, 2006, and before May 5, 2007. File taxes from 2011 The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. File taxes from 2011 Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. File taxes from 2011 Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. File taxes from 2011 A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. File taxes from 2011 You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. File taxes from 2011 See How to report, next, for information on completing Form 8915. File taxes from 2011 How to report. File taxes from 2011   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. File taxes from 2011 Before you complete the form, modify the form as follows. File taxes from 2011 Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. File taxes from 2011 ” To the right of the title, cross out “2005” and enter “2006” or “2007. File taxes from 2011 ” Enter only the year the distribution was received. File taxes from 2011 Cross out “Hurricane” in the title of Part IV and enter “Kansas. File taxes from 2011 ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. File taxes from 2011 ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. File taxes from 2011 ” You can now complete Part IV of Form 8915. File taxes from 2011 Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. File taxes from 2011 Attach Form 8915 to your original or amended return for the year of the distribution. File taxes from 2011 Amended return. File taxes from 2011   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. File taxes from 2011 Loans From Qualified Plans The following benefits are available to qualified individuals. File taxes from 2011 Increases to the limits for distributions treated as loans from employer plans. File taxes from 2011 A 1-year suspension for payments due on plan loans. File taxes from 2011 Qualified individual. File taxes from 2011   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. File taxes from 2011 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 taxes from 2011 Limits on plan loans. File taxes from 2011   The $50,000 limit for distributions treated as plan loans is increased to $100,000. File taxes from 2011 In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. File taxes from 2011 If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. File taxes from 2011 One-year suspension of loan payments. File taxes from 2011   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. File taxes from 2011 To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. File taxes from 2011 Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. File taxes from 2011 The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). File taxes from 2011 The special allowance applies only for the first year the property is placed in service. File taxes from 2011 The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). File taxes from 2011 There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. File taxes from 2011 You can elect not to deduct the special allowance for qualified recovery assistance property. File taxes from 2011 If you make this election for any property, it applies to all property in the same class placed in service during the year. File taxes from 2011 Qualified recovery assistance property. File taxes from 2011   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. File taxes from 2011 Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. File taxes from 2011 Water utility property. File taxes from 2011 Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. File taxes from 2011 (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. File taxes from 2011 ) Qualified leasehold improvement property. File taxes from 2011 Nonresidential real property and residential rental property. File taxes from 2011   For more information on this property, see Publication 946. File taxes from 2011 Other tests to be met. File taxes from 2011   To be qualified recovery assistance property, the property must also meet all of the following tests. File taxes from 2011 You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. File taxes from 2011 The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). File taxes from 2011 Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. File taxes from 2011 The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. File taxes from 2011 Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. File taxes from 2011 Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. File taxes from 2011 Excepted property. File taxes from 2011   Qualified recovery assistance property does not include any of the following. File taxes from 2011 Property required to be depreciated using the Alternative Depreciation System (ADS). File taxes from 2011 Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. File taxes from 2011 Property for which you are claiming a commercial revitalization deduction. File taxes from 2011 Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. File taxes from 2011 Property placed in service and disposed of in the same tax year. File taxes from 2011 Property converted from business use to personal use in the same tax year it is placed in service. File taxes from 2011 Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. File taxes from 2011 Recapture of special allowance. File taxes from 2011   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. File taxes from 2011 Amended return. File taxes from 2011   If you have already filed your tax return, you may have to amend that return to claim any special allowance. File taxes from 2011 Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. File taxes from 2011 Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. File taxes from 2011 Increased dollar limit. File taxes from 2011   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). File taxes from 2011   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. File taxes from 2011 Qualified section 179 recovery assistance property. File taxes from 2011   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). File taxes from 2011 Section 179 property does not include nonresidential real property or residential rental property. File taxes from 2011 For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. File taxes from 2011 Amended return. File taxes from 2011   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. File taxes from 2011 Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. File taxes from 2011 The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). File taxes from 2011 Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). File taxes from 2011 Use Form 5884-A to claim the credit. File taxes from 2011 See Form 5884-A later. File taxes from 2011 The following rules and definitions apply. File taxes from 2011 Employers affected by the storms and tornadoes. File taxes from 2011   The following definitions apply to employers affected by the storms and tornadoes. File taxes from 2011 Eligible employer. File taxes from 2011   For this purpose, an eligible employer is any employer who meets all of the following. File taxes from 2011 Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. File taxes from 2011 Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. File taxes from 2011 Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. File taxes from 2011 Eligible employee. File taxes from 2011   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. File taxes from 2011 An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. File taxes from 2011 Qualified wages. File taxes from 2011   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) 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 May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. File taxes from 2011 In addition, the wages must have been paid or incurred after May 4, 2007. File taxes from 2011    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 taxes from 2011    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). File taxes from 2011 Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. File taxes from 2011 Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. File taxes from 2011   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 taxes from 2011 For a special rule that applies to railroad employees, see section 51(h)(1)(B). File taxes from 2011   Qualified wages do not include the following. File taxes from 2011 Wages paid to your dependent or a related individual. File taxes from 2011 See section 51(i)(1). File taxes from 2011 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 taxes from 2011 Wages for services of replacement workers during a strike or lockout. File taxes from 2011 Form 5884-A. File taxes from 2011   Use Section A of Form 5884-A (Rev. File taxes from 2011 October 2006) to claim the employer retention credit. File taxes from 2011 Section B does not apply to the Kansas disaster area. File taxes from 2011 Before you complete the form, modify the form as follows. File taxes from 2011 Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. File taxes from 2011 ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. File taxes from 2011 ”   Complete the form as instructed. File taxes from 2011 Lines 1b and 1c do not apply. File taxes from 2011 Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. File taxes from 2011 On the dotted line to the left of line 1x, enter “5884-A. File taxes from 2011 ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. File taxes from 2011 Amended return. File taxes from 2011   You may have to amend a previously filed return to claim the employee retention credit. File taxes from 2011 Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. File taxes from 2011 Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas 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 taxes from 2011 Amended return. File taxes from 2011   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. File taxes from 2011 Request for Copy or Transcript of Tax Return Request for copy of tax return. File taxes from 2011   You can use Form 4506 to order a copy of your tax return. File taxes from 2011 Generally, there is a $39. File taxes from 2011 00 fee (subject to change) for requesting each copy of a tax return. File taxes from 2011 If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. File taxes from 2011 Request for transcript of tax return. File taxes from 2011   You can use Form 4506-T to order a free transcript of your tax return. File taxes from 2011 A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. File taxes from 2011 You can also call 1-800-829-1040 to order a transcript. File taxes from 2011 How To Get Tax Help 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 taxes from 2011 By selecting the method that is best for you, you will have quick and easy access to tax help. File taxes from 2011 Contacting your Taxpayer Advocate. File taxes from 2011   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 taxes from 2011   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. File taxes from 2011 You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. File taxes from 2011 You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. File taxes from 2011 For more information, go to www. File taxes from 2011 irs. File taxes from 2011 gov/advocate. File taxes from 2011 Low Income Taxpayer Clinics (LITCs). File taxes from 2011   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. File taxes from 2011 The clinics also provide tax education and outreach for taxpayers who speak English as a second language. File taxes from 2011 Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. File taxes from 2011 It is available at www. File taxes from 2011 irs. File taxes from 2011 gov or your local IRS office. File taxes from 2011 Free tax services. File taxes from 2011   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. File taxes from 2011 It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. File taxes from 2011 It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. File taxes from 2011   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File taxes from 2011 Free help with your return. File taxes from 2011   Free help in preparing your return is available nationwide from IRS-trained volunteers. File taxes from 2011 The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File taxes from 2011 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 taxes from 2011 To find a site near you, call 1-800-829-1040. File taxes from 2011 Or to find the nearest AARP TaxAide site, visit AARP's website at www. File taxes from 2011 aarp. File taxes from 2011 org/taxaide or call 1-888-227-7669. File taxes from 2011 For more information on these programs, go to www. File taxes from 2011 irs. File taxes from 2011 gov and enter keyword “VITA” in the upper right-hand corner. File taxes from 2011 Internet. File taxes from 2011 You can access the IRS website at www. File taxes from 2011 irs. File taxes from 2011 gov 24 hours a day, 7 days a week to: E-file your return. File taxes from 2011 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File taxes from 2011 Check the status of your refund. File taxes from 2011 Click on Where's My Refund. File taxes from 2011 Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). File taxes from 2011 Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. File taxes from 2011 Download forms, instructions, and publications. File taxes from 2011 Order IRS products online. File taxes from 2011 Research your tax questions online. File taxes from 2011 Search publications online by topic or keyword. File taxes from 2011 View Internal Revenue Bulletins (IRBs) published in the last few years. File taxes from 2011 Figure your withholding allowances using the withholding calculator online at www. File taxes from 2011 irs. File taxes from 2011 gov/individuals. File taxes from 2011 Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. File taxes from 2011 Sign up to receive local and national tax news by email. File taxes from 2011 Get information on starting and operating a small business. File taxes from 2011 Phone. File taxes from 2011 Many services are available by phone. File taxes from 2011 Ordering forms, instructions, and publications. File taxes from 2011 Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. File taxes from 2011 You should receive your order within 10 days. File taxes from 2011 Asking tax questions. File taxes from 2011 Call the IRS with your tax questions at 1-800-829-1040. File taxes from 2011 Solving problems. File taxes from 2011 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File taxes from 2011 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File taxes from 2011 Call your local Taxpayer Assistance Center for an appointment. File taxes from 2011 To find the number, go to www. File taxes from 2011 irs. File taxes from 2011 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File taxes from 2011 TTY/TDD equipment. File taxes from 2011 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File taxes from 2011 TeleTax topics. File taxes from 2011 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File taxes from 2011 Refund information. File taxes from 2011 To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. File taxes from 2011 Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). File taxes from 2011 Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. File taxes from 2011 Evaluating the quality of our telephone services. File taxes from 2011 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File taxes from 2011 One method is for a second IRS representative to listen in on or record random telephone calls. File taxes from 2011 Another is to ask some callers to complete a short survey at the end of the call. File taxes from 2011 Walk-in. File taxes from 2011 Many products and services are available on a walk-in basis. File taxes from 2011 Products. File taxes from 2011 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File taxes from 2011 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 taxes from 2011 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. File taxes from 2011 Services. File taxes from 2011 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File taxes from 2011 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File taxes from 2011 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're 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 taxes from 2011 No appointment is necessary — just walk in. File taxes from 2011 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. File taxes from 2011 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File taxes from 2011 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. File taxes from 2011 All other issues will be handled without an appointment. File taxes from 2011 To find the number of your local office, go to www. File taxes from 2011 irs. File taxes from 2011 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File taxes from 2011 Mail. File taxes from 2011 You can send your order for forms, instructions, and publications to the address below. File taxes from 2011 You should receive a response within 10 days after your request is received. File taxes from 2011 Internal Revenue Service 1201 N. File taxes from 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. File taxes from 2011 You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. File taxes from 2011 Prior-year forms, instructions, and publications. File taxes from 2011 Bonus: Historical Tax Products DVD - Ships with the final release. File taxes from 2011 IRS Tax Map: an electronic research tool and finding aid. File taxes from 2011 Tax law frequently asked questions (FAQ). File taxes from 2011 Tax Topics from the IRS telephone response system. File taxes from 2011 Fill-in, print, and save features for most tax forms. File taxes from 2011 Internal Revenue Bulletins. File taxes from 2011 Toll-free and email technical support. File taxes from 2011 The CD/DVD is released twice during the year in January and March. File taxes from 2011 Purchase the CD/DVD from National Technical Information Service (NTIS) at www. File taxes from 2011 irs. File taxes from 2011 gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). File taxes from 2011 Price is subject to change. File taxes from 2011 CD for small businesses. File taxes from 2011 Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. File taxes from 2011 This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. File taxes from 2011 All the business tax forms, instructions, and publications needed to successfully manage a business. File taxes from 2011 Tax law changes. File taxes from 2011 Tax Map: an electronic research tool and finding aid. File taxes from 2011 Web links to various government agencies, business associations, and IRS organizations. File taxes from 2011 “Rate the Product” survey—your opportunity to suggest changes for future editions. File taxes from 2011 A site map of the CD to help you navigate the pages of the CD with ease. File taxes from 2011 An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. File taxes from 2011 An updated version of this CD is available each year in early April. File taxes from 2011 You can get a free copy by calling 1-800-829-3676 or by visiting www. File taxes from 2011 irs. File taxes from 2011 gov/smallbiz. File taxes from 2011 Prev  Up  Next   Home   More Online Publications
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Awards and Recognitions

USA.gov (formerly FirstGov.gov) has won many awards, and has been widely recognized for its information and services since it launched in 2000.


Awards by Date


September 2012

July 2011

August 2010

June 2009

March 2009

  • USA.gov Director winner, Fed 100
  • Government Information Technology Executive Council (GITEC) Project Management Excellence Award for outstanding project management in Collaborative Government/Web 2.0 Vision.

January 2008

  • Government Customer Support Excellence Award Finalist

January 2009

August 2008

May 2008

April 2008

November 2007

  • President's Quality Award – Office of Personnel Management

October 2007

  • Vignette Village 2007 Excellence Award - Vignette Corporation

September 2007

  • WebAward - Web Marketing Association

August 2007

July 2007

February 2007

  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers

September 2006

August 2006

  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University

July 2006

April 2006

March 2006

  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Stockholm Challenge Award Finalist 2006

January 2006

  • Favorite Places on the Web - Chicago Sun Times
  • Hot Sites - USATODAY.com
  • Website of the Day - kdsk.com

December 2005

  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005

September 2005

  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)

June 2005

  • Webby Worthy Award - International Academy of Digital Arts and Sciences

April 2005

  • PC Magazine's Top 100 Classic Sites
  • Kim Komando Cool Site of the Day

January 2005

  • Favorite Website - The Atlanta Journal-Constitution

September 2004

  • IRMCO Team Award Finalist
  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2004

  • Kim Komando Cool Site of the Day

May 2004

  • Top Site of the Day - widders.com

April 2004

  • Forbes.com Best of the Web, Expatriate Resources
  • PC Magazine's Top 100 Classic Sites

March 2004

  • FirstGov (now USA.gov) Director winner, Fed 100

February 2004

January 2004

  • Site of the Day - Charlotte Observer (North Carolina)

December 2003

  • "EContent 100" - EContent Magazine
  • Finalist, World Summit Award - United Nations International Telecommunications Union

November 2003

  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • Cool Site of the Day - coolsiteoftheday.com
  • Top Three Government Sites - WABC TV, New York

October 2003

  • 101 Most Incredibly Useful Sites - PC Magazine

September 2003

  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2003

  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Week - Post-Standard (Syracuse, NY)

May 2003

  • Innovations in American Government Award Winner

March 2003

  • Innovations in American Government Award Finalist
  • PC Magazine's Top 100 Classic Sites

November 2002

  • Innovations in American Government Award Semi-Finalist

July 2002

  • Public Access to Government Information Award - American Association Law Libraries
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

June 2002

  • Best New Government Website - Women's World Magazine
  • Pioneer Award, E-Gov

February 2002

  • Hot Site - USA Today.com

January 2002

  • Excellence.Gov Award Finalist

December 2001

  • Grace Hopper Government Technology Leadership Award

November 2001

  • Federal Line - FederalNewsRadio.com

October 2001

  • Hot Site - USA Today.com
  • Pick of the Week - Yahoo!

August 2001

  • Innovations in American Government Award Finalist

July 2001

  • Hot Site - USA Today.com

June 2001

  • Intergovernmental Solutions Award
  • Site of the Week - The Washington Times
  • Top 100 Sites of the Day - The Legendinc.com
  • Web Map: News You Can Use - USNews.com

May 2001

  • #1 in 100 Top Government Sites - 100.com
  • Golden Web Award (2001-2002)

April 2001

  • Innovations in American Government Award Semi-Finalist
  • Pioneer Award, E-Gov
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Top 100 Sites for Small Business - Entrepreneur Magazine

March 2001

  • Azimuth Award (awarded to Dave Barram and Eric Brewer)
  • FOSE and Chief Information Officers Council of Excellence Award
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com

February 2001

  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Cool Website of the Day - "Topical" Tipworld
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Week - Legal Engine

January 2001

  • Government Computer News Award
  • Hot Site of the Year - USA Today
  • Interesting Worldwide Website - Computer Times
  • Site of the Day - New York Times
  • Vice President's Hammer Award for Reinventing Government

December 2000

  • Site of the Day - E-mazing

November 2000

  • Site of the Month - King County Library (Washington State)

October 2000

  • A - Education World
  • Site of the Week - RefDesk.com
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Month - New York State Library
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library

September 2000

  • Site of the Day - Alpha-Pro Net
  • Site of the Week - University of Texas Southwestern Medical Library

Awards by Title

  • #1 Federal Government Website - Comparing Technology Innovation in the Private and Public Sectors, Brookings Institution
  • #1 in 100 Top Government Sites - 100.com
  • #1 in About.com's Top 20 Essential U.S. Government Websites
  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005
  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University (2003, 2004, 2006, 2007)
  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • 25 Websites We Can't Live Without, Time Magazine
  • 101 Most Incredibly Useful Sites - PC Magazine
  • A - Education World
  • Arroba de oro, ("the golden @") Finalist
  • Azimuth Award
  • Best Government Web Sites: USA.gov - Government Computer News
  • Best New Government Website - Women's World Magazine
  • Best of the Web - Forbes.com
  • Cool Site of the Day - coolsiteoftheday.com
  • Cool Site of the Day - Kim Komando
  • Cool Website of the Day - "Topical" Tipworld
  • "EContent 100" - EContent MagazineExcellence.Gov
  • Excellence.Gov
  • Excellent rating for GovGab.gov blog by blogged.com
  • Fed 100
  • Favorite Places on the Web - Chicago Sun-Times
  • Favorite Website - The Atlanta Journal-Constitution
  • Federal Line - FederalNewsRadio.com
  • FOSE and Chief Information Officers Council of Excellence Award
  • Golden Web Award
  • Government Computer News Award
  • Government Customer Support Excellence Award Finalist
  • Grace Hopper Government Technology Leadership Award
  • Hot Site - USA Today.com
  • Hot Site of the Year - USA Today.com
  • Innovations in American Government Award Winner (2002)
  • Intergovernmental Solutions Award
  • Interesting Worldwide Website - Computer Times
  • IRMCO Team Award Finalist
  • Link You Can't Live Without - WUSA9.com
  • Model of Collaboration - Center for Technology in Government at University at Albany, SUNY
  • Most Effective Federal Web Site at Using Interactive Features to Engage the Public - Brookings Institution
  • Outstanding Federal Civilian Marketing Program, GovMark Council
  • PC Magazine's Top 100 Classic Sites
  • Pick of the Week - Yahoo!
  • Pioneer Award, E-Gov
  • Pioneer Award - Federal Computer Week
  • President's Quality Award – Office of Personnel Management
  • Project Management Excellence in Collaborative Government/Web 2.0 Vision, Government Information Technology Executive Council (GITEC)
  • Public Access to Government Information Award - American Association Law Libraries
  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Site of the Day - Alpha-Pro Net
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Day - E-mazing
  • Site of the Day - Entertainment Weekly
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Day - The New York Times
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Month - King County Library (Washington State)
  • Site of the Month - New York State Library
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library
  • Site of the Week - Legal Engine
  • Site of the Week - Post-Standard (Syracuse, NY)
  • Site of the Week - RefDesk.com
  • Site of the Week - The Washington Times
  • Site of the Week - University of Texas Southwestern Medical Library
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com
  • Stockholm Challenge Award Finalist 2006
  • The 50 Most-Mentioned Agencies on Twitter
  • "The Best of..." - Money Magazine
  • Top 100 Sites for Small Business - Entrepreneur Magazine
  • Top 100 Sites of the Day - The Legendinc.com
  • Top 100 Websites, WEB100.com
  • Top Government Blog, Juggle.com
  • Top Site of the Day - widders.com
  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers
  • Top Three Government Sites - WABC TV, New York
  • U.S. Government Web Sites You Didn't Know You Could Use, lifehacker.com
  • Vice President's Hammer Award for Reinventing Government
  • Vignette Village 2007 Excellence Award - Vignette Corporation
  • WebAward - Web Marketing Association
  • Website of the Day - kdsk.com
  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)
  • Web Map: News You Can Use - USNews.com
  • Webby Awards Official Honoree - International Academy of Digital Arts and Sciences
  • Webby Worthy Award - International Academy of Digital Arts and Sciences
  • World Summit Award Finalist - United Nations International Telecommunications Union
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

The File Taxes From 2011

File taxes from 2011 7. File taxes from 2011   Figuring Gross Profit Table of Contents Introduction Items To Check Testing Gross Profit AccuracyExample. File taxes from 2011 Additions to Gross Profit Introduction After you have figured the gross receipts from your business (chapter 5) and the cost of goods sold (chapter 6), you are ready to figure your gross profit. File taxes from 2011 You must determine gross profit before you can deduct any business expenses. File taxes from 2011 These expenses are discussed in chapter 8. File taxes from 2011 If you are filing Schedule C-EZ, your gross profit is your gross receipts plus certain other amounts, explained later under Additions to Gross Profit. File taxes from 2011 Businesses that sell products. File taxes from 2011   If you are filing Schedule C, figure your gross profit by first figuring your net receipts. File taxes from 2011 Figure net receipts (line 3) on Schedule C by subtracting any returns and allowances (line 2) from gross receipts (line 1). File taxes from 2011 Returns and allowances include cash or credit refunds you make to customers, rebates, and other allowances off the actual sales price. File taxes from 2011   Next, subtract the cost of goods sold (line 4) from net receipts (line 3). File taxes from 2011 The result is the gross profit from your business. File taxes from 2011 Businesses that sell services. File taxes from 2011   You do not have to figure the cost of goods sold if the sale of merchandise is not an income-producing factor for your business. File taxes from 2011 Your gross profit is the same as your net receipts (gross receipts minus any refunds, rebates, or other allowances). File taxes from 2011 Most professions and businesses that sell services rather than products can figure gross profit directly from net receipts in this way. File taxes from 2011 Illustration. File taxes from 2011   This illustration of the gross profit section of the income statement of a retail business shows how gross profit is figured. File taxes from 2011 Income Statement Year Ended December 31, 2013 Gross receipts $400,000 Minus: Returns and allowances 14,940 Net receipts $385,060 Minus: Cost of goods sold 288,140 Gross profit $96,920   The cost of goods sold for this business is figured as follows: Inventory at beginning of year $37,845 Plus: Purchases $285,900   Minus: Items withdrawn for personal use 2,650 283,250 Goods available for sale $321,095 Minus: Inventory at end of year 32,955 Cost of goods sold $288,140 Items To Check Consider the following items before figuring your gross profit. File taxes from 2011 Gross receipts. File taxes from 2011   At the end of each business day, make sure your records balance with your actual cash and credit receipts for the day. File taxes from 2011 You may find it helpful to use cash registers to keep track of receipts. File taxes from 2011 You should also use a proper invoicing system and keep a separate bank account for your business. File taxes from 2011 Sales tax collected. File taxes from 2011   Check to make sure your records show the correct sales tax collected. File taxes from 2011   If you collect state and local sales taxes imposed on you as the seller of goods or services from the buyer, you must include the amount collected in gross receipts. File taxes from 2011   If you are required to collect state and local taxes imposed on the buyer and turn them over to state or local governments, you generally do not include these amounts in income. File taxes from 2011 Inventory at beginning of year. File taxes from 2011   Compare this figure with last year's ending inventory. File taxes from 2011 The two amounts should usually be the same. File taxes from 2011 Purchases. File taxes from 2011   If you take any inventory items for your personal use (use them yourself, provide them to your family, or give them as personal gifts, etc. File taxes from 2011 ) be sure to remove them from the cost of goods sold. File taxes from 2011 For details on how to adjust cost of goods sold, see Merchandise withdrawn from sale in chapter 6. File taxes from 2011 Inventory at end of year. File taxes from 2011   Check to make sure your procedures for taking inventory are adequate. File taxes from 2011 These procedures should ensure all items have been included in inventory and proper pricing techniques have been used. File taxes from 2011   Use inventory forms and adding machine tapes as the only evidence for your inventory. File taxes from 2011 Inventory forms are available at office supply stores. File taxes from 2011 These forms have columns for recording the description, quantity, unit price, and value of each inventory item. File taxes from 2011 Each page has space to record who made the physical count, who priced the items, who made the extensions, and who proofread the calculations. File taxes from 2011 These forms will help satisfy you that the total inventory is accurate. File taxes from 2011 They will also provide you with a permanent record to support its validity. File taxes from 2011   Inventories are discussed in chapter 2. File taxes from 2011 Testing Gross Profit Accuracy If you are in a retail or wholesale business, you can check the accuracy of your gross profit figure. File taxes from 2011 First, divide gross profit by net receipts. File taxes from 2011 The resulting percentage measures the average spread between the merchandise cost of goods sold and the selling price. File taxes from 2011 Next, compare this percentage to your markup policy. File taxes from 2011 Little or no difference between these two percentages shows that your gross profit figure is accurate. File taxes from 2011 A large difference between these percentages may show that you did not accurately figure sales, purchases, inventory, or other items of cost. File taxes from 2011 You should determine the reason for the difference. File taxes from 2011 Example. File taxes from 2011   Joe Able operates a retail business. File taxes from 2011 On the average, he marks up his merchandise so that he will realize a gross profit of 331/3% on its sales. File taxes from 2011 The net receipts (gross receipts minus returns and allowances) shown on his income statement is $300,000. File taxes from 2011 His cost of goods sold is $200,000. File taxes from 2011 This results in a gross profit of $100,000 ($300,000 − $200,000). File taxes from 2011 To test the accuracy of this year's results, Joe divides gross profit ($100,000) by net receipts ($300,000). File taxes from 2011 The resulting 331/3% confirms his markup percentage of 331/3%. File taxes from 2011 Additions to Gross Profit If your business has income from a source other than its regular business operations, enter the income on line 6 of Schedule C and add it to gross profit. File taxes from 2011 The result is gross business income. File taxes from 2011 If you use Schedule C-EZ, include the income on line 1 of the schedule. File taxes from 2011 Some examples include income from an interest-bearing checking account, income from scrap sales, income from certain fuel tax credits and refunds, and amounts recovered from bad debts. File taxes from 2011 Prev  Up  Next   Home   More Online Publications