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Form 1040x Amended Return

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Form 1040x Amended Return

Form 1040x amended return Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. Form 1040x amended return Proc. Form 1040x amended return 2013-21 Table of Contents SECTION 1. Form 1040x amended return PURPOSE SECTION 2. Form 1040x amended return BACKGROUND SECTION 3. Form 1040x amended return SCOPE SECTION 4. Form 1040x amended return APPLICATION. Form 1040x amended return 01 Limitations on Depreciation Deductions for Certain Automobiles. Form 1040x amended return . Form 1040x amended return 02 Inclusions in Income of Lessees of Passenger Automobiles. Form 1040x amended return SECTION 5. Form 1040x amended return EFFECTIVE DATE SECTION 6. Form 1040x amended return DRAFTING INFORMATION SECTION 1. Form 1040x amended return PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. Form 1040x amended return The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Form 1040x amended return SECTION 2. Form 1040x amended return BACKGROUND . Form 1040x amended return 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Form 1040x amended return For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Form 1040x amended return The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Form 1040x amended return This change reflects the higher rate of price inflation for trucks and vans since 1988. Form 1040x amended return . Form 1040x amended return 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. Form 1040x amended return L. Form 1040x amended return No. Form 1040x amended return 112-240, 126 Stat. Form 1040x amended return 2313 (Jan. Form 1040x amended return 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. Form 1040x amended return Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Form 1040x amended return . Form 1040x amended return 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Form 1040x amended return Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Form 1040x amended return Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). Form 1040x amended return Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Form 1040x amended return This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Form 1040x amended return . Form 1040x amended return 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Form 1040x amended return The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Form 1040x amended return Under § 1. Form 1040x amended return 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Form 1040x amended return One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Form 1040x amended return Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Form 1040x amended return SECTION 3. Form 1040x amended return SCOPE . Form 1040x amended return 01 The limitations on depreciation deductions in section 4. Form 1040x amended return 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. Form 1040x amended return . Form 1040x amended return 02 The tables in section 4. Form 1040x amended return 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. Form 1040x amended return Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Form 1040x amended return See Rev. Form 1040x amended return Proc. Form 1040x amended return 2008-22, 2008-1 C. Form 1040x amended return B. Form 1040x amended return 658, for passenger automobiles first leased during calendar year 2008; Rev. Form 1040x amended return Proc. Form 1040x amended return 2009-24, 2009-17 I. Form 1040x amended return R. Form 1040x amended return B. Form 1040x amended return 885, for passenger automobiles first leased during calendar year 2009; Rev. Form 1040x amended return Proc. Form 1040x amended return 2010-18, 2010-09 I. Form 1040x amended return R. Form 1040x amended return B. Form 1040x amended return 427, as amplified and modified by section 4. Form 1040x amended return 03 of Rev. Form 1040x amended return Proc. Form 1040x amended return 2011-21, 2011-12 I. Form 1040x amended return R. Form 1040x amended return B. Form 1040x amended return 560, for passenger automobiles first leased during calendar year 2010; Rev. Form 1040x amended return Proc. Form 1040x amended return 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. Form 1040x amended return Proc. Form 1040x amended return 2012-23, 2012-14 I. Form 1040x amended return R. Form 1040x amended return B. Form 1040x amended return 712, for passenger automobiles first leased during calendar year 2012. Form 1040x amended return SECTION 4. Form 1040x amended return APPLICATION . Form 1040x amended return 01 Limitations on Depreciation Deductions for Certain Automobiles. Form 1040x amended return (1) Amount of the inflation adjustment. Form 1040x amended return (a) Passenger automobiles (other than trucks or vans). Form 1040x amended return Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Form 1040x amended return Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Form 1040x amended return The new car component of the CPI was 115. Form 1040x amended return 2 for October 1987 and 143. Form 1040x amended return 787 for October 2012. Form 1040x amended return The October 2012 index exceeded the October 1987 index by 28. Form 1040x amended return 587. Form 1040x amended return Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. Form 1040x amended return 8 percent (28. Form 1040x amended return 587/115. Form 1040x amended return 2 x 100%). Form 1040x amended return The dollar limitations in § 280F(a) are multiplied by a factor of 0. Form 1040x amended return 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. Form 1040x amended return This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. Form 1040x amended return (b) Trucks and vans. Form 1040x amended return To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. Form 1040x amended return The new truck component of the CPI was 112. Form 1040x amended return 4 for October 1987 and 149. Form 1040x amended return 386 for October 2012. Form 1040x amended return The October 2012 index exceeded the October 1987 index by 36. Form 1040x amended return 986. Form 1040x amended return Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. Form 1040x amended return 9 percent (36. Form 1040x amended return 986/112. Form 1040x amended return 4 x 100%). Form 1040x amended return The dollar limitations in § 280F(a) are multiplied by a factor of 0. Form 1040x amended return 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Form 1040x amended return This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. Form 1040x amended return (2) Amount of the limitation. Form 1040x amended return Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. Form 1040x amended return Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. Form 1040x amended return Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. Form 1040x amended return REV. Form 1040x amended return PROC. Form 1040x amended return 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Form 1040x amended return PROC. Form 1040x amended return 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. Form 1040x amended return PROC. Form 1040x amended return 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Form 1040x amended return PROC. Form 1040x amended return 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . Form 1040x amended return 02 Inclusions in Income of Lessees of Passenger Automobiles. Form 1040x amended return A taxpayer must follow the procedures in § 1. Form 1040x amended return 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. Form 1040x amended return In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Form 1040x amended return REV. Form 1040x amended return PROC. Form 1040x amended return 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. Form 1040x amended return PROC. Form 1040x amended return 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. Form 1040x amended return EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. Form 1040x amended return SECTION 6. Form 1040x amended return DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Form 1040x amended return Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Form 1040x amended return For further information regarding this revenue procedure, contact Mr. Form 1040x amended return Harvey at (202) 622-4930 (not a toll-free call). Form 1040x amended return Prev  Up  Next   Home   More Internal Revenue Bulletins
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The Form 1040x Amended Return

Form 1040x amended return Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. Form 1040x amended return Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Form 1040x amended return Definitions The following definitions are used throughout this publication. Form 1040x amended return Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. Form 1040x amended return See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Form 1040x amended return Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. Form 1040x amended return You will need to know this date when using this publication for the various tax provisions. Form 1040x amended return Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Form 1040x amended return Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. Form 1040x amended return 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. Form 1040x amended return 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. Form 1040x amended return 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. Form 1040x amended return 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Form 1040x amended return 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Form 1040x amended return Charles, Stone, Taney, Vernon, and Webster. Form 1040x amended return 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Form 1040x amended return 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. Form 1040x amended return *For more details, go to www. Form 1040x amended return fema. Form 1040x amended return gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. Form 1040x amended return Charitable Giving Incentives. Form 1040x amended return Net Operating Losses. Form 1040x amended return Education Credits. Form 1040x amended return Recapture of Federal Mortgage Subsidy. Form 1040x amended return Tax Relief for Temporary Relocation. Form 1040x amended return Employee Retention Credit. Form 1040x amended return Employer Housing Credit and Exclusion. Form 1040x amended return Demolition and Clean-up Costs. Form 1040x amended return Increase in Rehabilitation Credit. Form 1040x amended return Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Form 1040x amended return Clair, and Scott. Form 1040x amended return 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Form 1040x amended return 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Form 1040x amended return 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. Form 1040x amended return 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Form 1040x amended return 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Form 1040x amended return 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. Form 1040x amended return Genevieve, St. Form 1040x amended return Louis, the Independent City of St. Form 1040x amended return Louis, Scott, Sullivan, and Worth. Form 1040x amended return 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Form 1040x amended return 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. Form 1040x amended return 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Form 1040x amended return 06/05/2008through07/25/2008 Wisconsin Lafayette. Form 1040x amended return * For more details, go to www. Form 1040x amended return fema. Form 1040x amended return gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Form 1040x amended return Individuals. Form 1040x amended return   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Form 1040x amended return A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. Form 1040x amended return   A qualified contribution must also meet all of the following requirements. Form 1040x amended return Be paid after May 1, 2008, and before January 1, 2009. Form 1040x amended return The contribution must be for relief efforts in one or more Midwestern disaster areas. Form 1040x amended return Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Form 1040x amended return   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Form 1040x amended return You can carry over any contributions you are not able to deduct for 2008 because of this limit. Form 1040x amended return In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Form 1040x amended return Exception. Form 1040x amended return   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. Form 1040x amended return Corporations. Form 1040x amended return   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. Form 1040x amended return Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Form 1040x amended return The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. Form 1040x amended return Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Form 1040x amended return Partners and shareholders. Form 1040x amended return   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Form 1040x amended return More information. Form 1040x amended return   For more information, see Publication 526 or Publication 542, Corporations. Form 1040x amended return Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Form 1040x amended return Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Form 1040x amended return The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. Form 1040x amended return 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Form 1040x amended return 41 cents per mile for the period July 1 through December 31, 2008. Form 1040x amended return Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Form 1040x amended return You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. Form 1040x amended return You cannot claim a deduction or credit for amounts you exclude. Form 1040x amended return You must keep records of miles driven, time, place (or use), and purpose of the mileage. Form 1040x amended return The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Form 1040x amended return 50. Form 1040x amended return 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Form 1040x amended return 58. Form 1040x amended return 5 cents per mile for the period July 1 through December 31, 2008. Form 1040x amended return Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Form 1040x amended return The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Form 1040x amended return For more information, see Publication 547. Form 1040x amended return Limits on personal casualty or theft losses. Form 1040x amended return   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. Form 1040x amended return Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. Form 1040x amended return When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Form 1040x amended return A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. Form 1040x amended return When to deduct the loss. Form 1040x amended return   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Form 1040x amended return However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Form 1040x amended return Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Form 1040x amended return   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. Form 1040x amended return Cross out “2008” and enter “2007” at the top of Form 4684. Form 1040x amended return Time limit for making election. Form 1040x amended return   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Form 1040x amended return The due date (without extensions) for filing your 2008 income tax return. Form 1040x amended return The due date (with extensions) for filing your 2007 income tax return. Form 1040x amended return Example. Form 1040x amended return If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. Form 1040x amended return Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Form 1040x amended return 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. Form 1040x amended return Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). Form 1040x amended return However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. Form 1040x amended return For more information, see the Instructions for Form 4684. Form 1040x amended return Net Operating Losses This benefit applies only to the counties in Table 1. Form 1040x amended return Qualified disaster recovery assistance loss. Form 1040x amended return   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Form 1040x amended return However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. Form 1040x amended return In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Form 1040x amended return   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. Form 1040x amended return Qualified disaster recovery assistance casualty loss. Form 1040x amended return   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. Form 1040x amended return For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. Form 1040x amended return Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Form 1040x amended return More information. Form 1040x amended return   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Form 1040x amended return IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. Form 1040x amended return Definitions Qualified disaster recovery assistance distribution. Form 1040x amended return   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Form 1040x amended return The distribution was made on or after the applicable disaster date and before January 1, 2010. Form 1040x amended return Your main home was located in a Midwestern disaster area on the applicable disaster date. Form 1040x amended return You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. Form 1040x amended return 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. Form 1040x amended return   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. Form 1040x amended return Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Form 1040x amended return   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Form 1040x amended return If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. Form 1040x amended return   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. Form 1040x amended return Eligible retirement plan. Form 1040x amended return   An eligible retirement plan can be any of the following. Form 1040x amended return A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Form 1040x amended return A qualified annuity plan. Form 1040x amended return A tax-sheltered annuity contract. Form 1040x amended return A governmental section 457 deferred compensation plan. Form 1040x amended return A traditional, SEP, SIMPLE, or Roth IRA. Form 1040x amended return Main home. Form 1040x amended return   Generally, your main home is the home where you live most of the time. Form 1040x amended return A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Form 1040x amended return Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Form 1040x amended return Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Form 1040x amended return However, if you elect, you can include the entire distribution in your income in the year it was received. Form 1040x amended return Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Form 1040x amended return However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. Form 1040x amended return For more information, see Form 8930. Form 1040x amended return Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Form 1040x amended return If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Form 1040x amended return Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Form 1040x amended return However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Form 1040x amended return You have three years from the day after the date you received the distribution to make a repayment. Form 1040x amended return Amounts that are repaid are treated as a qualified rollover and are not included in income. Form 1040x amended return Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Form 1040x amended return See Form 8930 for more information on how to report repayments. Form 1040x amended return Exceptions. Form 1040x amended return   You cannot repay the following types of distributions. Form 1040x amended return Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Form 1040x amended return Required minimum distributions. Form 1040x amended return 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. Form 1040x amended return Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. Form 1040x amended return If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. Form 1040x amended return For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Form 1040x amended return To be a qualified distribution, the distribution must meet all of the following requirements. Form 1040x amended return 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. Form 1040x amended return The distribution was received after the date that was 6 months before the day after the applicable disaster date. Form 1040x amended return The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. Form 1040x amended return Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Form 1040x amended return Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Form 1040x amended return A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Form 1040x amended return You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Form 1040x amended return Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Form 1040x amended return The following benefits are available to qualified individuals. Form 1040x amended return Increases to the limits for distributions treated as loans from employer plans. Form 1040x amended return A 1-year suspension for payments due on plan loans. Form 1040x amended return Qualified individual. Form 1040x amended return   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. Form 1040x amended return 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. Form 1040x amended return Limits on plan loans. Form 1040x amended return   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Form 1040x amended return In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Form 1040x amended return If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. Form 1040x amended return One-year suspension of loan payments. Form 1040x amended return   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Form 1040x amended return To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. Form 1040x amended return Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Form 1040x amended return You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. Form 1040x amended return Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Form 1040x amended return Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. Form 1040x amended return Earned income. Form 1040x amended return    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. Form 1040x amended return If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. Form 1040x amended return Joint returns. Form 1040x amended return   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Form 1040x amended return If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Form 1040x amended return Making the election. Form 1040x amended return   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. Form 1040x amended return However, you can make the election for the additional child tax credit even if you do not take the EIC. Form 1040x amended return   Electing to use your 2007 earned income can increase or decrease your EIC. Form 1040x amended return Take the following steps to decide whether to make the election. Form 1040x amended return Figure your 2008 EIC using your 2007 earned income. Form 1040x amended return Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Form 1040x amended return Add the results of (1) and (2). Form 1040x amended return Figure your 2008 EIC using your 2008 earned income. Form 1040x amended return Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Form 1040x amended return Add the results of (4) and (5). Form 1040x amended return Compare the results of (3) and (6). Form 1040x amended return If (3) is larger than (6), it is to your benefit to make the election. Form 1040x amended return If (3) is equal to or smaller than (6), making the election will not help you. Form 1040x amended return   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Form 1040x amended return   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Form 1040x amended return Getting your 2007 tax return information. Form 1040x amended return   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. Form 1040x amended return You can also get this information by visiting the IRS website at www. Form 1040x amended return irs. Form 1040x amended return gov. Form 1040x amended return   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Form 1040x amended return See Request for Copy or Transcript of Tax Return on page 11. Form 1040x amended return Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Form 1040x amended return You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. Form 1040x amended return The additional exemption amount is claimed on Form 8914. Form 1040x amended return You can claim an additional exemption amount only one time for a specific individual. Form 1040x amended return If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Form 1040x amended return The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Form 1040x amended return Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Form 1040x amended return The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Form 1040x amended return If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Form 1040x amended return For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. Form 1040x amended return If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. Form 1040x amended return In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). Form 1040x amended return To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. Form 1040x amended return If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Form 1040x amended return You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Form 1040x amended return You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Form 1040x amended return Food, clothing, or personal items consumed or used by the displaced individual. Form 1040x amended return Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Form 1040x amended return Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Form 1040x amended return However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. Form 1040x amended return Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. Form 1040x amended return For more information, see Form 8914. Form 1040x amended return Education Credits This benefit applies only to the counties in Table 1. Form 1040x amended return The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. Form 1040x amended return The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. Form 1040x amended return The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Form 1040x amended return The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Form 1040x amended return This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Form 1040x amended return In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. Form 1040x amended return Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Form 1040x amended return For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Form 1040x amended return For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. Form 1040x amended return The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Form 1040x amended return The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Form 1040x amended return You will need to contact the eligible educational institution for qualified room and board costs. Form 1040x amended return For more information, see Form 8863. Form 1040x amended return See Form 8917 for the tuition and fees deduction. Form 1040x amended return Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Form 1040x amended return Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Form 1040x amended return However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. Form 1040x amended return This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. Form 1040x amended return Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Form 1040x amended return Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. Form 1040x amended return If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. Form 1040x amended return 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. Form 1040x amended return This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Form 1040x amended return You may also have to reduce certain tax attributes by the amount excluded. Form 1040x amended return For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Form 1040x amended return Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Form 1040x amended return The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. Form 1040x amended return However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Form 1040x amended return The IRS has exercised this authority as follows. Form 1040x amended return In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Form 1040x amended return In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Form 1040x amended return You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. Form 1040x amended return Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Form 1040x amended return An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Form 1040x amended return The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Form 1040x amended return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Form 1040x amended return Use Form 5884-A to claim the credit. Form 1040x amended return Employers affected by the severe storms, tornadoes, or flooding. Form 1040x amended return   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Form 1040x amended return Eligible employer. Form 1040x amended return   For this purpose, an eligible employer is any employer who meets all of the following. Form 1040x amended return Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Form 1040x amended return Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Form 1040x amended return Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. Form 1040x amended return Eligible employee. Form 1040x amended return   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. Form 1040x amended return An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. Form 1040x amended return Qualified wages. Form 1040x amended return   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. Form 1040x amended return In addition, the wages must have been paid or incurred after the applicable disaster date. Form 1040x amended return    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. Form 1040x amended return    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Form 1040x amended return Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Form 1040x amended return Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Form 1040x amended return   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. Form 1040x amended return For a special rule that applies to railroad employees, see section 51(h)(1)(B). Form 1040x amended return   Qualified wages do not include the following. Form 1040x amended return Wages paid to your dependent or a related individual. Form 1040x amended return See section 51(i)(1). Form 1040x amended return 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. Form 1040x amended return Wages for services of replacement workers during a strike or lockout. Form 1040x amended return   For more information, see Form 5884-A. Form 1040x amended return Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Form 1040x amended return An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Form 1040x amended return The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. Form 1040x amended return The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). Form 1040x amended return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Form 1040x amended return The employer must use Form 5884-A to claim the credit. Form 1040x amended return A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. Form 1040x amended return The employee cannot be your dependent or a related individual. Form 1040x amended return See section 51(i)(1). Form 1040x amended return For more information, see Form 5884-A. Form 1040x amended return Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Form 1040x amended return You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Form 1040x amended return Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Form 1040x amended return Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Form 1040x amended return Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Form 1040x amended return The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. Form 1040x amended return For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Form 1040x amended return For certified historic structures, the credit percentage is increased from 20% to 26%. Form 1040x amended return For more information, see Form 3468, Investment Credit. Form 1040x amended return Request for Copy or Transcript of Tax Return Request for copy of tax return. Form 1040x amended return   You can use Form 4506 to order a copy of your tax return. Form 1040x amended return Generally, there is a $57 fee for requesting each copy of a tax return. Form 1040x amended return If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. Form 1040x amended return Request for transcript of tax return. Form 1040x amended return   You can use Form 4506-T to order a free transcript of your tax return. Form 1040x amended return A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Form 1040x amended return You can also call 1-800-829-1040 to order a transcript. Form 1040x amended return How To Get Tax Help Special IRS assistance. Form 1040x amended return   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. Form 1040x amended return We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. Form 1040x amended return Call 1-866-562-5227 Monday through FridayIn English–7 a. Form 1040x amended return m. Form 1040x amended return to 10 p. Form 1040x amended return m. Form 1040x amended return local timeIn Spanish–8 a. Form 1040x amended return m. Form 1040x amended return to 9:30 p. Form 1040x amended return m. Form 1040x amended return local time   The IRS website at www. Form 1040x amended return irs. Form 1040x amended return gov has notices and other tax relief information. Form 1040x amended return Check it periodically for any new guidance. Form 1040x amended return 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. Form 1040x amended return By selecting the method that is best for you, you will have quick and easy access to tax help. Form 1040x amended return Contacting your Taxpayer Advocate. Form 1040x amended return   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. Form 1040x amended return Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Form 1040x amended return Our service is free, confidential, and tailored to meet your needs. Form 1040x amended return You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. Form 1040x amended return TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Form 1040x amended return This includes businesses as well as individuals. Form 1040x amended return TAS employees know the IRS and how to navigate it. Form 1040x amended return We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. Form 1040x amended return TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Form 1040x amended return You can call your local advocate, whose number is in your phone book, in Pub. Form 1040x amended return 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Form 1040x amended return irs. Form 1040x amended return gov/advocate. Form 1040x amended return You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Form 1040x amended return You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Form 1040x amended return taxtoolkit. Form 1040x amended return irs. Form 1040x amended return gov. Form 1040x amended return Low Income Taxpayer Clinics (LITCs). Form 1040x amended return   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Form 1040x amended return LITCs are independent from the IRS. Form 1040x amended return Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. Form 1040x amended return If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Form 1040x amended return For more information, see Publication 4134, Low Income Taxpayer Clinic List. Form 1040x amended return This publication is available at www. Form 1040x amended return irs. Form 1040x amended return gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Form 1040x amended return Free tax services. Form 1040x amended return   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Form 1040x amended return It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Form 1040x amended return It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Form 1040x amended return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Form 1040x amended return Free help with your return. Form 1040x amended return   Free help in preparing your return is available nationwide from IRS-trained volunteers. Form 1040x amended return The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Form 1040x amended return Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Form 1040x amended return To find the nearest VITA or TCE site, call 1-800-829-1040. Form 1040x amended return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form 1040x amended return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Form 1040x amended return aarp. Form 1040x amended return org/money/taxaide. Form 1040x amended return   For more information on these programs, go to www. Form 1040x amended return irs. Form 1040x amended return gov and enter keyword “VITA” in the upper right-hand corner. Form 1040x amended return Internet. Form 1040x amended return You can access the IRS website at www. Form 1040x amended return irs. Form 1040x amended return gov 24 hours a day, 7 days a week to: E-file your return. Form 1040x amended return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Form 1040x amended return Check the status of your 2009 refund. Form 1040x amended return Go to www. Form 1040x amended return irs. Form 1040x amended return gov and click on Where's My Refund. Form 1040x amended return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Form 1040x amended return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Form 1040x amended return Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040x amended return Download forms, instructions, and publications. Form 1040x amended return Order IRS products online. Form 1040x amended return Research your tax questions online. Form 1040x amended return Search publications online by topic or keyword. Form 1040x amended return Use the online Internal Revenue Code, Regulations, or other official guidance. Form 1040x amended return View Internal Revenue Bulletins (IRBs) published in the last few years. Form 1040x amended return Figure your withholding allowances using the withholding calculator online at www. Form 1040x amended return irs. Form 1040x amended return gov/individuals. Form 1040x amended return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Form 1040x amended return Sign up to receive local and national tax news by email. Form 1040x amended return Get information on starting and operating a small business. Form 1040x amended return Phone. Form 1040x amended return Many services are available by phone. Form 1040x amended return Ordering forms, instructions, and publications. Form 1040x amended return Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Form 1040x amended return You should receive your order within 10 days. Form 1040x amended return Asking tax questions. Form 1040x amended return Call the IRS with your tax questions at 1-800-829-1040. Form 1040x amended return Solving problems. Form 1040x amended return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Form 1040x amended return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Form 1040x amended return Call your local Taxpayer Assistance Center for an appointment. Form 1040x amended return To find the number, go to www. Form 1040x amended return irs. Form 1040x amended return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Form 1040x amended return TTY/TDD equipment. Form 1040x amended return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Form 1040x amended return TeleTax topics. Form 1040x amended return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Form 1040x amended return Refund information. Form 1040x amended return To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Form 1040x amended return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Form 1040x amended return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Form 1040x amended return Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040x amended return Refunds are sent out weekly on Fridays. Form 1040x amended return If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Form 1040x amended return Other refund information. Form 1040x amended return To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Form 1040x amended return Evaluating the quality of our telephone services. Form 1040x amended return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Form 1040x amended return One method is for a second IRS representative to listen in on or record random telephone calls. Form 1040x amended return Another is to ask some callers to complete a short survey at the end of the call. Form 1040x amended return Walk-in. Form 1040x amended return Many products and services are available on a walk-in basis. Form 1040x amended return Products. Form 1040x amended return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form 1040x amended return 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. Form 1040x amended return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Form 1040x amended return Services. Form 1040x amended return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Form 1040x amended return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Form 1040x amended return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Form 1040x amended return No appointment is necessary—just walk in. Form 1040x amended return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Form 1040x amended return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Form 1040x amended return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Form 1040x amended return All other issues will be handled without an appointment. Form 1040x amended return To find the number of your local office, go to www. Form 1040x amended return irs. Form 1040x amended return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Form 1040x amended return Mail. Form 1040x amended return You can send your order for forms, instructions, and publications to the address below. Form 1040x amended return You should receive a response within 10 days after your request is received. Form 1040x amended return Internal Revenue Service1201 N. Form 1040x amended return Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Form 1040x amended return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Form 1040x amended return Prior-year forms, instructions, and publications. Form 1040x amended return Tax Map: an electronic research tool and finding aid. Form 1040x amended return Tax law frequently asked questions. Form 1040x amended return Tax Topics from the IRS telephone response system. Form 1040x amended return Internal Revenue Code—Title 26 of the U. Form 1040x amended return S. Form 1040x amended return Code. Form 1040x amended return Fill-in, print, and save features for most tax forms. Form 1040x amended return Internal Revenue Bulletins. Form 1040x amended return Toll-free and email technical support. Form 1040x amended return Two releases during the year. Form 1040x amended return – The first release will ship the beginning of January 2010. Form 1040x amended return – The final release will ship the beginning of March 2010. Form 1040x amended return Purchase the DVD from National Technical Information Service (NTIS) at www. Form 1040x amended return irs. Form 1040x amended return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Form 1040x amended return Prev  Up  Next   Home   More Online Publications