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Free 1040 Ez

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Free 1040 Ez

Free 1040 ez 1. Free 1040 ez   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. Free 1040 ez Deducted. Free 1040 ez Who Can Participate in a 403(b) Plan?Ministers. Free 1040 ez Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. Free 1040 ez Specifically, the chapter answers the following questions. Free 1040 ez What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. Free 1040 ez Individual accounts in a 403(b) plan can be any of the following types. Free 1040 ez An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. Free 1040 ez Generally, retirement income accounts can invest in either annuities or mutual funds. Free 1040 ez We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. Free 1040 ez What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. Free 1040 ez The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. Free 1040 ez Allowable contributions to a 403(b) plan are either excluded or deducted from your income. Free 1040 ez However, if your contributions are made to a Roth contribution program, this benefit does not apply. Free 1040 ez Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. Free 1040 ez Note. Free 1040 ez Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. Free 1040 ez See chapter 4, Limit on Elective Deferrals , for more information. Free 1040 ez The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. Free 1040 ez Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. Free 1040 ez Otherwise, they are taxed when you withdraw them. Free 1040 ez The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. Free 1040 ez See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . Free 1040 ez Excluded. Free 1040 ez   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. Free 1040 ez This means that you do not report the excluded amount on your tax return. Free 1040 ez Deducted. Free 1040 ez   If an amount is deducted from your income, it is included with your other wages on your Form W-2. Free 1040 ez You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. Free 1040 ez Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. Free 1040 ez Eligible employees. Free 1040 ez   The following employees are eligible to participate in a 403(b) plan. Free 1040 ez Employees of tax-exempt organizations established under section 501(c)(3). Free 1040 ez These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. Free 1040 ez Employees of public school systems who are involved in the day-to-day operations of a school. Free 1040 ez Employees of cooperative hospital service organizations. Free 1040 ez Civilian faculty and staff of the Uniformed Services University of the Health Sciences. Free 1040 ez Employees of public school systems organized by Indian tribal governments. Free 1040 ez Certain ministers (explained next). Free 1040 ez Ministers. Free 1040 ez   The following ministers are eligible employees for whom a 403(b) account can be established. Free 1040 ez Ministers employed by section 501(c)(3) organizations. Free 1040 ez Self-employed ministers. Free 1040 ez A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. Free 1040 ez Ministers (chaplains) who meet both of the following requirements. Free 1040 ez They are employed by organizations that are not section 501(c)(3) organizations. Free 1040 ez They function as ministers in their day-to-day professional responsibilities with their employers. Free 1040 ez   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. Free 1040 ez Example. Free 1040 ez A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. Free 1040 ez Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. Free 1040 ez Only employers can set up 403(b) accounts. Free 1040 ez A self-employed minister cannot set up a 403(b) account for his or her benefit. Free 1040 ez If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. Free 1040 ez How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. Free 1040 ez However, some plans will allow you to make after-tax contributions (defined below). Free 1040 ez The following types of contributions can be made to 403(b) accounts. Free 1040 ez Elective deferrals . Free 1040 ez These are contributions made under a salary reduction agreement. Free 1040 ez This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. Free 1040 ez Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. Free 1040 ez If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. Free 1040 ez Nonelective contributions . Free 1040 ez These are employer contributions that are not made under a salary reduction agreement. Free 1040 ez Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. Free 1040 ez You do not pay income tax on these contributions until you withdraw them from the account. Free 1040 ez After-tax contributions . Free 1040 ez These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. Free 1040 ez A salary payment on which income tax has been withheld is a source of these contributions. Free 1040 ez If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. Free 1040 ez A combination of any of the three contribution types listed above. Free 1040 ez Self-employed minister. Free 1040 ez   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. Free 1040 ez Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Free 1040 ez Your employer will report contributions on your 2013 Form W-2. Free 1040 ez Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. Free 1040 ez If you are a self-employed minister or chaplain, see the discussions next. Free 1040 ez Self-employed ministers. Free 1040 ez   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Free 1040 ez Deduct your contributions on line 28 of the 2013 Form 1040. Free 1040 ez Chaplains. Free 1040 ez   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. Free 1040 ez    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. Free 1040 ez   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. Free 1040 ez Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. Free 1040 ez How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. Free 1040 ez If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. Free 1040 ez Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. Free 1040 ez Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. Free 1040 ez Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. Free 1040 ez Prev  Up  Next   Home   More Online Publications
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The Free 1040 Ez

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