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Free Tax 2012

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Free Tax 2012

Free tax 2012 Index A Allowances, Foreign areas allowances. Free tax 2012 American Institute in Taiwan, American Institute in Taiwan. Free tax 2012 Away from home, Traveling away from home. Free tax 2012 B Business expenses, how to report, How To Report Business Expenses C Combat zone, Reminders Commuting expenses, Commuting. Free tax 2012 Contributions, Contributions. Free tax 2012 Cost-of-living allowances, Cost-of-living allowances. Free tax 2012 Credit for foreign taxes, Foreign tax credit. Free tax 2012 Currency conversion, loss on, Loss on conversion of U. Free tax 2012 S. Free tax 2012 dollars into foreign currency. Free tax 2012 D Danger pay (see Pay differentials) Death due to terrorist action, Reminders Deduction for foreign taxes, Foreign tax deduction. Free tax 2012 , Deduction for other foreign taxes. Free tax 2012 Differential pay, Pay differentials. Free tax 2012 Dues, Membership dues. Free tax 2012 E Educational expenses, Educational expenses. Free tax 2012 Employee business expenses, Other Employee Business Expenses Entertainment expenses, Limit on meals and entertainment. Free tax 2012 Expenses, deductible, Other Employee Business Expenses Extension of time to file return, When To File and Pay F Federal court employees, Federal court employees. Free tax 2012 Federal crime investigations, Exception for federal crime investigations or prosecutions. Free tax 2012 Filing information, Filing Information, When To File and Pay Foreign areas allowances, Foreign areas allowances. Free tax 2012 Foreign bank accounts, Foreign Bank Accounts Foreign earned income and housing exclusions, Foreign Earned Income Exclusion Foreign income, U. Free tax 2012 S. Free tax 2012 Government Payments Foreign service representation expenses, Foreign service representation expenses. Free tax 2012 Foreign taxes, Foreign Taxes Forms 1116, Foreign tax credit. Free tax 2012 2106, Form 2106 or Form 2106-EZ. Free tax 2012 2106-EZ, Form 2106 or Form 2106-EZ. Free tax 2012 3903, How to report moving expenses. Free tax 2012 TD F 90-22. Free tax 2012 1, Foreign Bank Accounts H Home leave, Home leave. Free tax 2012 Home mortgage interest, Real estate tax and home mortgage interest. Free tax 2012 Home, sale of, Sale of your home. Free tax 2012 Hours of service limits, Individuals subject to hours of service limits. Free tax 2012 I Impairment-related work expenses, Impairment-related work expenses. Free tax 2012 Interest on home mortgage, Real estate tax and home mortgage interest. Free tax 2012 International organization, U. Free tax 2012 S. Free tax 2012 reemployment after serving with, Federal reemployment payments after serving with an international organization. Free tax 2012 Itemized deductions Contributions, Contributions. Free tax 2012 Employee business expenses, Other Employee Business Expenses Home mortgage interest, Real estate tax and home mortgage interest. Free tax 2012 Real estate tax, Real estate tax and home mortgage interest. Free tax 2012 L Lodging, Lodging furnished to a principal representative of the United States. Free tax 2012 Loss on currency conversion, Loss on conversion of U. Free tax 2012 S. Free tax 2012 dollars into foreign currency. Free tax 2012 M Meal expenses, Limit on meals and entertainment. Free tax 2012 More information (see Tax help) Mortgage interest, Real estate tax and home mortgage interest. Free tax 2012 Moving expenses, Moving Expenses, Closely related to the start of work. Free tax 2012 , Distance test. Free tax 2012 , Time test. Free tax 2012 , Reimbursements. Free tax 2012 P Pay differentials, Pay differentials. Free tax 2012 Peace Corps volunteers, Peace Corps. Free tax 2012 Personal property, sale of, Sale of personal property. Free tax 2012 Post differentials (see Pay differentials) Post exchanges, Employees of post exchanges, etc. Free tax 2012 Principal representative, Lodging furnished to a principal representative of the United States. Free tax 2012 Proving expenses, Recordkeeping Rules R Real estate tax, Real estate tax and home mortgage interest. Free tax 2012 Recordkeeping, business expenses, Recordkeeping Rules Reemployed by federal agency, Federal reemployment payments after serving with an international organization. Free tax 2012 Reporting Business expenses, How To Report Business Expenses Moving expenses, Moving Expenses, How to report moving expenses. Free tax 2012 Representation expenses, Foreign service representation expenses. Free tax 2012 S Sale of home, Sale of your home. Free tax 2012 Sale of personal property, Sale of personal property. Free tax 2012 Subscriptions, Subscriptions. Free tax 2012 T Taiwan, American Institute in, American Institute in Taiwan. Free tax 2012 Tax credit for foreign taxes, Foreign tax credit. Free tax 2012 Taxpayer Advocate, Taxpayer Advocate Service. Free tax 2012 Temporary assignment, Temporary assignment. Free tax 2012 Terrorist action, Reminders Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses W When to file return, When To File and Pay Prev  Up     Home   More Online Publications
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The Free Tax 2012

Free tax 2012 Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free tax 2012 Definitions The following definitions are used throughout this publication. Free tax 2012 Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. Free tax 2012 Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). Free tax 2012 Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Free tax 2012 Limits on personal casualty or theft losses in the Kansas disaster area. Free tax 2012   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. Free tax 2012 Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Free tax 2012 When to deduct the loss. Free tax 2012   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Free tax 2012 However, the Kansas disaster area is a Presidentially declared disaster. Free tax 2012 Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Free tax 2012 The deadline for making this election has expired. Free tax 2012   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. Free tax 2012 Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. Free tax 2012   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. Free tax 2012 They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. Free tax 2012 Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Free tax 2012 They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Free tax 2012 Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Free tax 2012 Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Free tax 2012 However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. Free tax 2012 For more information, see the Instructions for Form 4684. Free tax 2012 Net Operating Losses Qualified recovery assistance loss. Free tax 2012   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Free tax 2012 However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. Free tax 2012 In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Free tax 2012   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. Free tax 2012 Qualified recovery assistance casualty loss. Free tax 2012   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. Free tax 2012 For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. Free tax 2012 Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Free tax 2012 Amended return. Free tax 2012   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. Free tax 2012 More information. Free tax 2012    For more information on NOLs, see Publication 536. Free tax 2012 IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. Free tax 2012 Definitions Qualified recovery assistance distribution. Free tax 2012   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. Free tax 2012 The distribution was made after May 3, 2007, and before January 1, 2009. Free tax 2012 Your main home was located in the Kansas disaster area on May 4, 2007. Free tax 2012 You sustained an economic loss because of the storms and tornadoes. Free tax 2012 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 tax 2012   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. Free tax 2012 Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Free tax 2012   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Free tax 2012 If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Free tax 2012   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. Free tax 2012 Eligible retirement plan. Free tax 2012   An eligible retirement plan can be any of the following. Free tax 2012 A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Free tax 2012 A qualified annuity plan. Free tax 2012 A tax-sheltered annuity contract. Free tax 2012 A governmental section 457 deferred compensation plan. Free tax 2012 A traditional, SEP, SIMPLE, or Roth IRA. Free tax 2012 Main home. Free tax 2012   Generally, your main home is the home where you live most of the time. Free tax 2012 A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Free tax 2012 Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Free tax 2012 However, if you elect, you can include the entire distribution in your income in the year it was received. Free tax 2012 Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Free tax 2012 However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. Free tax 2012 For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Free tax 2012 Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Free tax 2012 Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Free tax 2012 However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Free tax 2012 You have three years from the day after the date you received the distribution to make a repayment. Free tax 2012 Amounts that are repaid are treated as a qualified rollover and are not included in income. Free tax 2012 Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Free tax 2012 See Form 8915 for more information on how to report repayments. Free tax 2012 Exceptions. Free tax 2012   You cannot repay the following types of distributions. Free tax 2012 Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Free tax 2012 Required minimum distributions. Free tax 2012 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 tax 2012 How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Free tax 2012 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Free tax 2012 See Qualified recovery assistance distribution on page 3. Free tax 2012 If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. Free tax 2012 Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Free tax 2012 If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. Free tax 2012 You can amend your 2007 income tax return by using Form 1040X. Free tax 2012 You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. Free tax 2012 See Form 8915 and Form 8606 on this page. Free tax 2012 Form 8915. Free tax 2012   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Free tax 2012 Before you complete the form, modify the form as follows. Free tax 2012 Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Free tax 2012 ” To the right of the title, cross out “2005” and enter “2007. Free tax 2012 ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Free tax 2012 ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Free tax 2012 ” On lines 10 and 11, cross out “2005” and enter “2007. Free tax 2012 ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Free tax 2012 ” On line 12, cross out “hurricane” and enter “recovery assistance. Free tax 2012 ” On lines 13 and 14, cross out “line 15b” and “line 25b. Free tax 2012 ” On lines 18 and 19, cross out “2005” and enter “2007. Free tax 2012 ”   You can now complete Form 8915. Free tax 2012 For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Free tax 2012 See Example 1 on page 5 to see how to complete Form 8915. Free tax 2012 Form 8606. Free tax 2012   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Free tax 2012 Before you complete or amend the form, use the following additional instructions. Free tax 2012 Form 8606, Part I. Free tax 2012    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Free tax 2012 Do not enter an amount less than -0-. Free tax 2012 Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Free tax 2012 Complete line 15 as follows. Free tax 2012 If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Free tax 2012 Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Free tax 2012 If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. Free tax 2012 The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Free tax 2012 Enter the result in the white space in the bottom margin of the form under line 15. Free tax 2012 To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Free tax 2012 Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Free tax 2012 Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Free tax 2012 To the left of this amount, enter “Other distributions. Free tax 2012 ” Form 8606, Part III. Free tax 2012    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Free tax 2012 Complete line 25 as follows. Free tax 2012 If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Free tax 2012 Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Free tax 2012 If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. Free tax 2012 The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Free tax 2012 Enter the result in the white space in the bottom margin of the form under line 25. Free tax 2012 To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Free tax 2012 Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Free tax 2012 Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Free tax 2012 To the left of this amount, enter “Other distributions. Free tax 2012 ” Example 1. Free tax 2012   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Free tax 2012 Her home was located in the Kansas disaster area. Free tax 2012 On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. Free tax 2012 Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. Free tax 2012 Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Free tax 2012 Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Free tax 2012   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. Free tax 2012 Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. Free tax 2012 Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Free tax 2012 Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Free tax 2012 ” This amount is then reported on Form 8915, line 13. Free tax 2012 Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Free tax 2012 See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Free tax 2012 This image is too large to be displayed in the current screen. Free tax 2012 Please click the link to view the image. Free tax 2012 2005 Form 8915, page 1, Illustrated Example 1. Free tax 2012 This image is too large to be displayed in the current screen. Free tax 2012 Please click the link to view the image. Free tax 2012 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Free tax 2012 Please click the link to view the image. Free tax 2012 Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Free tax 2012 See Qualified recovery assistance distribution on page 3. Free tax 2012 You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. Free tax 2012 See Form 8915 and Form 8606 below. Free tax 2012 Form 8915. Free tax 2012   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Free tax 2012 Before you complete the form, modify the form as follows. Free tax 2012 Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Free tax 2012 ” To the right of the title, cross out “2006” and enter “2008. Free tax 2012 ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. Free tax 2012 ” At the top of column (a) cross out “2006” and enter “2008. Free tax 2012 ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Free tax 2012 ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Free tax 2012 ” On lines 17 and 19, cross out “2006” and enter “2008. Free tax 2012 ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Free tax 2012 ” On line 21, cross out “hurricane” and enter “recovery assistance. Free tax 2012 ” On lines 22 and 23, cross out “line 15b” and “line 25b. Free tax 2012 ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Free tax 2012 ” On lines 32 and 34, cross out “2006” and enter “2008. Free tax 2012 ”   You can now complete Form 8915. Free tax 2012 For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Free tax 2012 Example 2. Free tax 2012   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. Free tax 2012 Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Free tax 2012 Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. Free tax 2012 See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Free tax 2012 This image is too large to be displayed in the current screen. Free tax 2012 Please click the link to view the image. Free tax 2012 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Free tax 2012 Please click the link to view the image. Free tax 2012 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Free tax 2012   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Free tax 2012 Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. Free tax 2012 Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. Free tax 2012 For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Free tax 2012 To be a qualified distribution, the distribution must meet all of the following requirements. Free tax 2012 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 tax 2012 The distribution was received after November 4, 2006, and before May 5, 2007. Free tax 2012 The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. Free tax 2012 Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Free tax 2012 Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Free tax 2012 A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Free tax 2012 You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Free tax 2012 See How to report, next, for information on completing Form 8915. Free tax 2012 How to report. Free tax 2012   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. Free tax 2012 Before you complete the form, modify the form as follows. Free tax 2012 Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Free tax 2012 ” To the right of the title, cross out “2005” and enter “2006” or “2007. Free tax 2012 ” Enter only the year the distribution was received. Free tax 2012 Cross out “Hurricane” in the title of Part IV and enter “Kansas. Free tax 2012 ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Free tax 2012 ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Free tax 2012 ” You can now complete Part IV of Form 8915. Free tax 2012 Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Free tax 2012 Attach Form 8915 to your original or amended return for the year of the distribution. Free tax 2012 Amended return. Free tax 2012   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. Free tax 2012 Loans From Qualified Plans The following benefits are available to qualified individuals. Free tax 2012 Increases to the limits for distributions treated as loans from employer plans. Free tax 2012 A 1-year suspension for payments due on plan loans. Free tax 2012 Qualified individual. Free tax 2012   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. Free tax 2012 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 tax 2012 Limits on plan loans. Free tax 2012   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Free tax 2012 In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Free tax 2012 If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. Free tax 2012 One-year suspension of loan payments. Free tax 2012   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Free tax 2012 To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. Free tax 2012 Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. Free tax 2012 The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Free tax 2012 The special allowance applies only for the first year the property is placed in service. Free tax 2012 The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Free tax 2012 There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Free tax 2012 You can elect not to deduct the special allowance for qualified recovery assistance property. Free tax 2012 If you make this election for any property, it applies to all property in the same class placed in service during the year. Free tax 2012 Qualified recovery assistance property. Free tax 2012   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Free tax 2012 Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Free tax 2012 Water utility property. Free tax 2012 Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Free tax 2012 (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Free tax 2012 ) Qualified leasehold improvement property. Free tax 2012 Nonresidential real property and residential rental property. Free tax 2012   For more information on this property, see Publication 946. Free tax 2012 Other tests to be met. Free tax 2012   To be qualified recovery assistance property, the property must also meet all of the following tests. Free tax 2012 You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. Free tax 2012 The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Free tax 2012 Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. Free tax 2012 The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Free tax 2012 Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Free tax 2012 Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. Free tax 2012 Excepted property. Free tax 2012   Qualified recovery assistance property does not include any of the following. Free tax 2012 Property required to be depreciated using the Alternative Depreciation System (ADS). Free tax 2012 Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Free tax 2012 Property for which you are claiming a commercial revitalization deduction. Free tax 2012 Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Free tax 2012 Property placed in service and disposed of in the same tax year. Free tax 2012 Property converted from business use to personal use in the same tax year it is placed in service. Free tax 2012 Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Free tax 2012 Recapture of special allowance. Free tax 2012   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Free tax 2012 Amended return. Free tax 2012   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Free tax 2012 Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. Free tax 2012 Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. Free tax 2012 Increased dollar limit. Free tax 2012   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Free tax 2012   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. Free tax 2012 Qualified section 179 recovery assistance property. Free tax 2012   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Free tax 2012 Section 179 property does not include nonresidential real property or residential rental property. Free tax 2012 For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Free tax 2012 Amended return. Free tax 2012   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Free tax 2012 Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Free tax 2012 The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Free tax 2012 Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Free tax 2012 Use Form 5884-A to claim the credit. Free tax 2012 See Form 5884-A later. Free tax 2012 The following rules and definitions apply. Free tax 2012 Employers affected by the storms and tornadoes. Free tax 2012   The following definitions apply to employers affected by the storms and tornadoes. Free tax 2012 Eligible employer. Free tax 2012   For this purpose, an eligible employer is any employer who meets all of the following. Free tax 2012 Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Free tax 2012 Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Free tax 2012 Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. Free tax 2012 Eligible employee. Free tax 2012   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. Free tax 2012 An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. Free tax 2012 Qualified wages. Free tax 2012   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. Free tax 2012 In addition, the wages must have been paid or incurred after May 4, 2007. Free tax 2012    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 tax 2012    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Free tax 2012 Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Free tax 2012 Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Free tax 2012   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 tax 2012 For a special rule that applies to railroad employees, see section 51(h)(1)(B). Free tax 2012   Qualified wages do not include the following. Free tax 2012 Wages paid to your dependent or a related individual. Free tax 2012 See section 51(i)(1). Free tax 2012 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 tax 2012 Wages for services of replacement workers during a strike or lockout. Free tax 2012 Form 5884-A. Free tax 2012   Use Section A of Form 5884-A (Rev. Free tax 2012 October 2006) to claim the employer retention credit. Free tax 2012 Section B does not apply to the Kansas disaster area. Free tax 2012 Before you complete the form, modify the form as follows. Free tax 2012 Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Free tax 2012 ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. Free tax 2012 ”   Complete the form as instructed. Free tax 2012 Lines 1b and 1c do not apply. Free tax 2012 Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Free tax 2012 On the dotted line to the left of line 1x, enter “5884-A. Free tax 2012 ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Free tax 2012 Amended return. Free tax 2012   You may have to amend a previously filed return to claim the employee retention credit. Free tax 2012 Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Free tax 2012 Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Free tax 2012 Amended return. Free tax 2012   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. Free tax 2012 Request for Copy or Transcript of Tax Return Request for copy of tax return. Free tax 2012   You can use Form 4506 to order a copy of your tax return. Free tax 2012 Generally, there is a $39. Free tax 2012 00 fee (subject to change) for requesting each copy of a tax return. Free tax 2012 If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. Free tax 2012 Request for transcript of tax return. Free tax 2012   You can use Form 4506-T to order a free transcript of your tax return. Free tax 2012 A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Free tax 2012 You can also call 1-800-829-1040 to order a transcript. Free tax 2012 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free tax 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. Free tax 2012 Contacting your Taxpayer Advocate. Free tax 2012   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 tax 2012   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Free tax 2012 You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Free tax 2012 You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Free tax 2012 For more information, go to www. Free tax 2012 irs. Free tax 2012 gov/advocate. Free tax 2012 Low Income Taxpayer Clinics (LITCs). Free tax 2012   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Free tax 2012 The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Free tax 2012 Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Free tax 2012 It is available at www. Free tax 2012 irs. Free tax 2012 gov or your local IRS office. Free tax 2012 Free tax services. Free tax 2012   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Free tax 2012 It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Free tax 2012 It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Free tax 2012   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free tax 2012 Free help with your return. Free tax 2012   Free help in preparing your return is available nationwide from IRS-trained volunteers. Free tax 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free tax 2012 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 tax 2012 To find a site near you, call 1-800-829-1040. Free tax 2012 Or to find the nearest AARP TaxAide site, visit AARP's website at www. Free tax 2012 aarp. Free tax 2012 org/taxaide or call 1-888-227-7669. Free tax 2012 For more information on these programs, go to www. Free tax 2012 irs. Free tax 2012 gov and enter keyword “VITA” in the upper right-hand corner. Free tax 2012 Internet. Free tax 2012 You can access the IRS website at www. Free tax 2012 irs. Free tax 2012 gov 24 hours a day, 7 days a week to: E-file your return. Free tax 2012 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free tax 2012 Check the status of your refund. Free tax 2012 Click on Where's My Refund. Free tax 2012 Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Free tax 2012 Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax 2012 Download forms, instructions, and publications. Free tax 2012 Order IRS products online. Free tax 2012 Research your tax questions online. Free tax 2012 Search publications online by topic or keyword. Free tax 2012 View Internal Revenue Bulletins (IRBs) published in the last few years. Free tax 2012 Figure your withholding allowances using the withholding calculator online at www. Free tax 2012 irs. Free tax 2012 gov/individuals. Free tax 2012 Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Free tax 2012 Sign up to receive local and national tax news by email. Free tax 2012 Get information on starting and operating a small business. Free tax 2012 Phone. Free tax 2012 Many services are available by phone. Free tax 2012 Ordering forms, instructions, and publications. Free tax 2012 Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Free tax 2012 You should receive your order within 10 days. Free tax 2012 Asking tax questions. Free tax 2012 Call the IRS with your tax questions at 1-800-829-1040. Free tax 2012 Solving problems. Free tax 2012 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Free tax 2012 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free tax 2012 Call your local Taxpayer Assistance Center for an appointment. Free tax 2012 To find the number, go to www. Free tax 2012 irs. Free tax 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free tax 2012 TTY/TDD equipment. Free tax 2012 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free tax 2012 TeleTax topics. Free tax 2012 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free tax 2012 Refund information. Free tax 2012 To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Free tax 2012 Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Free tax 2012 Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax 2012 Evaluating the quality of our telephone services. Free tax 2012 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free tax 2012 One method is for a second IRS representative to listen in on or record random telephone calls. Free tax 2012 Another is to ask some callers to complete a short survey at the end of the call. Free tax 2012 Walk-in. Free tax 2012 Many products and services are available on a walk-in basis. Free tax 2012 Products. Free tax 2012 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax 2012 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 tax 2012 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free tax 2012 Services. Free tax 2012 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Free tax 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free tax 2012 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Free tax 2012 No appointment is necessary — just walk in. Free tax 2012 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Free tax 2012 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Free tax 2012 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Free tax 2012 All other issues will be handled without an appointment. Free tax 2012 To find the number of your local office, go to www. Free tax 2012 irs. Free tax 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free tax 2012 Mail. Free tax 2012 You can send your order for forms, instructions, and publications to the address below. Free tax 2012 You should receive a response within 10 days after your request is received. Free tax 2012 Internal Revenue Service 1201 N. Free tax 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Free tax 2012 You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Free tax 2012 Prior-year forms, instructions, and publications. Free tax 2012 Bonus: Historical Tax Products DVD - Ships with the final release. Free tax 2012 IRS Tax Map: an electronic research tool and finding aid. Free tax 2012 Tax law frequently asked questions (FAQ). Free tax 2012 Tax Topics from the IRS telephone response system. Free tax 2012 Fill-in, print, and save features for most tax forms. Free tax 2012 Internal Revenue Bulletins. Free tax 2012 Toll-free and email technical support. Free tax 2012 The CD/DVD is released twice during the year in January and March. Free tax 2012 Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Free tax 2012 irs. Free tax 2012 gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Free tax 2012 Price is subject to change. Free tax 2012 CD for small businesses. Free tax 2012 Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Free tax 2012 This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Free tax 2012 All the business tax forms, instructions, and publications needed to successfully manage a business. Free tax 2012 Tax law changes. Free tax 2012 Tax Map: an electronic research tool and finding aid. Free tax 2012 Web links to various government agencies, business associations, and IRS organizations. Free tax 2012 “Rate the Product” survey—your opportunity to suggest changes for future editions. Free tax 2012 A site map of the CD to help you navigate the pages of the CD with ease. Free tax 2012 An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Free tax 2012 An updated version of this CD is available each year in early April. Free tax 2012 You can get a free copy by calling 1-800-829-3676 or by visiting www. Free tax 2012 irs. Free tax 2012 gov/smallbiz. Free tax 2012 Prev  Up  Next   Home   More Online Publications