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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Free Tax E File

Free Tax Filing Online State And FederalFile 2012 Tax ReturnEfile 1040x Form2012 Irs Tax Forms 1040Free State Tax Return EfileFree Turbo Tax For MilitaryWww Hrblock ComAmend Tax ReturnsHow Do I Fill Out A 1040x FormWww Hnrblock Com1040x 2012 Tax Form1040nr Tax Calculator2010 Tax Software FreeFree Tax Services2009 Tax Returns1040xAarp Tax Preparation SitesAmended 1040 Tax ReturnFree Taxes H&r BlockFile State Taxes Online Free 2013Amend 2012 Tax Return Free2011 Tax ReturnsE File State Taxes OnlyState Tax Forms 20122013 Ez Tax FormsCan I Efile My 2011 TaxesH And R Block Free For Military1040x Form For 2012Tax ExtensionHr Block Free File2011 Tax Forms 1040ezNeed To File 2010 Tax ReturnFiling Past TaxesIrsefileTurbotax 1040ezWhere Can I File My 2012 Taxes Online For FreeTaxact 2012 Return UserHow Do I File Taxes For 2012How To File Amended Tax Return1040ez Tax Form 2013

Free Tax E File

Free tax e file 12. Free tax e file   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free tax e file Free help with your tax return. Free tax e file   You can get free help preparing your return nationwide from IRS-certified volunteers. Free tax e file The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free tax e file The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax e file Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free tax e file In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free tax e file To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free tax e file gov, download the IRS2Go app, or call 1-800-906-9887. Free tax e file   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax e file To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax e file aarp. Free tax e file org/money/taxaide or call 1-888-227-7669. Free tax e file For more information on these programs, go to IRS. Free tax e file gov and enter “VITA” in the search box. Free tax e file Internet. Free tax e file    IRS. Free tax e file gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free tax e file Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax e file Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free tax e file Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free tax e file gov or download the IRS2Go app and select the Refund Status option. Free tax e file The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax e file Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free tax e file You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax e file The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax e file Use the Interactive Tax Assistant (ITA) to research your tax questions. Free tax e file No need to wait on the phone or stand in line. Free tax e file The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free tax e file When you reach the response screen, you can print the entire interview and the final response for your records. Free tax e file New subject areas are added on a regular basis. Free tax e file  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free tax e file gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free tax e file You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free tax e file The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free tax e file When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free tax e file Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free tax e file You can also ask the IRS to mail a return or an account transcript to you. Free tax e file Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free tax e file gov or by calling 1-800-908-9946. Free tax e file Tax return and tax account transcripts are generally available for the current year and the past three years. Free tax e file Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free tax e file Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free tax e file If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free tax e file Check the status of your amended return using Where's My Amended Return? Go to IRS. Free tax e file gov and enter Where's My Amended Return? in the search box. Free tax e file You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax e file It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax e file Make a payment using one of several safe and convenient electronic payment options available on IRS. Free tax e file gov. Free tax e file Select the Payment tab on the front page of IRS. Free tax e file gov for more information. Free tax e file Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free tax e file Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free tax e file gov. Free tax e file Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free tax e file Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free tax e file gov. Free tax e file Request an Electronic Filing PIN by going to IRS. Free tax e file gov and entering Electronic Filing PIN in the search box. Free tax e file Download forms, instructions and publications, including accessible versions for people with disabilities. Free tax e file Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free tax e file gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free tax e file An employee can answer questions about your tax account or help you set up a payment plan. Free tax e file Before you visit, check the Office Locator on IRS. Free tax e file gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free tax e file If you have a special need, such as a disability, you can request an appointment. Free tax e file Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free tax e file Apply for an Employer Identification Number (EIN). Free tax e file Go to IRS. Free tax e file gov and enter Apply for an EIN in the search box. Free tax e file Read the Internal Revenue Code, regulations, or other official guidance. Free tax e file Read Internal Revenue Bulletins. Free tax e file Sign up to receive local and national tax news and more by email. Free tax e file Just click on “subscriptions” above the search box on IRS. Free tax e file gov and choose from a variety of options. Free tax e file Phone. Free tax e file    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free tax e file Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax e file Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free tax e file gov, or download the IRS2Go app. Free tax e file Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free tax e file The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax e file Most VITA and TCE sites offer free electronic filing. Free tax e file Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax e file Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free tax e file Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free tax e file If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free tax e file The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax e file Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax e file Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax e file The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax e file Note, the above information is for our automated hotline. Free tax e file Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free tax e file Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax e file You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax e file It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax e file Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free tax e file You should receive your order within 10 business days. Free tax e file Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free tax e file If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free tax e file Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free tax e file The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free tax e file These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free tax e file Walk-in. Free tax e file   You can find a selection of forms, publications and services — in-person. Free tax e file Products. Free tax e file You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax e file Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax e file Services. Free tax e file You can walk in to your local TAC for face-to-face tax help. Free tax e file An employee can answer questions about your tax account or help you set up a payment plan. Free tax e file Before visiting, use the Office Locator tool on IRS. Free tax e file gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free tax e file Mail. Free tax e file   You can send your order for forms, instructions, and publications to the address below. Free tax e file You should receive a response within 10 business days after your request is received. Free tax e file Internal Revenue Service 1201 N. Free tax e file Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free tax e file The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax e file Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax e file   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free tax e file We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free tax e file You face (or your business is facing) an immediate threat of adverse action. Free tax e file You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free tax e file   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free tax e file Here's why we can help: TAS is an independent organization within the IRS. Free tax e file Our advocates know how to work with the IRS. Free tax e file Our services are free and tailored to meet your needs. Free tax e file We have offices in every state, the District of Columbia, and Puerto Rico. Free tax e file   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free tax e file irs. Free tax e file gov/Advocate, or call us toll-free at 1-877-777-4778. Free tax e file   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free tax e file If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free tax e file Low Income Taxpayer Clinics. Free tax e file   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free tax e file Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free tax e file Visit www. Free tax e file irs. Free tax e file gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax e file Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Forms you can use

Forms Available for Filing Season 2014 (TY 2013)
Form Number Form Name Available
Form 1040 U.S. Individual Income Tax Return

1/31/2014

Form 1040A U.S. Individual Income Tax Return

1/31/2014

Form 1040EZ Income Tax Return for Single and Joint Filers With No Dependents

1/31/2014

Form 1040V Payment Voucher

1/31/2014

Form 1040ES Estimated Tax Payments

2/13/2014

Schedule A Itemized Deductions

1/31/2014

Schedule B Interest and Ordinary Dividends

1/31/2014

Schedule C Profit or Loss From Business

1/31/2014

Schedule C-EZ Net Profit from Business

1/31/2014

Schedule D Capital Gains and Losses

1/31/2014

Schedule E Supplemental Income and Loss

1/31/2014

Schedule EIC Earned Income Credit

1/31/2014

Schedule F Profit or Loss From Farming

1/31/2014

Schedule H Household Employment Taxes

1/31/2014

Schedule J Farm Income Averaging

1/31/2014

Schedule L Standard Deduction for Certain Filers

1/31/2014

Schedule R Credit for the Elderly or the Disabled

1/31/2014

Schedule SE Self-Employment Tax

1/31/2014

Form 1116 Foreign Tax Credit

1/31/2014

Form 1310 Statement of Person Claiming Refund Due of a Deceased Taxpayer

1/31/2014

Form 2106 Employee Business Expenses

1/31/2014

Form 2106EZ Unreimbursed Employee Business Expenses

1/31/2014

Form 2120 Multiple Support Declaration

1/31/2014

Form 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts

1/31/2014

Form 2210F Underpayment of Estimated Tax by Farmers and Fishermen

2/13/2014

Form 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains

1/31/2014

Form 2441 Child and Dependent Care Expenses

1/31/2014

Form 2555 Form 2555 Foreign Earned Income

1/31/2014

Form 2555EZ Form 2555EZ Foreign Earned Income Exclusion

1/31/2014

Form 3468 Investment Credit

1/31/2014

Form 3800 General Business Credit

1/31/2014

Form 3903 Moving Expenses

1/31/2014

Form 4136 Credit for Federal Tax Paid on Fuels

1/31/2014

Form 4137 Social Security and Medicare Tax on Unreported Tip Income

1/31/2014

Form 4255 Recapture of Investment Credit

1/31/2014

Form 4562 Depreciation and Amortization (Including Information on Listed Property)

1/31/2014

Form 4684 Casualties and Thefts

1/31/2014

Form 4797 Sales of Business Property

1/31/2014

Form 4835 Farm Rental Income and Expenses

1/31/2014

Form 4868 Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (Can print and mail now)

E-file on 3/5/14

Form 4952 Investment Interest Expense Deduction

1/31/2014

Form 4972 Tax on Lump Sum Distributions

1/31/2014

Form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

1/31/2014

Form 5405 First-Time Homebuyer Credit (Only Page 2, Part IV of the Form, Repayment of Credit may be e-filed)

1/31/2014

Form 5695 Residential Energy Credits

1/31/2014

Form 5884 Work Opportunity Credit

1/31/2014

Form 6198 At-Risk Limitations

1/31/2014

Form 6251 Alternative Minimum Tax-Individuals

1/31/2014

Form 6252 Installment Sale Income

1/31/2014

Form 6478 Credit for Alcohol Used as Fuel

1/31/2014

Form 6765 Credit for Increasing Research Activities

1/31/2014

Form 6781 Gains and Losses from Section 1256 Contracts & Straddles

1/31/2014

Form 8082 Notice of Inconsistent Treatment or Administrative Adjustment Request

1/31/2014

Form 8275 Disclosure Statement

1/31/2014

Form 8275R Regulation Disclosure Statement

1/31/2014

Form 8283 Noncash Charitable Contribution

1/31/2014

Form 8379 Injured Spouse Allocation

1/31/2014

Form 8396 Mortgage Interest Credit

1/31/2014

Form 8453 U.S. Individual Income Tax Transmittal for an IRS e-file Return (This form that can't be e-filed, must be mailed in)

2/27/2014

Form 8582 Passive Activity Loss Limitations

1/31/2014

Form 8582-CR Passive Activity Credit Limitations

1/31/2014

Form 8586 Low-Income Housing Credit

1/31/2014

Form 8594 Asset Acquisition Statement

1/31/2014

Form 8606 Nondeductible IRAs

1/31/2014

Form 8609A Annual Statement for Low-Income Housing Credit

1/31/2014

Form 8611 Recapture of Low-income Housing Credit

1/31/2014

Form 8615 Tax for Children Under Age 18/24 With Investment Income of More Than $1,800

1/31/2014

Form 8689 Allocation of Individual Income Tax to the US Virgin Islands

1/31/2014

Form 8697 Interest Computation Under the Look-Back Method for Completed Long-Term Contracts

1/31/2014

Form 8801 Credit for Prior Year Minimum Tax - Individuals, Estates and Trusts

1/31/2014

Form 8812 Additional Child Tax Credit

1/31/2014

Form 8814 Parents' Election To Report Child's Interest and Dividends

1/31/2014

Form 8815 Exclusion of Interest From Series EE US Savings Bonds Issued After 1989

1/31/2014

Form 8820 Orphan Drug Credit

1/31/2014

Form 8824 Like-Kind Exchanges

1/31/2014

Form 8826 Disabled Access Credit

1/31/2014

Form 8828 Recapture of Federal Mortgage Subsidy

1/31/2014

Form 8829 Expenses for Business Use of Your Home

1/31/2014

Form 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

1/31/2014

Form 8834 Qualified Electric Vehicle Credit

1/31/2014

Form 8839 Qualified Adoption Expense

1/31/2014

Form 8844 Empowerment Zone and Renewal Community Employment Credit

1/31/2014

Form 8845 Indian Employment Credit

1/31/2014

Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips

1/31/2014

Form 8847 Credit for Contributions to Selected Community Development Corporations

1/31/2014

Form 8853 Archer MSAs and Long-Term Care Insurance Contracts

1/31/2014

Form 8859 District of Columbia First-Time Homebuyer Credit

2/13/2014

Form 8862 Information To Claim Earned Income Credit After Disallowance

1/31/2014

Form 8863 Education Credits (Hope and Lifetime Learning Credits)

1/31/2014

Form 8864 Biodiesel and Renewable Diesel Fuels Credit

1/31/2014

Form 8874 New Markets Credit

1/31/2014

Form 8880 Credit for Qualified Retirement Savings Contributions

1/31/2014

Form 8881 Credit for Small Employer Pension Plan Startup Costs

1/31/2014

Form 8882 Credit for Employer - Provided ChildCare Facilities and Services

1/31/2014

Form 8885 Health Coverage Tax Credit

1/31/2014

Form 8886 Reportable Transaction Disclosure Statement

1/31/2014

Form 8888 Direct Deposit of Refund to more than 1 account

1/31/2014

Form 8889 Health Savings Accounts (HSAs)

1/31/2014

Form 8891 US Information Return for Beneficiary of Certain Canadian Registered Retirement Plans

1/31/2014

Form 8903 Domestic Production Activities Deduction

1/31/2014

Form 8906 Distilled Spirits Credit

1/31/2014

Form 8907 Nonconventional Source Fuel Credit

1/31/2014

Form 8908 Energy Efficient Home Credit

1/31/2014

Form 8909 Energy Efficient Appliance Credit

1/31/2014

Form 8910 Alternate Motor Vehicle Credit

1/31/2014

Form 8911 Alternate Fuel Vehicle Refueling Credit

1/31/2014

Form 8915 Qualified Hurricane Katrina Retirement Plan Dists and Repayments

1/31/2014

Form 8917 Tuition and Fees Deduction

1/31/2014

Form 8919 Uncollected Social Security and Medicare Tax on Wages

1/31/2014

Form 8930 Midwestern Disaster Area Distributions

1/31/2014

Form 8931 Agricultural Chemicals Security Credit

1/31/2014

Form 8932 Credit for Employer Differential Wage Payments

1/31/2014

Form 8933 Carbon Dioxide Sequestration Credit

1/31/2014

Form 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit

2/13/2014

Form 8941 Credit for Small Employer Health Insurance Premiums

1/31/2014

Form 8949 Sales and other Dispositions of Capital Assets

1/31/2014

Form 8959 Additional Medicare Tax

2/13/2014

Form 8960 Net Investment Income Tax - Individuals, Estates and Trusts

2/13/2014

Form 9465 Installment Agreement Request

1/31/2014

Form 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (And Section 1082 Basis Adjustment)

1/31/2014

     

 

 

 

Page Last Reviewed or Updated: 04-Mar-2014

The Free Tax E File

Free tax e file Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. Free tax e file Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane 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 Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. Free tax e file Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. Free tax e file The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. Free tax e file Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. Free tax e file The Katrina covered disaster area covers the following areas in four states. Free tax e file Alabama. Free tax e file   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. Free tax e file Florida. Free tax e file   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. Free tax e file Louisiana. Free tax e file   All parishes. Free tax e file Mississippi. Free tax e file   All counties. Free tax e file Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. Free tax e file The GO Zone covers the following areas in three states. Free tax e file Alabama. Free tax e file   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. Free tax e file Louisiana. Free tax e file   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Free tax e file Bernard, St. Free tax e file Charles, St. Free tax e file Helena, St. Free tax e file James, St. Free tax e file John the Baptist, St. Free tax e file Martin, St. Free tax e file Mary, St. Free tax e file Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. Free tax e file Mississippi. Free tax e file   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. Free tax e file Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. Free tax e file This area covers the entire states of Louisiana and Texas. Free tax e file Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Free tax e file The Rita GO Zone covers the following areas in two states. Free tax e file Louisiana. Free tax e file   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. Free tax e file Landry, St. Free tax e file Martin, St. Free tax e file Mary, St. Free tax e file Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. Free tax e file Texas. Free tax e file   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. Free tax e file Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. Free tax e file The Hurricane Wilma disaster area covers the entire state of Florida. Free tax e file Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. Free tax e file The Wilma covered disaster area covers the following counties. Free tax e file Florida. Free tax e file   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Free tax e file Lucie, and Sarasota. Free tax e file Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Free tax e file The Wilma GO Zone covers the following counties. Free tax e file Florida. Free tax e file   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. Free tax e file Lucie. Free tax e file Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. Free tax e file The extension applies to deadlines (either an original or extended due date) that occur during the following periods. Free tax e file After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. Free tax e file After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. Free tax e file After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. Free tax e file Affected taxpayer. Free tax e file   The following taxpayers are eligible for the extension. Free tax e file Any individual whose main home is located in a covered disaster area. Free tax e file Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Free tax e file Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. Free tax e file The main home or principal place of business does not have to be located in the covered area. Free tax e file Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. Free tax e file Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. Free tax e file Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. Free tax e file However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. Free tax e file The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. Free tax e file   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. Free tax e file Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. Free tax e file Acts extended. Free tax e file   Deadlines for performing the following acts are extended. Free tax e file Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. Free tax e file Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. Free tax e file This includes making estimated tax payments. Free tax e file Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. Free tax e file Filing certain petitions with the Tax Court. Free tax e file Filing a claim for credit or refund of any tax. Free tax e file Bringing suit upon a claim for credit or refund. Free tax e file Certain other acts described in Revenue Procedure 2005-27. Free tax e file You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. Free tax e file irs. Free tax e file gov/pub/irs-irbs/irb05-20. Free tax e file pdf. Free tax e file Forgiveness of interest and penalties. Free tax e file   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. Free tax e file Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. Free tax e file   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. Free tax e file A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. Free tax e file   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Free tax e file You can carry over any contributions you are not able to deduct for 2005 because of this limit. Free tax e file In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. Free tax e file Exception. Free tax e file   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. Free tax e file Corporations. Free tax e file   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. Free tax e file 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 tax e file Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. Free tax e file Partners and shareholders. Free tax e file   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. Free tax e file More information. Free tax e file   For more information, see Publication 526 or Publication 542, Corporations. Free tax e file Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Free tax e file Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. Free tax e file 29 cents per mile for the period August 25 through August 31, 2005. Free tax e file 34 cents per mile for the period September 1 through December 31, 2005. Free tax e file 32 cents per mile for the period January 1 through December 31, 2006. Free tax e file Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. Free tax e file You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. Free tax e file You must keep records of miles driven, time, place (or use), and purpose of the mileage. Free tax e file The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Free tax e file 40. Free tax e file 5 cents per mile for the period August 25 through August 31, 2005. Free tax e file 48. Free tax e file 5 cents per mile for the period September 1 through December 31, 2005. Free tax e file 44. Free tax e file 5 cents per mile for the period January 1 through December 31, 2006. Free tax e file Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. Free tax e file “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. Free tax e file The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. Free tax e file The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. Free tax e file For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). Free tax e file For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). Free tax e file Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Free tax e file . Free tax e file The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. Free tax e file The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. Free tax e file Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. Free tax e file For more information, see Publication 547. Free tax e file Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. Free tax e file   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. Free tax e file Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. Free tax e file Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. Free tax e file Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. Free tax e file Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. Free tax e file Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. Free tax e file   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. Free tax e file However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. Free tax e file Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. Free tax e file If you make this election, use the following additional instructions to complete your forms. Free tax e file   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. Free tax e file They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. Free tax e file   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. Free tax e file The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. Free tax e file The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. Free tax e file If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. Free tax e file If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. Free tax e file , Time limit for making election. Free tax e file   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. Free tax e file The due date (without extensions) for filing your 2005 income tax return. Free tax e file The due date (with extensions) for filing your 2004 income tax return. Free tax e file Example. Free tax e file If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. Free tax e file 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 e file 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 e file However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. Free tax e file For more information, see the Instructions for Form 4684. Free tax e file Net Operating Losses Qualified GO Zone loss. Free tax e file   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Free tax e file However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. Free tax e file In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Free tax e file   A qualified GO Zone 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 GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone 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 August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. Free tax e file Qualified GO Zone casualty loss. Free tax e file   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. Free tax e file For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. Free tax e file Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. Free tax e file 5-year NOL carryback of certain timber losses. Free tax e file   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. Free tax e file You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. Free tax e file August 27, 2005, if any portion of the property is located in the GO Zone. Free tax e file September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Free tax e file October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). Free tax e file   These rules will not apply after 2006. Free tax e file   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. Free tax e file More information. Free tax e file   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Free tax e file 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 Hurricane Katrina, Rita, or Wilma. Free tax e file Definitions Qualified hurricane distribution. Free tax e file   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. Free tax e file The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. Free tax e file Your main home was located in a hurricane disaster area listed below on the date shown for that area. Free tax e file August 28, 2005, for the Hurricane Katrina disaster area. Free tax e file September 23, 2005, for the Hurricane Rita disaster area. Free tax e file October 23, 2005, for the Hurricane Wilma disaster area. Free tax e file You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. Free tax e file 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 e file   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 hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. Free tax e file Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. Free tax e file   The total of your qualified hurricane distributions from all plans is limited to $100,000. Free tax e file 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 e file   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. Free tax e file Eligible retirement plan. Free tax e file   An eligible retirement plan can be any of the following. Free tax e file A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Free tax e file A qualified annuity plan. Free tax e file A tax-sheltered annuity contract. Free tax e file A governmental section 457 deferred compensation plan. Free tax e file A traditional, SEP, SIMPLE, or Roth IRA. Free tax e file Main home. Free tax e file   Generally, your main home is the home where you live most of the time. Free tax e file 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 e file Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. Free tax e file However, if you elect, you can include the entire distribution in your income in the year it was received. Free tax e file Qualified hurricane 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 e file However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. Free tax e file For more information, see Form 8915. Free tax e file Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Free tax e file Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. Free tax e file However, see Exceptions below for qualified hurricane distributions you cannot repay. Free tax e file You have three years from the day after the date you received the distribution to make a repayment. Free tax e file Amounts that are repaid are treated as a qualified rollover and are not included in income. Free tax e file 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 e file See Form 8915 for more information on how to report repayments. Free tax e file Exceptions. Free tax e file   You cannot repay the following types of distributions. Free tax e file Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). Free tax e file Required minimum distributions. Free tax e file 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 e file 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 Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). Free tax e file For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Free tax e file To be a qualified distribution, the distribution must meet all of the following requirements. Free tax e file 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 e file The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. Free tax e file The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. Free tax e file Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. Free tax e file 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 e file A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Free tax e file You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. Free tax e file Loans From Qualified Plans The following benefits are available to qualified individuals. Free tax e file Increases to the limits for distributions treated as loans from employer plans. Free tax e file A 1-year suspension for payments due on plan loans. Free tax e file Qualified individual. Free tax e file   You are a qualified individual if any of the following apply. Free tax e file Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. Free tax e file Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. Free tax e file Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. Free tax e file 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 e file Limits on plan loans. Free tax e file   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Free tax e file In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Free tax e file The higher limits apply only to loans received during the following period. Free tax e file If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. Free tax e file If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. Free tax e file If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. Free tax e file One-year suspension of loan payments. Free tax e file   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. Free tax e file To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. Free tax e file September 23, 2005, if your main home was located in the Hurricane Rita disaster area. Free tax e file October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. Free tax e file If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. Free tax e file Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. Free tax e file Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. Free tax e file Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. Free tax e file Your main home on September 23, 2005, was in the Rita GO Zone. Free tax e file Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. Free tax e file Your main home on October 23, 2005, was in the Wilma GO Zone. Free tax e file Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. Free tax e file Earned income. Free tax e file    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 tax e file 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 tax e file Joint returns. Free tax e file   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Free tax e file If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. Free tax e file Making the election. Free tax e file   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. Free tax e file However, you can make the election for the additional child tax credit even if you do not take the EIC. Free tax e file   Electing to use your 2004 earned income may increase or decrease your EIC. Free tax e file Take the following steps to decide whether to make the election. Free tax e file Figure your 2005 EIC using your 2004 earned income. Free tax e file Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. Free tax e file Add the results of (1) and (2). Free tax e file Figure your 2005 EIC using your 2005 earned income. Free tax e file Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. Free tax e file Add the results of (4) and (5). Free tax e file Compare the results of (3) and (6). Free tax e file If (3) is larger than (6), it is to your benefit to make the election. Free tax e file If (3) is equal to or smaller than (6), making the election will not help you. Free tax e file   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Free tax e file   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 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 tax e file   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. Free tax e file When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). Free tax e file Getting your 2004 tax return information. Free tax e file   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. Free tax e file You can also get this information by visiting the IRS website at www. Free tax e file irs. Free tax e file gov. Free tax e file   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Free tax e file See Request for Copy or Transcript of Tax Return on page 16. Free tax e file Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. Free tax e file The additional exemption amount is claimed on new Form 8914. Free tax e file The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. Free tax e file The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). Free tax e file The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. Free tax e file 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 tax e file If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. Free tax e file 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 tax e file To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. Free tax e file If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, 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 tax e file You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Free tax e file You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Free tax e file Food, clothing, or personal items consumed or used by the displaced individual. Free tax e file Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Free tax e file Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Free tax e file 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 tax e file 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 tax e file For more information, see Form 8914. Free tax e file Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. Free tax e file The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. Free tax e file The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. Free tax e file The definition of qualified education expenses for a GOZ student also has been expanded. Free tax e file In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a GOZ student include the following. Free tax e file Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Free tax e file For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Free tax e file 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 tax e file 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 tax e file The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Free tax e file You will need to contact the eligible educational institution for qualified room and board costs. Free tax e file For more information, see Form 8863. Free tax e file Recapture of Federal Mortgage Subsidy 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 tax e file 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 tax e file This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. Free tax e file Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. Free tax e file If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. Free tax e file 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 e file This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. Free tax e file You may also have to reduce certain tax attributes by the amount excluded. Free tax e file For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Free tax e file Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. Free tax e file 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 tax e file The IRS has exercised this authority as follows. Free tax e file 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 Hurricane Katrina, Rita, or Wilma. Free tax e file 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 Hurricane Katrina, Rita, or Wilma. Free tax e file You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. Free tax e file You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. Free tax e file You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. Free tax e file Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. Free tax e file The 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 e file The special allowance applies only for the first year the property is placed in service. Free tax e file The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Free tax e file There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Free tax e file You can elect not to deduct the special GO Zone depreciation allowance for qualified property. Free tax e file 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 e file Qualified GO Zone property. Free tax e file   Property that qualifies for the special GO Zone depreciation allowance includes the following. Free tax e file Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Free tax e file Water utility property. Free tax e file 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 e file (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Free tax e file ) Qualified leasehold improvement property. Free tax e file Nonresidential real property and residential rental property. Free tax e file   For more information on this property, see Publication 946. Free tax e file Other tests to be met. Free tax e file   To be qualified GO Zone property, the property must also meet all of the following tests. Free tax e file You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. Free tax e file The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). Free tax e file Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. Free tax e file The original use of the property in the GO Zone must begin with you after August 27, 2005. Free tax e file Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. Free tax e file Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. Free tax e file Excepted property. Free tax e file   Qualified GO Zone property does not include any of the following. Free tax e file Property required to be depreciated using the Alternative Depreciation System (ADS). Free tax e file Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Free tax e file Property for which you are claiming a commercial revitalization deduction. Free tax e file Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. Free tax e file Any gambling or animal racing property (as defined below). Free tax e file Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. Free tax e file   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Free tax e file Recapture of special allowance. Free tax e file   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Free tax e file Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. Free tax e file Increased dollar limit. Free tax e file   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone 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 e file   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. Free tax e file Qualified section 179 GO Zone property. Free tax e file   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). Free tax e file Section 179 property does not include nonresidential real property or residential rental property. Free tax e file 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 e file Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. Free tax e file Hurricane Katrina employee. Free tax e file   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. Free tax e file Qualified wages. Free tax e file   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. Free tax e file However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. Free tax e file   For more information, see Form 5884. Free tax e file Certification requirements. Free tax e file   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. Free tax e file An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. Free tax e file The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. Free tax e file Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. Free tax e file Instead, the employer should keep these Forms 8850 with the employer's other records. Free tax e file For more information, see Form 8850 and its instructions. Free tax e file Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. Free tax e file 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 e file Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Free tax e file Use Form 5884-A to claim the credit. Free tax e file See the following rules and definitions for each hurricane. Free tax e file Employers affected by Hurricane Katrina. Free tax e file   The following definitions apply to employers affected by Hurricane Katrina. Free tax e file Eligible employer. Free tax e file   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. Free tax e file Eligible employee. Free tax e file   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. Free tax e file An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. Free tax e file Employers affected by Hurricane Rita. Free tax e file   The following definitions apply to employers affected by Hurricane Rita. Free tax e file Eligible employer. Free tax e file   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. Free tax e file Eligible employee. Free tax e file   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. Free tax e file An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. Free tax e file Employers affected by Hurricane Wilma. Free tax e file   The following definitions apply to employers affected by Hurricane Wilma. Free tax e file Eligible employer. Free tax e file   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. Free tax e file Eligible employee. Free tax e file   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. Free tax e file An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. Free tax e file Qualified wages. Free tax e file   Qualified wages are wages you paid or incurred before January 1, 2006, (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 the applicable hurricane, and ending on the date your trade or business resumed significant operations at that place. Free tax e file In addition, the wages must have been paid or incurred after the following date. Free tax e file August 28, 2005, for Hurricane Katrina. Free tax e file September 23, 2005, for Hurricane Rita. Free tax e file October 23, 2005, for Hurricane Wilma. Free tax e file    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 e file    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Free tax e file Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Free tax e file 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 e file   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 e file For a special rule that applies to railroad employees, see section 51(h)(1)(B). Free tax e file   Qualified wages do not include the following. Free tax e file Wages paid to your dependent or a related individual. Free tax e file See section 51(i)(1). Free tax e file 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 e file Wages for services of replacement workers during a strike or lockout. Free tax e file   For more information, see Form 5884-A. Free tax e file Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. Free tax e file 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 January 1, 2006, through July 1, 2006. Free tax e file 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 tax e file Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Free tax e file The employer must use Form 5884-A to claim the credit. Free tax e file A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. Free tax e file The employee cannot be your dependent or a related individual. Free tax e file See section 51(i)(1). Free tax e file For more information, see Form 5884-A. Free tax e file Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. Free tax e file The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). Free tax e file However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. Free tax e file August 27, 2005, if any portion of the property is located in the GO Zone. Free tax e file September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Free tax e file October 22, 2005, if any portion of the property is located in the Wilma GO Zone. Free tax e file The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. Free tax e file The increase in the limit applies only to costs paid or incurred before 2008. Free tax e file However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. Free tax e file For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. Free tax e file Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Free tax e file Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone 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 e file Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. Free tax e file For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Free tax e file For certified historic structures, the credit percentage is increased from 20% to 26%. Free tax e file For more information, see Form 3468, Investment Credit. Free tax e file Request for Copy or Transcript of Tax Return Request for copy of tax return. Free tax e file   You can use Form 4506 to order a copy of your tax return. Free tax e file Generally, there is a $39. Free tax e file 00 fee for requesting each copy of a tax return. Free tax e file 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, “Hurricane Katrina”) is written in red across the top of the form when filed. Free tax e file Request for transcript of tax return. Free tax e file   You can use Form 4506-T to order a free transcript of your tax return. Free tax e file A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Free tax e file You can also call 1-800-829-1040 to order a transcript. Free tax e file How To Get Tax Help Special IRS assistance. Free tax e file   The IRS is providing special help for those affected by Hurricane Katrina, Rita, or Wilma, as well as survivors and personal representatives of the victims. Free tax e file 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 Hurricane Katrina, Rita, or Wilma, or who have other tax issues related to the hurricanes. Free tax e file Call 1-866-562-5227 Monday through Friday In English-7 a. Free tax e file m. Free tax e file to 10 p. Free tax e file m. Free tax e file local time In Spanish-8 a. Free tax e file m. Free tax e file to 9:30 p. Free tax e file m. Free tax e file local time   The IRS website at www. Free tax e file irs. Free tax e file gov has notices and other tax relief information. Free tax e file Check it periodically for any new guidance. Free tax e file Other help from the IRS. Free tax e file   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Free tax e file By selecting the method that is best for you, you will have quick and easy access to tax help. Free tax e file Contacting your Taxpayer Advocate. Free tax e file   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Free tax e file   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Free tax e file While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Free tax e file   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778. Free tax e file Call, write, or fax the Taxpayer Advocate office in your area. Free tax e file Call 1-800-829-4059 if you are a TTY/TDD user. Free tax e file Visit www. Free tax e file irs. Free tax e file gov/advocate. Free tax e file   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). Free tax e file Free tax services. Free tax e file   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Free tax e file It contains a list of free tax publications and an index of tax topics. Free tax e file It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Free tax e file Internet. Free tax e file You can access the IRS website 24 hours a day, 7 days a week, at www. Free tax e file irs. Free tax e file gov to: E-file your return. Free tax e file Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free tax e file Check the status of your refund. Free tax e file Click on Where's My Refund. Free tax e file Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Free tax e file 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 e file Download forms, instructions, and publications. Free tax e file Order IRS products online. Free tax e file Research your tax questions online. Free tax e file Search publications online by topic or keyword. Free tax e file View Internal Revenue Bulletins (IRBs) published in the last few years. Free tax e file Figure your withholdin