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Free Tax Filing 2010

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Free Tax Filing 2010

Free tax filing 2010 Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Free tax filing 2010 Tax questions. Free tax filing 2010 Background Information for Using the Tax CalendarsElectronic deposit requirement. Free tax filing 2010 Legal holidays. Free tax filing 2010 Statewide legal holidays. Free tax filing 2010 Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Free tax filing 2010 irs. Free tax filing 2010 gov/pub509. Free tax filing 2010 What's New Publication 1518 discontinued after 2013. Free tax filing 2010  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Free tax filing 2010 An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Free tax filing 2010 irs. Free tax filing 2010 gov/taxcalendar. Free tax filing 2010 Reminders Photographs of missing children. Free tax filing 2010  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax filing 2010 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax filing 2010 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free tax filing 2010 Introduction A tax calendar is a 12-month calendar divided into quarters. Free tax filing 2010 The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Free tax filing 2010 What does this publication contain?   This publication contains the following. Free tax filing 2010 A section on how to use the tax calendars. Free tax filing 2010 Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Free tax filing 2010 A table showing the semiweekly deposit due dates for payroll taxes for 2014. Free tax filing 2010   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Free tax filing 2010 irs. Free tax filing 2010 gov/taxcalendar. Free tax filing 2010 Who should use this publication?   Primarily, employers need to use this publication. Free tax filing 2010 However, the General Tax Calendar has important due dates for all businesses and individuals. Free tax filing 2010 Anyone who must pay excise taxes may need the Excise Tax Calendar . Free tax filing 2010 What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Free tax filing 2010 You do not have to figure the due dates yourself. Free tax filing 2010 You can file or pay timely and avoid penalties. Free tax filing 2010 You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Free tax filing 2010 You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Free tax filing 2010 Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Free tax filing 2010 If you are an employer, also use the Employer's Tax Calendar . Free tax filing 2010 If you must pay excise taxes, use the Excise Tax Calendar . Free tax filing 2010 Depending on your situation, you may need to use more than one calendar. Free tax filing 2010 Table 1. Free tax filing 2010 Useful Publications IF you are. Free tax filing 2010 . Free tax filing 2010 . Free tax filing 2010 THEN you may need. Free tax filing 2010 . Free tax filing 2010 . Free tax filing 2010 An employer • Publication 15 (Circular E), Employer's Tax Guide. Free tax filing 2010  • Publication 15-A, Employer's Supplemental Tax Guide. Free tax filing 2010  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Free tax filing 2010  • Publication 926, Household Employer's Tax Guide. Free tax filing 2010 A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Free tax filing 2010  • Publication 225, Farmer's Tax Guide. Free tax filing 2010 An individual • Publication 505, Tax Withholding and Estimated Tax. Free tax filing 2010 Required to pay excise taxes • Publication 510, Excise Taxes. Free tax filing 2010 What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Free tax filing 2010 You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Free tax filing 2010 The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Free tax filing 2010 In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Free tax filing 2010 What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Free tax filing 2010 Each calendar lists the forms you may need. Free tax filing 2010   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Free tax filing 2010 Comments and suggestions. Free tax filing 2010   We welcome your comments about this publication and your suggestions for future editions. Free tax filing 2010   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax filing 2010 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax filing 2010 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax filing 2010   You can send us comments from www. Free tax filing 2010 irs. Free tax filing 2010 gov/formspubs. Free tax filing 2010 Click on More Information and then click on Comment on Tax Forms and Publications. Free tax filing 2010   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Free tax filing 2010 Ordering forms and publications. Free tax filing 2010   Visit www. Free tax filing 2010 irs. Free tax filing 2010 gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free tax filing 2010 Internal Revenue Service 1201 N. Free tax filing 2010 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax filing 2010   If you have a tax question, check the information available on IRS. Free tax filing 2010 gov or call 1-800-829-1040. Free tax filing 2010 We cannot answer tax questions sent to either of the above addresses. Free tax filing 2010 Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Free tax filing 2010 IRS e-services make taxes easier. Free tax filing 2010   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Free tax filing 2010 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Free tax filing 2010    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Free tax filing 2010 Visit www. Free tax filing 2010 irs. Free tax filing 2010 gov/efile for more information. Free tax filing 2010 You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Free tax filing 2010 For detailed information about using this free service, see Electronic deposit requirement below. Free tax filing 2010   Use these electronic options to make filing and paying taxes easier. Free tax filing 2010 For more information on electronic payments, visit the IRS website at www. Free tax filing 2010 irs. Free tax filing 2010 gov/e-pay. Free tax filing 2010 Tax deposits. Free tax filing 2010   Some taxes can be paid with the return on which they are reported. Free tax filing 2010 However, in many cases, you have to deposit the tax before the due date for filing the return. Free tax filing 2010 Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Free tax filing 2010 See Publication 15 (Circular E) for the employment tax deposit rules. Free tax filing 2010 For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Free tax filing 2010    Electronic deposit requirement. Free tax filing 2010   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Free tax filing 2010 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free tax filing 2010 EFTPS is a free service provided by the Department of Treasury. Free tax filing 2010 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free tax filing 2010   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Free tax filing 2010 You can also visit the EFTPS website at www. Free tax filing 2010 eftps. Free tax filing 2010 gov. Free tax filing 2010 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Free tax filing 2010    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Free tax filing 2010 For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Free tax filing 2010 m. Free tax filing 2010 Eastern time the day before the date the deposit is due. Free tax filing 2010 Saturday, Sunday, or legal holiday. Free tax filing 2010   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Free tax filing 2010 The term legal holiday means any legal holiday in the District of Columbia. Free tax filing 2010 The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Free tax filing 2010 But you must make any adjustments for statewide legal holidays, as discussed next. Free tax filing 2010 An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Free tax filing 2010 Legal holidays. Free tax filing 2010   Legal holidays for 2014 are listed below. Free tax filing 2010 January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Free tax filing 2010 / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Free tax filing 2010   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Free tax filing 2010 A statewide legal holiday does not delay a due date for making a federal tax deposit. Free tax filing 2010 Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Free tax filing 2010   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Free tax filing 2010   For 2014, the due date for giving the recipient these forms is January 31. Free tax filing 2010   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Free tax filing 2010 For information about filing Form W-2 electronically with the SSA, visit www. Free tax filing 2010 ssa. Free tax filing 2010 gov/employer or call 1-800-772-6270. Free tax filing 2010 Penalties. Free tax filing 2010   Whenever possible, you should take action before the listed due date. Free tax filing 2010 If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Free tax filing 2010   Be sure to follow all the tax laws that apply to you. Free tax filing 2010 In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Free tax filing 2010 Use of private delivery services. Free tax filing 2010   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Free tax filing 2010 These private delivery services include only the following. Free tax filing 2010 DHL Express (DHL): DHL Same Day Service. Free tax filing 2010 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Free tax filing 2010 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free tax filing 2010 M. Free tax filing 2010 , UPS Worldwide Express Plus, and UPS Worldwide Express. Free tax filing 2010   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free tax filing 2010 gov and enter “private delivery service” in the search box. Free tax filing 2010   The private delivery service can tell you how to get written proof of the mailing date. Free tax filing 2010    The U. Free tax filing 2010 S. Free tax filing 2010 Postal Service advises that private delivery services cannot deliver items to P. Free tax filing 2010 O. Free tax filing 2010 boxes. Free tax filing 2010 You must use the U. Free tax filing 2010 S. Free tax filing 2010 Postal Service to mail any item to an IRS P. Free tax filing 2010 O. Free tax filing 2010 box address. Free tax filing 2010 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Tennessee

AL/TN-2012-14TN, March 19, 2012

NASHVILLE — Victims of the severe storms, tornadoes, straight-line winds, and flooding that began on Feb. 29, 2012 in parts of Tennessee may qualify for tax relief from the Internal Revenue Service.

The President has declared Bradley, Claiborne, Cumberland, DeKalb, Hamilton, Jackson, McMinn, Monroe, Overton and Polk counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Tennessee/Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

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Page Last Reviewed or Updated: 03-Feb-2014

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