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Free tax filing online 9. Free tax filing online   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. Free tax filing online This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. Free tax filing online The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. Free tax filing online See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. Free tax filing online However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. Free tax filing online You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. Free tax filing online Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. Free tax filing online If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. Free tax filing online Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. Free tax filing online Qualified education expenses. Free tax filing online   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Free tax filing online They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Free tax filing online   In addition, if the student is at least a half-time student, room and board are qualified education expenses. Free tax filing online   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Free tax filing online 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 filing online The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Free tax filing online You will need to contact the eligible educational institution for qualified room and board costs. Free tax filing online Eligible educational institution. Free tax filing online   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Free tax filing online S. Free tax filing online Department of Education. Free tax filing online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free tax filing online The educational institution should be able to tell you if it is an eligible educational institution. Free tax filing online   Certain educational institutions located outside the United States also participate in the U. Free tax filing online S. Free tax filing online Department of Education's Federal Student Aid (FSA) programs. Free tax filing online Half-time student. Free tax filing online   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. Free tax filing online Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. Free tax filing online You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Free tax filing online Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). Free tax filing online If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. Free tax filing online Example 1. Free tax filing online In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. Free tax filing online She paid $5,800 of qualified education expenses from the following sources. Free tax filing online   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. Free tax filing online   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. Free tax filing online However, she must include the $500 taxable earnings in her gross income subject to income tax. Free tax filing online Example 2. Free tax filing online Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. Free tax filing online This must be included in her income subject to income tax. Free tax filing online The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. Free tax filing online Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). Free tax filing online She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. Free tax filing online Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free tax filing online The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. Free tax filing online If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). Free tax filing online Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. Free tax filing online See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. Free tax filing online There are many other situations in which Form 5329 is required. Free tax filing online If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. Free tax filing online Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 12-Feb-2014

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