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How Can I File My 2009 Taxes Online For Free

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How Can I File My 2009 Taxes Online For Free

How can i file my 2009 taxes online for free Publication 595 - Main Contents Table of Contents Capital Construction FundCCF Accounts Types of Accounts You Must Maintain Within a CCF Tax Treatment of CCF Deposits Tax Treatment of CCF Earnings Tax Treatment of CCF Withdrawals More Information How To Get Tax Help Capital Construction Fund The following sections discuss CCF accounts and the types of bookkeeping accounts you must maintain when you invest in a CCF account. How can i file my 2009 taxes online for free They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. How can i file my 2009 taxes online for free CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. How can i file my 2009 taxes online for free Opening a CCF account. How can i file my 2009 taxes online for free   If you are a U. How can i file my 2009 taxes online for free S. How can i file my 2009 taxes online for free citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. How can i file my 2009 taxes online for free However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. How can i file my 2009 taxes online for free This agreement will establish the following. How can i file my 2009 taxes online for free Agreement vessels. How can i file my 2009 taxes online for free Eligible vessels named in the agreement that will be the basis for the deferral of income tax. How can i file my 2009 taxes online for free Planned use of withdrawals. How can i file my 2009 taxes online for free Use of CCF funds to acquire, build, or rebuild a vessel. How can i file my 2009 taxes online for free CCF depository. How can i file my 2009 taxes online for free Where your CCF funds will be held. How can i file my 2009 taxes online for free    You can request an application kit or get additional information from NMFS at the following address. How can i file my 2009 taxes online for free NOAA/NMFS, Financial Services Division, F/MB5 Capital Construction Fund Program 1315 East-West Highway Silver Spring, MD 20910-3282    You can obtain information on the Capital Construction Fund Program at the following website: www. How can i file my 2009 taxes online for free nmfs. How can i file my 2009 taxes online for free noaa. How can i file my 2009 taxes online for free gov/mb/financial_services/ccf. How can i file my 2009 taxes online for free htm. How can i file my 2009 taxes online for free    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. How can i file my 2009 taxes online for free 204). How can i file my 2009 taxes online for free Their fax number is (301) 713-1939. How can i file my 2009 taxes online for free Eligible vessels. How can i file my 2009 taxes online for free   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. How can i file my 2009 taxes online for free For each type, certain requirements must be met. How can i file my 2009 taxes online for free Vessel weighing 5 tons or more. How can i file my 2009 taxes online for free   To be considered eligible, the vessel must meet all the following requirements. How can i file my 2009 taxes online for free Be built or rebuilt in the United States. How can i file my 2009 taxes online for free Be documented under the laws of the United States. How can i file my 2009 taxes online for free Be used commercially in the fisheries of the United States. How can i file my 2009 taxes online for free Be operated in the foreign or domestic commerce of the United States. How can i file my 2009 taxes online for free Vessel weighing less than 5 tons. How can i file my 2009 taxes online for free   A small vessel, weighing at least 2 net tons but less than 5 net tons, must meet all the following requirements to be considered eligible. How can i file my 2009 taxes online for free Be built or rebuilt in the United States. How can i file my 2009 taxes online for free Be owned by a U. How can i file my 2009 taxes online for free S. How can i file my 2009 taxes online for free citizen. How can i file my 2009 taxes online for free Have a home port in the United States. How can i file my 2009 taxes online for free Be used commercially in the fisheries of the United States. How can i file my 2009 taxes online for free Deferring tax on CCF deposits and earnings. How can i file my 2009 taxes online for free   You can use a CCF account to defer income tax by taking the following actions. How can i file my 2009 taxes online for free Making deposits to your CCF account from taxable income. How can i file my 2009 taxes online for free Excluding from income deposits assigned to certain accounts (discussed later). How can i file my 2009 taxes online for free Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. How can i file my 2009 taxes online for free Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. How can i file my 2009 taxes online for free    Reporting requirements. How can i file my 2009 taxes online for free Beginning with the tax year in which you establish your agreement, you must report annual deposit and withdrawal activity to the NMFS on NOAA Form 34-82. How can i file my 2009 taxes online for free This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. How can i file my 2009 taxes online for free For more information, contact the NMFS at the address or phone number given earlier. How can i file my 2009 taxes online for free Types of Accounts You Must Maintain Within a CCF This section discusses the three types of bookkeeping accounts you must maintain when you invest in a CCF account. How can i file my 2009 taxes online for free Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. How can i file my 2009 taxes online for free Capital account. How can i file my 2009 taxes online for free   The capital account consists primarily of amounts attributable to the following items. How can i file my 2009 taxes online for free Allowable depreciation deductions for agreement vessels. How can i file my 2009 taxes online for free Any nontaxable return of capital from either (a) or (b), below. How can i file my 2009 taxes online for free The sale or other disposition of agreement vessels. How can i file my 2009 taxes online for free Insurance or indemnity proceeds attributable to agreement vessels. How can i file my 2009 taxes online for free Any tax-exempt interest earned on state or local bonds in your CCF account. How can i file my 2009 taxes online for free Capital gain account. How can i file my 2009 taxes online for free   The capital gain account consists of amounts attributable to the following items reduced by any capital losses from assets held in your CCF account for more than 6 months. How can i file my 2009 taxes online for free Any capital gain from either of the following sources. How can i file my 2009 taxes online for free The sale or other disposition of agreement vessels held for more than 6 months. How can i file my 2009 taxes online for free Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. How can i file my 2009 taxes online for free Any capital gain from assets held in your CCF account for more than 6 months. How can i file my 2009 taxes online for free Ordinary income account. How can i file my 2009 taxes online for free   The ordinary income account consists of amounts attributable to the following items. How can i file my 2009 taxes online for free Any earnings (without regard to the carryback of any net operating or net capital loss) from the operation of agreement vessels in the fisheries of the United States or in the foreign or domestic commerce of the United States. How can i file my 2009 taxes online for free Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. How can i file my 2009 taxes online for free The sale or other disposition of agreement vessels held for 6 months or less. How can i file my 2009 taxes online for free Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. How can i file my 2009 taxes online for free Any capital gain from assets held in your CCF account for 6 months or less. How can i file my 2009 taxes online for free Any ordinary income (such as depreciation recapture) from either of the following sources. How can i file my 2009 taxes online for free The sale or other disposition of agreement vessels. How can i file my 2009 taxes online for free Insurance or indemnity proceeds attributable to agreement vessels. How can i file my 2009 taxes online for free Any interest (not including tax-exempt interest from state and local bonds), most dividends, and other ordinary income earned on the assets in your CCF account. How can i file my 2009 taxes online for free Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. How can i file my 2009 taxes online for free Capital gains. How can i file my 2009 taxes online for free   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. How can i file my 2009 taxes online for free This treatment applies to either of the following transactions. How can i file my 2009 taxes online for free The sale or other disposition of an agreement vessel. How can i file my 2009 taxes online for free The receipt of insurance or indemnity proceeds attributable to an agreement vessel. How can i file my 2009 taxes online for free Depreciation recapture. How can i file my 2009 taxes online for free   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. How can i file my 2009 taxes online for free This treatment applies to either of the following transactions. How can i file my 2009 taxes online for free The sale or other disposition of an agreement vessel. How can i file my 2009 taxes online for free The receipt of insurance or indemnity proceeds attributable to an agreement vessel. How can i file my 2009 taxes online for free Earnings from operations. How can i file my 2009 taxes online for free   Report earnings from the operation of agreement vessels on your Schedule C or C-EZ (Form 1040) even if you deposit part of these earnings into your CCF account. How can i file my 2009 taxes online for free You subtract any part of the earnings you deposited into your CCF account from the amount you would otherwise enter as taxable income on Form 1040, line 43 (for 2005). How can i file my 2009 taxes online for free Next to line 43, write “CCF” and the amount of the deposits. How can i file my 2009 taxes online for free Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). How can i file my 2009 taxes online for free If you deposit earnings from operations into your CCF account and you must complete other forms such as Form 6251, Alternative Minimum Tax (Individuals), or a worksheet for Schedule D (Form 1040), you will need to make an extra computation. How can i file my 2009 taxes online for free When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. How can i file my 2009 taxes online for free Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. How can i file my 2009 taxes online for free Self-employment tax. How can i file my 2009 taxes online for free   You must use your net profit or loss from your fishing business to figure your self-employment tax. How can i file my 2009 taxes online for free Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. How can i file my 2009 taxes online for free    Partnerships and S corporations. How can i file my 2009 taxes online for free The deduction for partnership earnings from operations deposited into a CCF account is separately stated on Schedule K (Form 1065), line 13d, and allocated to the partners on Schedule K-1 (Form 1065), box 13 (for 2005). How can i file my 2009 taxes online for free   The deduction for S corporation earnings deposited into a CCF account is separately stated on Schedule K (Form 1120S), line 12d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 12 (for 2005). How can i file my 2009 taxes online for free Tax Treatment of CCF Earnings This section explains the tax treatment of the earnings from the assets in your CCF account when the earnings are redeposited or left in your account. How can i file my 2009 taxes online for free However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. How can i file my 2009 taxes online for free Capital gains. How can i file my 2009 taxes online for free   Do not report any capital gains from the sale of capital assets held in your CCF account. How can i file my 2009 taxes online for free This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. How can i file my 2009 taxes online for free However, you should attach a statement to your tax return to list the payers and the amounts and to identify the capital gains as “CCF account earnings. How can i file my 2009 taxes online for free ” Interest and dividends. How can i file my 2009 taxes online for free   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. How can i file my 2009 taxes online for free However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. How can i file my 2009 taxes online for free ”   If you are required to file Schedule B (Form 1040), you can add these earnings to the list of payers and amounts on line 1 or line 5 and identify them as “CCF earnings. How can i file my 2009 taxes online for free ” Then, subtract the same amounts from the list and identify them as “CCF deposits. How can i file my 2009 taxes online for free ” Tax-exempt interest. How can i file my 2009 taxes online for free   Do not report tax-exempt interest from state or local bonds you held in your CCF account. How can i file my 2009 taxes online for free You are not required to report this interest on Form 1040, line 8b. How can i file my 2009 taxes online for free Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. How can i file my 2009 taxes online for free Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. How can i file my 2009 taxes online for free Acquiring, building, or rebuilding qualified vessels (defined next). How can i file my 2009 taxes online for free Making principal payments on the mortgage of a qualified vessel. How can i file my 2009 taxes online for free NMFS will not approve amounts withdrawn to purchase nets not continuously attached to the vessel, such as seine nets, gill set-nets, and gill drift-nets. How can i file my 2009 taxes online for free NMFS will approve amounts withdrawn to purchase trawl nets. How can i file my 2009 taxes online for free Qualified vessel. How can i file my 2009 taxes online for free   This is any vessel that meets all of the following requirements. How can i file my 2009 taxes online for free The vessel was built or rebuilt in the United States. How can i file my 2009 taxes online for free The vessel is documented under the laws of the United States. How can i file my 2009 taxes online for free The person maintaining the CCF account agrees with the Secretary of Commerce that the vessel will be operated in United States foreign trade, Great Lakes trade, noncontiguous domestic trade, or the fisheries of the United States. How can i file my 2009 taxes online for free How to determine the source of qualified withdrawals. How can i file my 2009 taxes online for free   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. How can i file my 2009 taxes online for free The capital account. How can i file my 2009 taxes online for free The capital gain account. How can i file my 2009 taxes online for free The ordinary income account. How can i file my 2009 taxes online for free Excluding qualified withdrawals from tax. How can i file my 2009 taxes online for free   Do not report on your income tax return any qualified withdrawals from your CCF account. How can i file my 2009 taxes online for free Reduce the depreciable basis of fishing vessels you acquire, build, or rebuild when you make a qualified withdrawal from either the capital gain or the ordinary income account. How can i file my 2009 taxes online for free Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. How can i file my 2009 taxes online for free Qualified withdrawals are defined under Qualified Withdrawals, earlier. How can i file my 2009 taxes online for free Examples. How can i file my 2009 taxes online for free   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. How can i file my 2009 taxes online for free Amounts remaining in a CCF account upon termination of your agreement with NMFS. How can i file my 2009 taxes online for free Amounts you withdraw and use to make principal payments on the mortgage of a vessel if the basis of that vessel and the bases of other vessels you own have already been reduced to zero. How can i file my 2009 taxes online for free Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. How can i file my 2009 taxes online for free You will generally be given 3 years to revise your plans to cover this excess balance. How can i file my 2009 taxes online for free Amounts you leave in your account for more than 25 years. How can i file my 2009 taxes online for free There is a graduated schedule under which the percentage applied to determine the amount of the nonqualified withdrawal increases from 20% in the 26th year to 100% in the 30th year. How can i file my 2009 taxes online for free How to determine the source of nonqualified withdrawals. How can i file my 2009 taxes online for free    When you make a nonqualified withdrawal from your CCF account, the amount is treated as being withdrawn in the following order from the accounts listed below. How can i file my 2009 taxes online for free The ordinary income account. How can i file my 2009 taxes online for free The capital gain account. How can i file my 2009 taxes online for free The capital account. How can i file my 2009 taxes online for free Paying tax on nonqualified withdrawals. How can i file my 2009 taxes online for free   In general, nonqualified withdrawals are taxed separately from your other gross income and at the highest marginal tax rate in effect for the year of withdrawal. How can i file my 2009 taxes online for free However, nonqualified withdrawals treated as made from the capital gain account are taxed at a rate that cannot exceed 15% for individuals and 34% for corporations. How can i file my 2009 taxes online for free    Partnerships and S corporations. How can i file my 2009 taxes online for free Taxable nonqualified partnership withdrawals are separately stated on Schedule K (Form 1065), line 20c, and allocated to the partners on Schedule K-1 (Form 1065), box 20 (for 2005). How can i file my 2009 taxes online for free Taxable nonqualified withdrawals by an S corporation are separately stated on Schedule K (Form 1120S), line 17d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 17. How can i file my 2009 taxes online for free Interest. How can i file my 2009 taxes online for free   You must pay interest on the additional tax due to nonqualified withdrawals that are treated as made from either the ordinary income or the capital gain account. How can i file my 2009 taxes online for free The interest period begins on the last date for paying tax for the year for which you deposited the amount you withdrew from your CCF account. How can i file my 2009 taxes online for free The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. How can i file my 2009 taxes online for free The interest rate on the nonqualified withdrawal is simple interest. How can i file my 2009 taxes online for free The rate is subject to change annually and is published in the Federal Register. How can i file my 2009 taxes online for free    You also can call NMFS at (301) 713-2393 (ext. How can i file my 2009 taxes online for free 204) to get the current interest rate. How can i file my 2009 taxes online for free Interest deduction. How can i file my 2009 taxes online for free   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. How can i file my 2009 taxes online for free Reporting the additional tax and interest. How can i file my 2009 taxes online for free   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. How can i file my 2009 taxes online for free Include the tax and interest on Form 1040, line 63 (for 2005). How can i file my 2009 taxes online for free To the left of line 63, write in the amount of tax and interest and “CCF. How can i file my 2009 taxes online for free ” Tax benefit rule. How can i file my 2009 taxes online for free   If any portion of your nonqualified withdrawal is properly attributable to contributions (not earnings on the contributions) you made to the CCF account that did not reduce your tax liability for any tax year prior to the withdrawal year, the following tax treatment applies. How can i file my 2009 taxes online for free The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. How can i file my 2009 taxes online for free That part is allowed as a net operating loss deduction. How can i file my 2009 taxes online for free More Information This section briefly discussed the CCF program. How can i file my 2009 taxes online for free For more detailed information, see the following legislative authorities. How can i file my 2009 taxes online for free Section 607 of the Merchant Marine Act of 1936, as amended (46 U. How can i file my 2009 taxes online for free S. How can i file my 2009 taxes online for free C. How can i file my 2009 taxes online for free 1177). How can i file my 2009 taxes online for free Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. How can i file my 2009 taxes online for free F. How can i file my 2009 taxes online for free R. How can i file my 2009 taxes online for free , Part 259). How can i file my 2009 taxes online for free Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. How can i file my 2009 taxes online for free F. How can i file my 2009 taxes online for free R. How can i file my 2009 taxes online for free , Part 3). How can i file my 2009 taxes online for free Section 7518 of the Internal Revenue Code (IRC 7518). How can i file my 2009 taxes online for free The application kit you can obtain from NMFS at the address or phone number given earlier may contain copies of some of these sources of additional information. 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How can i file my 2009 taxes online for free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How can i file my 2009 taxes online for free To find the number, go to www. How can i file my 2009 taxes online for free irs. How can i file my 2009 taxes online for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How can i file my 2009 taxes online for free Mail. How can i file my 2009 taxes online for free You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business days after your request is received. How can i file my 2009 taxes online for free National Distribution Center P. How can i file my 2009 taxes online for free O. How can i file my 2009 taxes online for free Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. 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How can i file my 2009 taxes online for free Toll-free and email technical support. How can i file my 2009 taxes online for free Buy the CD-ROM from National Technical Information Service (NTIS) at www. How can i file my 2009 taxes online for free irs. How can i file my 2009 taxes online for free gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee). How can i file my 2009 taxes online for free CD-ROM for small businesses. How can i file my 2009 taxes online for free Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. How can i file my 2009 taxes online for free This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. How can i file my 2009 taxes online for free All the business tax forms, instructions, and publications needed to successfully manage a business. 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Tax Relief for Victims of Hurricane Sandy in Rhode Island

RI-2012-30, Nov. 15, 2012

BOSTON — Victims of Hurricane Sandy that began on Oct. 26, 2012 in parts of Rhode Island may qualify for tax relief from the Internal Revenue Service.

The President has declared Newport and Washington 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 Oct. 26, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 26, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 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 need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties 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 Feb. 1 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 Oct. 26 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 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 Oct. 26 and on or before Feb. 1.

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 Oct. 26 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

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 “Rhode Island/Hurricane Sandy” 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.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 05-Nov-2013

The How Can I File My 2009 Taxes Online For Free

How can i file my 2009 taxes online for free Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How can i file my 2009 taxes online for free Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. How can i file my 2009 taxes online for free Laundering means converting “dirty” or illegally-gained money to “clean” money. How can i file my 2009 taxes online for free The government can often trace this laundered money through the payments you report. How can i file my 2009 taxes online for free Laws passed by Congress require you to report these payments. How can i file my 2009 taxes online for free Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. How can i file my 2009 taxes online for free The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. How can i file my 2009 taxes online for free Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. How can i file my 2009 taxes online for free For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. How can i file my 2009 taxes online for free Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. How can i file my 2009 taxes online for free However, you do not have to file Form 8300 if the transaction is not related to your trade or business. How can i file my 2009 taxes online for free For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. How can i file my 2009 taxes online for free Transaction defined. How can i file my 2009 taxes online for free    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. How can i file my 2009 taxes online for free Person defined. How can i file my 2009 taxes online for free   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. How can i file my 2009 taxes online for free   Exempt organizations, including employee plans, are also “persons. How can i file my 2009 taxes online for free ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. How can i file my 2009 taxes online for free Foreign transactions. How can i file my 2009 taxes online for free   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. How can i file my 2009 taxes online for free However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. How can i file my 2009 taxes online for free Bail received by court clerks. How can i file my 2009 taxes online for free   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. How can i file my 2009 taxes online for free For more information about the rules that apply to court clerks, see Section 1. How can i file my 2009 taxes online for free 6050I-2 of the Income Tax Regulations. How can i file my 2009 taxes online for free What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). How can i file my 2009 taxes online for free What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. How can i file my 2009 taxes online for free Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. How can i file my 2009 taxes online for free ” Cash does not include a check drawn on an individual's personal account. How can i file my 2009 taxes online for free A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. How can i file my 2009 taxes online for free These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. How can i file my 2009 taxes online for free Example 1. How can i file my 2009 taxes online for free You are a coin dealer. How can i file my 2009 taxes online for free Bob Green buys gold coins from you for $13,200. How can i file my 2009 taxes online for free He pays for them with $6,200 in U. How can i file my 2009 taxes online for free S. How can i file my 2009 taxes online for free currency and a cashier's check having a face amount of $7,000. How can i file my 2009 taxes online for free The cashier's check is treated as cash. How can i file my 2009 taxes online for free You have received more than $10,000 cash and must file Form 8300 for this transaction. How can i file my 2009 taxes online for free Example 2. How can i file my 2009 taxes online for free You are a retail jeweler. How can i file my 2009 taxes online for free Mary North buys an item of jewelry from you for $12,000. How can i file my 2009 taxes online for free She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. How can i file my 2009 taxes online for free Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. How can i file my 2009 taxes online for free You do not have to file Form 8300. How can i file my 2009 taxes online for free Example 3. How can i file my 2009 taxes online for free You are a boat dealer. How can i file my 2009 taxes online for free Emily Jones buys a boat from you for $16,500. How can i file my 2009 taxes online for free She pays for it with a cashier's check payable to you in the amount of $16,500. How can i file my 2009 taxes online for free The cashier's check is not treated as cash because its face amount is more than $10,000. How can i file my 2009 taxes online for free You do not have to file Form 8300 for this transaction. How can i file my 2009 taxes online for free Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. How can i file my 2009 taxes online for free A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). How can i file my 2009 taxes online for free For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. How can i file my 2009 taxes online for free The car is a consumer durable even if you sell it to a buyer who will use it in a business. How can i file my 2009 taxes online for free A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). How can i file my 2009 taxes online for free Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. How can i file my 2009 taxes online for free To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. How can i file my 2009 taxes online for free Example. How can i file my 2009 taxes online for free You are a travel agent. How can i file my 2009 taxes online for free Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. How can i file my 2009 taxes online for free He also asks you to book hotel rooms and admission tickets for the group. How can i file my 2009 taxes online for free In payment, he gives you two money orders, each for $6,000. How can i file my 2009 taxes online for free You have received more than $10,000 cash in this designated reporting transaction. How can i file my 2009 taxes online for free You must file Form 8300. How can i file my 2009 taxes online for free Retail sale. How can i file my 2009 taxes online for free   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. How can i file my 2009 taxes online for free   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. How can i file my 2009 taxes online for free This includes any sales of items that will be resold. How can i file my 2009 taxes online for free Broker or intermediary. How can i file my 2009 taxes online for free   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. How can i file my 2009 taxes online for free Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. How can i file my 2009 taxes online for free Exception for certain bank loans. How can i file my 2009 taxes online for free   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. How can i file my 2009 taxes online for free As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. How can i file my 2009 taxes online for free Example. How can i file my 2009 taxes online for free You are a car dealer. How can i file my 2009 taxes online for free Mandy White buys a new car from you for $11,500. How can i file my 2009 taxes online for free She pays you with $2,000 of U. How can i file my 2009 taxes online for free S. How can i file my 2009 taxes online for free currency and a cashier's check for $9,500 payable to you and her. How can i file my 2009 taxes online for free You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. How can i file my 2009 taxes online for free For this reason, the cashier's check is not treated as cash. How can i file my 2009 taxes online for free You do not have to file Form 8300 for the transaction. How can i file my 2009 taxes online for free Exception for certain installment sales. How can i file my 2009 taxes online for free   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). How can i file my 2009 taxes online for free However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. How can i file my 2009 taxes online for free Exception for certain down payment plans. How can i file my 2009 taxes online for free   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. How can i file my 2009 taxes online for free You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. How can i file my 2009 taxes online for free You receive it more than 60 days before the date of sale. How can i file my 2009 taxes online for free You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. How can i file my 2009 taxes online for free Exception for travel and entertainment. How can i file my 2009 taxes online for free   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. How can i file my 2009 taxes online for free You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. How can i file my 2009 taxes online for free You receive it more than 60 days before the date on which the final payment is due. How can i file my 2009 taxes online for free You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. How can i file my 2009 taxes online for free Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. How can i file my 2009 taxes online for free If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. How can i file my 2009 taxes online for free If you do not know a person's TIN, you have to ask for it. How can i file my 2009 taxes online for free You may be subject to penalties for an incorrect or missing TIN. How can i file my 2009 taxes online for free There are three types of TINs. How can i file my 2009 taxes online for free The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). How can i file my 2009 taxes online for free The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). How can i file my 2009 taxes online for free An ITIN has nine digits, similar to an SSN. How can i file my 2009 taxes online for free The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). How can i file my 2009 taxes online for free Exception. How can i file my 2009 taxes online for free   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. How can i file my 2009 taxes online for free S. How can i file my 2009 taxes online for free trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. How can i file my 2009 taxes online for free 1441-1(e)(2) or (3) or 1. How can i file my 2009 taxes online for free 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. How can i file my 2009 taxes online for free 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. How can i file my 2009 taxes online for free S. How can i file my 2009 taxes online for free citizen or resident. How can i file my 2009 taxes online for free What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. How can i file my 2009 taxes online for free If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. How can i file my 2009 taxes online for free For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. How can i file my 2009 taxes online for free Because they total $12,000 (more than $10,000), you must file Form 8300. How can i file my 2009 taxes online for free More than 24 hours between transactions. How can i file my 2009 taxes online for free   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. How can i file my 2009 taxes online for free   For example, you are a travel agent. How can i file my 2009 taxes online for free A client pays you $8,000 in cash for a trip. How can i file my 2009 taxes online for free Two days later, the same client pays you $3,000 more in cash to include another person on the trip. How can i file my 2009 taxes online for free These are related transactions, and you must file Form 8300 to report them. How can i file my 2009 taxes online for free What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. How can i file my 2009 taxes online for free A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. How can i file my 2009 taxes online for free If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. How can i file my 2009 taxes online for free Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. How can i file my 2009 taxes online for free When, Where, and What To File The amount you receive and when you receive it determine when you must file. How can i file my 2009 taxes online for free Generally, you must file Form 8300 within 15 days after receiving a payment. How can i file my 2009 taxes online for free If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. How can i file my 2009 taxes online for free More than one payment. How can i file my 2009 taxes online for free   In some transactions, the buyer may arrange to pay you in cash installment payments. How can i file my 2009 taxes online for free If the first payment is more than $10,000, you must file Form 8300 within 15 days. How can i file my 2009 taxes online for free If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. How can i file my 2009 taxes online for free When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. How can i file my 2009 taxes online for free   After you file Form 8300, you must start a new count of cash payments received from that buyer. How can i file my 2009 taxes online for free If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. How can i file my 2009 taxes online for free You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. How can i file my 2009 taxes online for free   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. How can i file my 2009 taxes online for free Example. How can i file my 2009 taxes online for free On January 10, you receive a cash payment of $11,000. How can i file my 2009 taxes online for free You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. How can i file my 2009 taxes online for free By January 25, you must file a Form 8300 for the $11,000 payment. How can i file my 2009 taxes online for free By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. How can i file my 2009 taxes online for free Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. How can i file my 2009 taxes online for free Complete the form in its entirety (Parts I-IV) and include the amended information. How can i file my 2009 taxes online for free Do not attach a copy of the original report. How can i file my 2009 taxes online for free Where to file. How can i file my 2009 taxes online for free   Mail the form to the address given in the Form 8300 instructions. How can i file my 2009 taxes online for free Required statement to buyer. How can i file my 2009 taxes online for free   You must give a written or electronic statement to each person named on any Form 8300 you must file. How can i file my 2009 taxes online for free You can give the statement electronically only if the recipient agrees to receive it in that format. How can i file my 2009 taxes online for free The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. How can i file my 2009 taxes online for free It must state that you are also reporting this information to the IRS. How can i file my 2009 taxes online for free   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. How can i file my 2009 taxes online for free    You must keep a copy of every Form 8300 you file for 5 years. How can i file my 2009 taxes online for free Examples Example 1. How can i file my 2009 taxes online for free Pat Brown is the sales manager for Small Town Cars. How can i file my 2009 taxes online for free On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. How can i file my 2009 taxes online for free Pat asks for identification from Jane to get the necessary information to complete Form 8300. How can i file my 2009 taxes online for free A filled-in form is shown in this publication. How can i file my 2009 taxes online for free Pat must mail the form to the address shown in the form's instructions by January 21, 2009. How can i file my 2009 taxes online for free He must also send a statement to Jane by January 31, 2010. How can i file my 2009 taxes online for free Example 2. How can i file my 2009 taxes online for free Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. How can i file my 2009 taxes online for free Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). How can i file my 2009 taxes online for free Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. How can i file my 2009 taxes online for free However, he could report it if he felt it was a suspicious transaction. How can i file my 2009 taxes online for free Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. How can i file my 2009 taxes online for free If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). How can i file my 2009 taxes online for free There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. How can i file my 2009 taxes online for free If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. How can i file my 2009 taxes online for free These dollar amounts are based on Section 3571 of Title 18 of the U. How can i file my 2009 taxes online for free S. How can i file my 2009 taxes online for free Code. How can i file my 2009 taxes online for free The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. How can i file my 2009 taxes online for free This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. How can i file my 2009 taxes online for free Structuring means breaking up a large cash transaction into small cash transactions. How can i file my 2009 taxes online for free How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How can i file my 2009 taxes online for free By selecting the method that is best for you, you will have quick and easy access to tax help. How can i file my 2009 taxes online for free Free help with your return. How can i file my 2009 taxes online for free   Free help in preparing your return is available nationwide from IRS-certified volunteers. How can i file my 2009 taxes online for free The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How can i file my 2009 taxes online for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How can i file my 2009 taxes online for free To find the nearest VITA or TCE site, visit IRS. How can i file my 2009 taxes online for free gov or call 1-800-906-9887 or 1-800-829-1040. How can i file my 2009 taxes online for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. How can i file my 2009 taxes online for free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. How can i file my 2009 taxes online for free aarp. How can i file my 2009 taxes online for free org/money/taxaide. How can i file my 2009 taxes online for free   For more information on these programs, go to IRS. How can i file my 2009 taxes online for free gov and enter keyword “VITA” in the upper right-hand corner. How can i file my 2009 taxes online for free Internet. How can i file my 2009 taxes online for free You can access the IRS website at IRS. How can i file my 2009 taxes online for free gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. How can i file my 2009 taxes online for free Go to IRS. How can i file my 2009 taxes online for free gov and click on Where's My Refund. How can i file my 2009 taxes online for free 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. How can i file my 2009 taxes online for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How can i file my 2009 taxes online for free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How can i file my 2009 taxes online for free E-file your return. How can i file my 2009 taxes online for free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How can i file my 2009 taxes online for free Download forms, including talking tax forms, instructions, and publications. How can i file my 2009 taxes online for free Order IRS products online. How can i file my 2009 taxes online for free Research your tax questions online. How can i file my 2009 taxes online for free Search publications online by topic or keyword. How can i file my 2009 taxes online for free Use the online Internal Revenue Code, regulations, or other official guidance. How can i file my 2009 taxes online for free View Internal Revenue Bulletins (IRBs) published in the last few years. How can i file my 2009 taxes online for free Figure your withholding allowances using the withholding calculator online at  www. How can i file my 2009 taxes online for free irs. How can i file my 2009 taxes online for free gov/individuals. How can i file my 2009 taxes online for free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. How can i file my 2009 taxes online for free irs. How can i file my 2009 taxes online for free gov/individuals. How can i file my 2009 taxes online for free Sign up to receive local and national tax news by email. How can i file my 2009 taxes online for free Get information on starting and operating a small business. How can i file my 2009 taxes online for free Phone. How can i file my 2009 taxes online for free Many services are available by phone. How can i file my 2009 taxes online for free   Ordering forms, instructions, and publications. How can i file my 2009 taxes online for free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How can i file my 2009 taxes online for free You should receive your order within 10 days. How can i file my 2009 taxes online for free Asking tax questions. How can i file my 2009 taxes online for free Call the IRS with your tax questions at 1-800-829-1040. How can i file my 2009 taxes online for free Solving problems. How can i file my 2009 taxes online for free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How can i file my 2009 taxes online for free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How can i file my 2009 taxes online for free Call your local Taxpayer Assistance Center for an appointment. How can i file my 2009 taxes online for free To find the number, go to www. How can i file my 2009 taxes online for free irs. How can i file my 2009 taxes online for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How can i file my 2009 taxes online for free TTY/TDD equipment. How can i file my 2009 taxes online for free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How can i file my 2009 taxes online for free TeleTax topics. How can i file my 2009 taxes online for free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How can i file my 2009 taxes online for free Refund information. How can i file my 2009 taxes online for free You can check the status of your refund on the new IRS phone app. How can i file my 2009 taxes online for free Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. How can i file my 2009 taxes online for free IRS2Go is a new way to provide you with information and tools. How can i file my 2009 taxes online for free To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How can i file my 2009 taxes online for free 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. How can i file my 2009 taxes online for free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How can i file my 2009 taxes online for free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How can i file my 2009 taxes online for free 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. How can i file my 2009 taxes online for free Other refund information. How can i file my 2009 taxes online for free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. How can i file my 2009 taxes online for free Evaluating the quality of our telephone services. How can i file my 2009 taxes online for free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How can i file my 2009 taxes online for free One method is for a second IRS representative to listen in on or record random telephone calls. How can i file my 2009 taxes online for free Another is to ask some callers to complete a short survey at the end of the call. How can i file my 2009 taxes online for free Walk-in. How can i file my 2009 taxes online for free Many products and services are available on a walk-in basis. How can i file my 2009 taxes online for free   Products. How can i file my 2009 taxes online for free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How can i file my 2009 taxes online for free 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. How can i file my 2009 taxes online for free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How can i file my 2009 taxes online for free Services. How can i file my 2009 taxes online for free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How can i file my 2009 taxes online for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How can i file my 2009 taxes online for free 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. How can i file my 2009 taxes online for free No appointment is necessary—just walk in. How can i file my 2009 taxes online for free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How can i file my 2009 taxes online for free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How can i file my 2009 taxes online for free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How can i file my 2009 taxes online for free All other issues will be handled without an appointment. How can i file my 2009 taxes online for free To find the number of your local office, go to www. How can i file my 2009 taxes online for free irs. How can i file my 2009 taxes online for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How can i file my 2009 taxes online for free Mail. How can i file my 2009 taxes online for free You can send your order for forms, instructions, and publications to the address below. How can i file my 2009 taxes online for free You should receive a response within 10 days after your request is received. How can i file my 2009 taxes online for free  Internal Revenue Service 1201 N. How can i file my 2009 taxes online for free Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. How can i file my 2009 taxes online for free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How can i file my 2009 taxes online for free Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. How can i file my 2009 taxes online for free We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. How can i file my 2009 taxes online for free Remember, the worst thing you can do is nothing at all. How can i file my 2009 taxes online for free   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. How can i file my 2009 taxes online for free You face (or your business is facing) an immediate threat of adverse action. How can i file my 2009 taxes online for free You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. How can i file my 2009 taxes online for free   If you qualify for our help, we’ll do everything we can to get your problem resolved. How can i file my 2009 taxes online for free You will be assigned to one advocate who will be with you at every turn. How can i file my 2009 taxes online for free We have offices in every state, the District of Columbia, and Puerto Rico. How can i file my 2009 taxes online for free Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. How can i file my 2009 taxes online for free And our services are always free. How can i file my 2009 taxes online for free   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. How can i file my 2009 taxes online for free Our tax toolkit at www. How can i file my 2009 taxes online for free TaxpayerAdvocate. How can i file my 2009 taxes online for free irs. How can i file my 2009 taxes online for free gov can help you understand these rights. How can i file my 2009 taxes online for free   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. How can i file my 2009 taxes online for free irs. How can i file my 2009 taxes online for free gov/advocate. How can i file my 2009 taxes online for free You can also call our toll-free number at 1-877-777-4778. How can i file my 2009 taxes online for free   TAS also handles large-scale or systemic problems that affect many taxpayers. How can i file my 2009 taxes online for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How can i file my 2009 taxes online for free irs. How can i file my 2009 taxes online for free gov/advocate. How can i file my 2009 taxes online for free Low Income Taxpayer Clinics (LITCs). How can i file my 2009 taxes online for free   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. How can i file my 2009 taxes online for free Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. How can i file my 2009 taxes online for free These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. How can i file my 2009 taxes online for free Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. How can i file my 2009 taxes online for free For more information and to find a clinic near you, see the LITC page on www. How can i file my 2009 taxes online for free irs. How can i file my 2009 taxes online for free gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. How can i file my 2009 taxes online for free This publication is also available by calling 1-800-829-3676 or at your local IRS office. How can i file my 2009 taxes online for free Free tax services. How can i file my 2009 taxes online for free   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. How can i file my 2009 taxes online for free Learn about free tax information from the IRS, including publications, services, and education and assistance programs. How can i file my 2009 taxes online for free The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. How can i file my 2009 taxes online for free The majority of the information and services listed in this publication are available to you free of charge. How can i file my 2009 taxes online for free If there is a fee associated with a resource or service, it is listed in the publication. How can i file my 2009 taxes online for free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How can i file my 2009 taxes online for free DVD for tax products. How can i file my 2009 taxes online for free You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How can i file my 2009 taxes online for free Prior-year forms, instructions, and publications. How can i file my 2009 taxes online for free Tax Map: an electronic research tool and finding aid. How can i file my 2009 taxes online for free Tax law frequently asked questions. How can i file my 2009 taxes online for free Tax Topics from the IRS telephone response system. How can i file my 2009 taxes online for free Internal Revenue Code—Title 26 of the U. How can i file my 2009 taxes online for free S. How can i file my 2009 taxes online for free Code. How can i file my 2009 taxes online for free Links to other Internet based Tax Research Materials. How can i file my 2009 taxes online for free Fill-in, print, and save features for most tax forms. How can i file my 2009 taxes online for free Internal Revenue Bulletins. How can i file my 2009 taxes online for free Toll-free and email technical support. How can i file my 2009 taxes online for free Two releases during the year. How can i file my 2009 taxes online for free  – The first release will ship the beginning of January. How can i file my 2009 taxes online for free  – The final release will ship the beginning of March. How can i file my 2009 taxes online for free Purchase the DVD from National Technical Information Service (NTIS) at www. How can i file my 2009 taxes online for free irs. How can i file my 2009 taxes online for free 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). How can i file my 2009 taxes online for free This image is too large to be displayed in the current screen. How can i file my 2009 taxes online for free Please click the link to view the image. 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