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How To Amend My 2011 Taxes

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How To Amend My 2011 Taxes

How to amend my 2011 taxes Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. How to amend my 2011 taxes Para pedir formularios y publicaciones. How to amend my 2011 taxes Preguntas sobre los impuestos. How to amend my 2011 taxes Todo material en esta publicación puede ser reimpreso gratuitamente. How to amend my 2011 taxes Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. How to amend my 2011 taxes Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. How to amend my 2011 taxes Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. How to amend my 2011 taxes Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. How to amend my 2011 taxes Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. How to amend my 2011 taxes Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. How to amend my 2011 taxes Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. How to amend my 2011 taxes Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. How to amend my 2011 taxes La mayor parte de estos cambios se abordan en más detalle en esta publicación. How to amend my 2011 taxes Acontecimientos futuros. How to amend my 2011 taxes  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov/pub17sp. How to amend my 2011 taxes Impuesto Adicional del Medicare. How to amend my 2011 taxes  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. How to amend my 2011 taxes 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. How to amend my 2011 taxes El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. How to amend my 2011 taxes Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. How to amend my 2011 taxes Impuesto sobre los ingresos netos de inversión. How to amend my 2011 taxes  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). How to amend my 2011 taxes Este impuesto es el 3. How to amend my 2011 taxes 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. How to amend my 2011 taxes Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. How to amend my 2011 taxes Cambio en las tasas tributarias. How to amend my 2011 taxes  La tasa tributaria mayor es de 39. How to amend my 2011 taxes 6%. How to amend my 2011 taxes Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. How to amend my 2011 taxes Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. How to amend my 2011 taxes  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. How to amend my 2011 taxes Vea el capítulo 16 . How to amend my 2011 taxes Gastos médicos y dentales. How to amend my 2011 taxes  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. How to amend my 2011 taxes 5% si usted o su cónyuge tiene 65 años de edad o más). How to amend my 2011 taxes Vea el capítulo 21 . How to amend my 2011 taxes Aumento de la cantidad de la exención personal para determinados contribuyentes. How to amend my 2011 taxes  La exención personal que le corresponde a usted ha aumentado a $3,900. How to amend my 2011 taxes Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. How to amend my 2011 taxes Vea el capítulo 3 . How to amend my 2011 taxes Límite sobre las deducciones detalladas. How to amend my 2011 taxes  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. How to amend my 2011 taxes Vea el capítulo 29 . How to amend my 2011 taxes Matrimonio entre el mismo sexo. How to amend my 2011 taxes  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. How to amend my 2011 taxes Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. How to amend my 2011 taxes Vea el capítulo 2 . How to amend my 2011 taxes Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. How to amend my 2011 taxes Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . How to amend my 2011 taxes Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). How to amend my 2011 taxes  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). How to amend my 2011 taxes Vea el capítulo 5 . How to amend my 2011 taxes Créditos tributarios que vencen. How to amend my 2011 taxes  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. How to amend my 2011 taxes Usted no puede reclamar ninguno de éstos en su declaración del año 2013. How to amend my 2011 taxes Vea el capítulo 37 . How to amend my 2011 taxes Esquemas de inversión de tipo Ponzi. How to amend my 2011 taxes  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. How to amend my 2011 taxes Vea el capítulo 25 . How to amend my 2011 taxes Método simplificado para la deducción por oficina en el hogar. How to amend my 2011 taxes  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. How to amend my 2011 taxes Vea la Publicación 587, disponible en inglés. How to amend my 2011 taxes Tarifas estándar por milla. How to amend my 2011 taxes  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. How to amend my 2011 taxes Vea el capítulo 26 . How to amend my 2011 taxes Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. How to amend my 2011 taxes Vea el capítulo 21 . How to amend my 2011 taxes Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. How to amend my 2011 taxes Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. How to amend my 2011 taxes Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. How to amend my 2011 taxes Muchos de estos asuntos se explican más adelante en esta publicación. How to amend my 2011 taxes Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. How to amend my 2011 taxes  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. How to amend my 2011 taxes Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. How to amend my 2011 taxes Vea el capítulo 1 . How to amend my 2011 taxes Proteja su documentación tributaria contra el robo de identidad. How to amend my 2011 taxes  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. How to amend my 2011 taxes Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. How to amend my 2011 taxes Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. How to amend my 2011 taxes Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . How to amend my 2011 taxes Números de identificación del contribuyente. How to amend my 2011 taxes  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. How to amend my 2011 taxes Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. How to amend my 2011 taxes Por lo general, este número es el número de Seguro Social de la persona. How to amend my 2011 taxes Vea el capítulo 1 . How to amend my 2011 taxes Ingreso de fuentes en el extranjero. How to amend my 2011 taxes  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. How to amend my 2011 taxes Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. How to amend my 2011 taxes Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). How to amend my 2011 taxes Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. How to amend my 2011 taxes Para más detalles, vea la Publicación 54, Tax Guide for U. How to amend my 2011 taxes S. How to amend my 2011 taxes Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. How to amend my 2011 taxes Activos financieros extranjeros. How to amend my 2011 taxes  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. How to amend my 2011 taxes Vea www. How to amend my 2011 taxes IRS. How to amend my 2011 taxes gov/form8938, en inglés, para más detalles. How to amend my 2011 taxes Prórroga automática de 6 meses para presentar la declaración de impuestos. How to amend my 2011 taxes  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. How to amend my 2011 taxes Vea el capítulo 1 . How to amend my 2011 taxes Incluya su número de teléfono en la declaración. How to amend my 2011 taxes  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. How to amend my 2011 taxes Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. How to amend my 2011 taxes Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. How to amend my 2011 taxes Pago de los impuestos. How to amend my 2011 taxes   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. How to amend my 2011 taxes Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. How to amend my 2011 taxes Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. How to amend my 2011 taxes Vea el capítulo 1 . How to amend my 2011 taxes Maneras más rápidas de presentar su declaración. How to amend my 2011 taxes  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. How to amend my 2011 taxes Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. How to amend my 2011 taxes Vea el capítulo 1 . How to amend my 2011 taxes Presentación electrónica gratuita de la declaración. How to amend my 2011 taxes  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. How to amend my 2011 taxes Vea el capítulo 1 . How to amend my 2011 taxes Cambio de dirección. How to amend my 2011 taxes  Si cambia de dirección, debe notificarle al IRS. How to amend my 2011 taxes Vea el tema titulado Cambio de Dirección , en el capítulo 1. How to amend my 2011 taxes Reembolsos de una declaración presentada fuera de plazo. How to amend my 2011 taxes  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. How to amend my 2011 taxes Vea el capítulo 1 . How to amend my 2011 taxes Declaraciones de impuestos frívolas. How to amend my 2011 taxes  El IRS ha publicado una lista de posturas identificadas como frívolas. How to amend my 2011 taxes La multa por presentar una declaración de impuestos frívola es de $5,000. How to amend my 2011 taxes Vea el capítulo 1 . How to amend my 2011 taxes Reclamación errónea de reembolso o crédito. How to amend my 2011 taxes  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. How to amend my 2011 taxes Vea el capítulo 1 . How to amend my 2011 taxes Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. How to amend my 2011 taxes   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. How to amend my 2011 taxes Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. How to amend my 2011 taxes Servicio a los contribuyentes. How to amend my 2011 taxes  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. How to amend my 2011 taxes Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. How to amend my 2011 taxes Mandato para preparadores de impuestos sobre el sistema e-file. How to amend my 2011 taxes  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. How to amend my 2011 taxes Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. How to amend my 2011 taxes Inspector General del Tesoro para la Administración Tributaria. How to amend my 2011 taxes   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). How to amend my 2011 taxes Puede mantenerse anónimo. How to amend my 2011 taxes Fotografías de niños desaparecidos. How to amend my 2011 taxes  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). How to amend my 2011 taxes Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. How to amend my 2011 taxes Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. How to amend my 2011 taxes Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. How to amend my 2011 taxes La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. How to amend my 2011 taxes Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. How to amend my 2011 taxes Cómo está organizada esta publicación. How to amend my 2011 taxes   Esta publicación sigue de cerca el Formulario 1040, U. How to amend my 2011 taxes S. How to amend my 2011 taxes Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. How to amend my 2011 taxes Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. How to amend my 2011 taxes Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. How to amend my 2011 taxes No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. How to amend my 2011 taxes Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. How to amend my 2011 taxes   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. How to amend my 2011 taxes Qué se incluye en esta publicación. How to amend my 2011 taxes   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. How to amend my 2011 taxes La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. How to amend my 2011 taxes Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. How to amend my 2011 taxes Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. How to amend my 2011 taxes La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. How to amend my 2011 taxes   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. How to amend my 2011 taxes También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. How to amend my 2011 taxes   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. How to amend my 2011 taxes Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. How to amend my 2011 taxes Iconos. How to amend my 2011 taxes   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. How to amend my 2011 taxes Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. How to amend my 2011 taxes Qué no se incluye en esta publicación. How to amend my 2011 taxes   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. How to amend my 2011 taxes Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). How to amend my 2011 taxes   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. How to amend my 2011 taxes Publicación 535, Business Expenses (Gastos de negocios), en inglés. How to amend my 2011 taxes Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. How to amend my 2011 taxes Ayuda del IRS. How to amend my 2011 taxes   Existen muchas maneras en que puede obtener ayuda del IRS. How to amend my 2011 taxes Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. How to amend my 2011 taxes Comentarios y sugerencias. How to amend my 2011 taxes   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. How to amend my 2011 taxes   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to amend my 2011 taxes NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. How to amend my 2011 taxes Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. How to amend my 2011 taxes   Usted nos puede enviar comentarios desde la página web www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). How to amend my 2011 taxes   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. How to amend my 2011 taxes Para pedir formularios y publicaciones. How to amend my 2011 taxes   Visite www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. How to amend my 2011 taxes  Internal Revenue Service 1201 N. How to amend my 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. How to amend my 2011 taxes   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. How to amend my 2011 taxes gov/espanol o llame al 1-800-829-1040. How to amend my 2011 taxes No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. How to amend my 2011 taxes Misión del IRS. How to amend my 2011 taxes   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. How to amend my 2011 taxes Tabla 1. How to amend my 2011 taxes Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. How to amend my 2011 taxes Un sitio en Internet o una dirección de correo electrónico. How to amend my 2011 taxes Una dirección que podría necesitar. How to amend my 2011 taxes Documentos que debería mantener en su documentación personal. How to amend my 2011 taxes Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. How to amend my 2011 taxes Un número de teléfono importante. How to amend my 2011 taxes Información que podría necesitar. How to amend my 2011 taxes Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 05-Sep-2013

The How To Amend My 2011 Taxes

How to amend my 2011 taxes 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. How to amend my 2011 taxes 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). How to amend my 2011 taxes Definitions The following definitions are used throughout this publication. How to amend my 2011 taxes 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. How to amend my 2011 taxes See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. How to amend my 2011 taxes 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. How to amend my 2011 taxes You will need to know this date when using this publication for the various tax provisions. How to amend my 2011 taxes Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. How to amend my 2011 taxes 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. How to amend my 2011 taxes Charles, Stone, Taney, Vernon, and Webster. How to amend my 2011 taxes 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. How to amend my 2011 taxes 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. How to amend my 2011 taxes *For more details, go to www. How to amend my 2011 taxes fema. How to amend my 2011 taxes 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. How to amend my 2011 taxes Charitable Giving Incentives. How to amend my 2011 taxes Net Operating Losses. How to amend my 2011 taxes Education Credits. How to amend my 2011 taxes Recapture of Federal Mortgage Subsidy. How to amend my 2011 taxes Tax Relief for Temporary Relocation. How to amend my 2011 taxes Employee Retention Credit. How to amend my 2011 taxes Employer Housing Credit and Exclusion. How to amend my 2011 taxes Demolition and Clean-up Costs. How to amend my 2011 taxes Increase in Rehabilitation Credit. How to amend my 2011 taxes Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. How to amend my 2011 taxes Clair, and Scott. How to amend my 2011 taxes 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. How to amend my 2011 taxes 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. How to amend my 2011 taxes 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. How to amend my 2011 taxes 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. How to amend my 2011 taxes 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. How to amend my 2011 taxes 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. How to amend my 2011 taxes Genevieve, St. How to amend my 2011 taxes Louis, the Independent City of St. How to amend my 2011 taxes Louis, Scott, Sullivan, and Worth. How to amend my 2011 taxes 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. How to amend my 2011 taxes 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. How to amend my 2011 taxes 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. How to amend my 2011 taxes 06/05/2008through07/25/2008 Wisconsin Lafayette. How to amend my 2011 taxes * For more details, go to www. How to amend my 2011 taxes fema. How to amend my 2011 taxes gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. How to amend my 2011 taxes Individuals. How to amend my 2011 taxes   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. How to amend my 2011 taxes 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. How to amend my 2011 taxes   A qualified contribution must also meet all of the following requirements. How to amend my 2011 taxes Be paid after May 1, 2008, and before January 1, 2009. How to amend my 2011 taxes The contribution must be for relief efforts in one or more Midwestern disaster areas. How to amend my 2011 taxes 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. How to amend my 2011 taxes   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. How to amend my 2011 taxes You can carry over any contributions you are not able to deduct for 2008 because of this limit. How to amend my 2011 taxes In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. How to amend my 2011 taxes Exception. How to amend my 2011 taxes   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. How to amend my 2011 taxes Corporations. How to amend my 2011 taxes   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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. How to amend my 2011 taxes Partners and shareholders. How to amend my 2011 taxes   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. How to amend my 2011 taxes More information. How to amend my 2011 taxes   For more information, see Publication 526 or Publication 542, Corporations. How to amend my 2011 taxes Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. How to amend my 2011 taxes Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. How to amend my 2011 taxes 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. How to amend my 2011 taxes 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. How to amend my 2011 taxes 41 cents per mile for the period July 1 through December 31, 2008. How to amend my 2011 taxes Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. How to amend my 2011 taxes 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. How to amend my 2011 taxes You cannot claim a deduction or credit for amounts you exclude. How to amend my 2011 taxes You must keep records of miles driven, time, place (or use), and purpose of the mileage. How to amend my 2011 taxes The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. How to amend my 2011 taxes 50. How to amend my 2011 taxes 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. How to amend my 2011 taxes 58. How to amend my 2011 taxes 5 cents per mile for the period July 1 through December 31, 2008. How to amend my 2011 taxes Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. How to amend my 2011 taxes 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. How to amend my 2011 taxes For more information, see Publication 547. How to amend my 2011 taxes Limits on personal casualty or theft losses. How to amend my 2011 taxes   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. How to amend my 2011 taxes 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. How to amend my 2011 taxes When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. How to amend my 2011 taxes 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. How to amend my 2011 taxes When to deduct the loss. How to amend my 2011 taxes   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. How to amend my 2011 taxes However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. How to amend my 2011 taxes Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. How to amend my 2011 taxes   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. How to amend my 2011 taxes Cross out “2008” and enter “2007” at the top of Form 4684. How to amend my 2011 taxes Time limit for making election. How to amend my 2011 taxes   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. How to amend my 2011 taxes The due date (without extensions) for filing your 2008 income tax return. How to amend my 2011 taxes The due date (with extensions) for filing your 2007 income tax return. How to amend my 2011 taxes Example. How to amend my 2011 taxes 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. How to amend my 2011 taxes Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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). How to amend my 2011 taxes 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. How to amend my 2011 taxes For more information, see the Instructions for Form 4684. How to amend my 2011 taxes Net Operating Losses This benefit applies only to the counties in Table 1. How to amend my 2011 taxes Qualified disaster recovery assistance loss. How to amend my 2011 taxes   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. How to amend my 2011 taxes 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. How to amend my 2011 taxes In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. How to amend my 2011 taxes   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. How to amend my 2011 taxes Qualified disaster recovery assistance casualty loss. How to amend my 2011 taxes   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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes More information. How to amend my 2011 taxes   For more information on NOLs, see Publication 536 or Publication 542, Corporations. How to amend my 2011 taxes 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. How to amend my 2011 taxes Definitions Qualified disaster recovery assistance distribution. How to amend my 2011 taxes   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. How to amend my 2011 taxes The distribution was made on or after the applicable disaster date and before January 1, 2010. How to amend my 2011 taxes Your main home was located in a Midwestern disaster area on the applicable disaster date. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes   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. How to amend my 2011 taxes Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. How to amend my 2011 taxes   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. How to amend my 2011 taxes 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. How to amend my 2011 taxes   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. How to amend my 2011 taxes Eligible retirement plan. How to amend my 2011 taxes   An eligible retirement plan can be any of the following. How to amend my 2011 taxes A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). How to amend my 2011 taxes A qualified annuity plan. How to amend my 2011 taxes A tax-sheltered annuity contract. How to amend my 2011 taxes A governmental section 457 deferred compensation plan. How to amend my 2011 taxes A traditional, SEP, SIMPLE, or Roth IRA. How to amend my 2011 taxes Main home. How to amend my 2011 taxes   Generally, your main home is the home where you live most of the time. How to amend my 2011 taxes A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. How to amend my 2011 taxes Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. How to amend my 2011 taxes Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. How to amend my 2011 taxes However, if you elect, you can include the entire distribution in your income in the year it was received. How to amend my 2011 taxes 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). How to amend my 2011 taxes 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. How to amend my 2011 taxes For more information, see Form 8930. How to amend my 2011 taxes Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. How to amend my 2011 taxes 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. How to amend my 2011 taxes Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. How to amend my 2011 taxes However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. How to amend my 2011 taxes You have three years from the day after the date you received the distribution to make a repayment. How to amend my 2011 taxes Amounts that are repaid are treated as a qualified rollover and are not included in income. How to amend my 2011 taxes Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. How to amend my 2011 taxes See Form 8930 for more information on how to report repayments. How to amend my 2011 taxes Exceptions. How to amend my 2011 taxes   You cannot repay the following types of distributions. How to amend my 2011 taxes Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). How to amend my 2011 taxes Required minimum distributions. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. How to amend my 2011 taxes To be a qualified distribution, the distribution must meet all of the following requirements. How to amend my 2011 taxes 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. How to amend my 2011 taxes The distribution was received after the date that was 6 months before the day after the applicable disaster date. How to amend my 2011 taxes 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. How to amend my 2011 taxes Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. How to amend my 2011 taxes Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. How to amend my 2011 taxes 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. How to amend my 2011 taxes You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. How to amend my 2011 taxes Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. How to amend my 2011 taxes The following benefits are available to qualified individuals. How to amend my 2011 taxes Increases to the limits for distributions treated as loans from employer plans. How to amend my 2011 taxes A 1-year suspension for payments due on plan loans. How to amend my 2011 taxes Qualified individual. How to amend my 2011 taxes   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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Limits on plan loans. How to amend my 2011 taxes   The $50,000 limit for distributions treated as plan loans is increased to $100,000. How to amend my 2011 taxes In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. How to amend my 2011 taxes 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. How to amend my 2011 taxes One-year suspension of loan payments. How to amend my 2011 taxes   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. How to amend my 2011 taxes 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. How to amend my 2011 taxes Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. How to amend my 2011 taxes 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. How to amend my 2011 taxes Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. How to amend my 2011 taxes 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. How to amend my 2011 taxes Earned income. How to amend my 2011 taxes    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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Joint returns. How to amend my 2011 taxes   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. How to amend my 2011 taxes If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. How to amend my 2011 taxes Making the election. How to amend my 2011 taxes   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. How to amend my 2011 taxes However, you can make the election for the additional child tax credit even if you do not take the EIC. How to amend my 2011 taxes   Electing to use your 2007 earned income can increase or decrease your EIC. How to amend my 2011 taxes Take the following steps to decide whether to make the election. How to amend my 2011 taxes Figure your 2008 EIC using your 2007 earned income. How to amend my 2011 taxes Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. How to amend my 2011 taxes Add the results of (1) and (2). How to amend my 2011 taxes Figure your 2008 EIC using your 2008 earned income. How to amend my 2011 taxes Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. How to amend my 2011 taxes Add the results of (4) and (5). How to amend my 2011 taxes Compare the results of (3) and (6). How to amend my 2011 taxes If (3) is larger than (6), it is to your benefit to make the election. How to amend my 2011 taxes If (3) is equal to or smaller than (6), making the election will not help you. How to amend my 2011 taxes   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. How to amend my 2011 taxes   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. How to amend my 2011 taxes Getting your 2007 tax return information. How to amend my 2011 taxes   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. How to amend my 2011 taxes You can also get this information by visiting the IRS website at www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov. How to amend my 2011 taxes   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. How to amend my 2011 taxes See Request for Copy or Transcript of Tax Return on page 11. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes The additional exemption amount is claimed on Form 8914. How to amend my 2011 taxes You can claim an additional exemption amount only one time for a specific individual. How to amend my 2011 taxes If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. How to amend my 2011 taxes The maximum additional exemption amount you can claim for all displaced individuals is $2,000. How to amend my 2011 taxes Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. How to amend my 2011 taxes The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. How to amend my 2011 taxes If married filing separately, the $2,000 can be divided in $500 increments between the spouses. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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). How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. How to amend my 2011 taxes You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. How to amend my 2011 taxes Food, clothing, or personal items consumed or used by the displaced individual. How to amend my 2011 taxes Reimbursement for the cost of any long distance telephone calls made by the displaced individual. How to amend my 2011 taxes Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes For more information, see Form 8914. How to amend my 2011 taxes Education Credits This benefit applies only to the counties in Table 1. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. How to amend my 2011 taxes The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. How to amend my 2011 taxes This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. How to amend my 2011 taxes 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. How to amend my 2011 taxes Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. How to amend my 2011 taxes For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. How to amend my 2011 taxes You will need to contact the eligible educational institution for qualified room and board costs. How to amend my 2011 taxes For more information, see Form 8863. How to amend my 2011 taxes See Form 8917 for the tuition and fees deduction. How to amend my 2011 taxes Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. How to amend my 2011 taxes You may also have to reduce certain tax attributes by the amount excluded. How to amend my 2011 taxes For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). How to amend my 2011 taxes Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. How to amend my 2011 taxes 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. How to amend my 2011 taxes However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. How to amend my 2011 taxes The IRS has exercised this authority as follows. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. How to amend my 2011 taxes An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. How to amend my 2011 taxes The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). How to amend my 2011 taxes Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). How to amend my 2011 taxes Use Form 5884-A to claim the credit. How to amend my 2011 taxes Employers affected by the severe storms, tornadoes, or flooding. How to amend my 2011 taxes   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. How to amend my 2011 taxes Eligible employer. How to amend my 2011 taxes   For this purpose, an eligible employer is any employer who meets all of the following. How to amend my 2011 taxes Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. How to amend my 2011 taxes Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. How to amend my 2011 taxes 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. How to amend my 2011 taxes Eligible employee. How to amend my 2011 taxes   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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Qualified wages. How to amend my 2011 taxes   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. How to amend my 2011 taxes In addition, the wages must have been paid or incurred after the applicable disaster date. How to amend my 2011 taxes    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. How to amend my 2011 taxes    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). How to amend my 2011 taxes Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. How to amend my 2011 taxes Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. How to amend my 2011 taxes   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. How to amend my 2011 taxes For a special rule that applies to railroad employees, see section 51(h)(1)(B). How to amend my 2011 taxes   Qualified wages do not include the following. How to amend my 2011 taxes Wages paid to your dependent or a related individual. How to amend my 2011 taxes See section 51(i)(1). How to amend my 2011 taxes 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. How to amend my 2011 taxes Wages for services of replacement workers during a strike or lockout. How to amend my 2011 taxes   For more information, see Form 5884-A. How to amend my 2011 taxes Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. How to amend my 2011 taxes An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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). How to amend my 2011 taxes Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). How to amend my 2011 taxes The employer must use Form 5884-A to claim the credit. How to amend my 2011 taxes 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. How to amend my 2011 taxes The employee cannot be your dependent or a related individual. How to amend my 2011 taxes See section 51(i)(1). How to amend my 2011 taxes For more information, see Form 5884-A. How to amend my 2011 taxes Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. How to amend my 2011 taxes 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. How to amend my 2011 taxes For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. How to amend my 2011 taxes For certified historic structures, the credit percentage is increased from 20% to 26%. How to amend my 2011 taxes For more information, see Form 3468, Investment Credit. How to amend my 2011 taxes Request for Copy or Transcript of Tax Return Request for copy of tax return. How to amend my 2011 taxes   You can use Form 4506 to order a copy of your tax return. How to amend my 2011 taxes Generally, there is a $57 fee for requesting each copy of a tax return. How to amend my 2011 taxes 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. How to amend my 2011 taxes Request for transcript of tax return. How to amend my 2011 taxes   You can use Form 4506-T to order a free transcript of your tax return. How to amend my 2011 taxes A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. How to amend my 2011 taxes You can also call 1-800-829-1040 to order a transcript. How to amend my 2011 taxes How To Get Tax Help Special IRS assistance. How to amend my 2011 taxes   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. How to amend my 2011 taxes 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. How to amend my 2011 taxes Call 1-866-562-5227 Monday through FridayIn English–7 a. How to amend my 2011 taxes m. How to amend my 2011 taxes to 10 p. How to amend my 2011 taxes m. How to amend my 2011 taxes local timeIn Spanish–8 a. How to amend my 2011 taxes m. How to amend my 2011 taxes to 9:30 p. How to amend my 2011 taxes m. How to amend my 2011 taxes local time   The IRS website at www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov has notices and other tax relief information. How to amend my 2011 taxes Check it periodically for any new guidance. How to amend my 2011 taxes 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 to amend my 2011 taxes By selecting the method that is best for you, you will have quick and easy access to tax help. How to amend my 2011 taxes Contacting your Taxpayer Advocate. How to amend my 2011 taxes   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. How to amend my 2011 taxes Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. How to amend my 2011 taxes Our service is free, confidential, and tailored to meet your needs. How to amend my 2011 taxes 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. How to amend my 2011 taxes TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. How to amend my 2011 taxes This includes businesses as well as individuals. How to amend my 2011 taxes TAS employees know the IRS and how to navigate it. How to amend my 2011 taxes 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. How to amend my 2011 taxes TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. How to amend my 2011 taxes You can call your local advocate, whose number is in your phone book, in Pub. How to amend my 2011 taxes 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov/advocate. How to amend my 2011 taxes You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. How to amend my 2011 taxes You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. How to amend my 2011 taxes taxtoolkit. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov. How to amend my 2011 taxes Low Income Taxpayer Clinics (LITCs). How to amend my 2011 taxes   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. How to amend my 2011 taxes LITCs are independent from the IRS. How to amend my 2011 taxes 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. How to amend my 2011 taxes If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. How to amend my 2011 taxes For more information, see Publication 4134, Low Income Taxpayer Clinic List. How to amend my 2011 taxes This publication is available at www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. How to amend my 2011 taxes Free tax services. How to amend my 2011 taxes   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How to amend my 2011 taxes It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. How to amend my 2011 taxes It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. How to amend my 2011 taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to amend my 2011 taxes Free help with your return. How to amend my 2011 taxes   Free help in preparing your return is available nationwide from IRS-trained volunteers. How to amend my 2011 taxes 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. How to amend my 2011 taxes Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to amend my 2011 taxes To find the nearest VITA or TCE site, call 1-800-829-1040. How to amend my 2011 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to amend my 2011 taxes To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. How to amend my 2011 taxes aarp. How to amend my 2011 taxes org/money/taxaide. How to amend my 2011 taxes   For more information on these programs, go to www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov and enter keyword “VITA” in the upper right-hand corner. How to amend my 2011 taxes Internet. How to amend my 2011 taxes You can access the IRS website at www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov 24 hours a day, 7 days a week to: E-file your return. How to amend my 2011 taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to amend my 2011 taxes Check the status of your 2009 refund. How to amend my 2011 taxes Go to www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov and click on Where's My Refund. How to amend my 2011 taxes 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 to amend my 2011 taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to amend my 2011 taxes 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. How to amend my 2011 taxes Download forms, instructions, and publications. How to amend my 2011 taxes Order IRS products online. How to amend my 2011 taxes Research your tax questions online. How to amend my 2011 taxes Search publications online by topic or keyword. How to amend my 2011 taxes Use the online Internal Revenue Code, Regulations, or other official guidance. How to amend my 2011 taxes View Internal Revenue Bulletins (IRBs) published in the last few years. How to amend my 2011 taxes Figure your withholding allowances using the withholding calculator online at www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov/individuals. How to amend my 2011 taxes Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. How to amend my 2011 taxes Sign up to receive local and national tax news by email. How to amend my 2011 taxes Get information on starting and operating a small business. How to amend my 2011 taxes Phone. How to amend my 2011 taxes Many services are available by phone. How to amend my 2011 taxes Ordering forms, instructions, and publications. How to amend my 2011 taxes Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to amend my 2011 taxes You should receive your order within 10 days. How to amend my 2011 taxes Asking tax questions. How to amend my 2011 taxes Call the IRS with your tax questions at 1-800-829-1040. How to amend my 2011 taxes Solving problems. How to amend my 2011 taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to amend my 2011 taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to amend my 2011 taxes Call your local Taxpayer Assistance Center for an appointment. How to amend my 2011 taxes To find the number, go to www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to amend my 2011 taxes TTY/TDD equipment. How to amend my 2011 taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to amend my 2011 taxes TeleTax topics. How to amend my 2011 taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to amend my 2011 taxes Refund information. How to amend my 2011 taxes 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). How to amend my 2011 taxes 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 to amend my 2011 taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to amend my 2011 taxes 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. How to amend my 2011 taxes Refunds are sent out weekly on Fridays. How to amend my 2011 taxes 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 to amend my 2011 taxes Other refund information. How to amend my 2011 taxes To check the status of a prior year refund or amended return refund, call 1-800-829-1954. How to amend my 2011 taxes Evaluating the quality of our telephone services. How to amend my 2011 taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to amend my 2011 taxes One method is for a second IRS representative to listen in on or record random telephone calls. How to amend my 2011 taxes Another is to ask some callers to complete a short survey at the end of the call. How to amend my 2011 taxes Walk-in. How to amend my 2011 taxes Many products and services are available on a walk-in basis. How to amend my 2011 taxes Products. How to amend my 2011 taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to amend my 2011 taxes 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 to amend my 2011 taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to amend my 2011 taxes Services. How to amend my 2011 taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to amend my 2011 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to amend my 2011 taxes 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 to amend my 2011 taxes No appointment is necessary—just walk in. How to amend my 2011 taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to amend my 2011 taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to amend my 2011 taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How to amend my 2011 taxes All other issues will be handled without an appointment. How to amend my 2011 taxes To find the number of your local office, go to www. How to amend my 2011 taxes irs. How to amend my 2011 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to amend my 2011 taxes Mail. How to amend my 2011 taxes You can send your order for forms, instructions, and publications to the address below. How to amend my 2011 taxes You should receive a response within 10 days after your request is received. How to amend my 2011 taxes Internal Revenue Service1201 N. How to amend my 2011 taxes Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. How to amend my 2011 taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to amend my 2011 taxes Prior-year forms, instructions, and publications. How to amend my 2011 taxes Tax Map: an electronic research tool and finding aid. How to amend my 2011 taxes Tax law frequently asked questions. How to amend my 2011 taxes Tax Topics from the IRS telephone response system. How to amend my 2011 taxes Internal Revenue Code—Title 26 of the U. How to amend my 2011 taxes S. How to amend my 2011 taxes Code. How to amend my 2011 taxes Fill-in, print, and save features for most tax forms. How to amend my 2011 taxes Internal Revenue Bulletins. How to amend my 2011 taxes Toll-free and email technical support. How to amend my 2011 taxes Two releases during the year. How to amend my 2011 taxes – The first release will ship the beginning of January 2010. How to amend my 2011 taxes – The final release will ship the beginning of March 2010. How to amend my 2011 taxes Purchase the DVD from National Technical Information Service (NTIS) at www. How to amend my 2011 taxes irs. How to amend my 2011 taxes 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). 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