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Irs Form 1040x

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Irs Form 1040x

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

AK-2013-10, June 28, 2013

ANCHORAGE — Victims of flooding that began on May 17, 2013 in parts of Alaska may qualify for tax relief from the Internal Revenue Service.

The President has declared the Alaskan Gateway Regional Education Attendance Area (REAA), Lower Yukon REAA, Yukon Flats REAA and Yukon Koyukuk REAA a federal disaster area. Individuals who reside or have a business in these areas may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after May 17, and on or before July 16, have been postponed to July 16, 2013. This includes the June 17 deadline for second quarter estimated tax payments.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after May 17, and on or before June 3, as long as the deposits are made by June 3, 2013.

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

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

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until July 16 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after May 17 and on or before July 16.

The IRS also gives affected taxpayers until July 16 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after May 17 and on or before July 16.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after May 17 and on or before June 3 provided the taxpayer makes these deposits by June 3.

Casualty Losses

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

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

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Alaska/Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

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

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 28-Jun-2013

The Irs Form 1040x

Irs form 1040x Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. Irs form 1040x Puede restar la deducción estándar o las deducciones detalladas. Irs form 1040x Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). Irs form 1040x Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. Irs form 1040x Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. Irs form 1040x Table of Contents 20. Irs form 1040x   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Irs form 1040x Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Irs form 1040x Personas casadas que presentan la declaración por separado. Irs form 1040x 21. Irs form 1040x   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Irs form 1040x ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. Irs form 1040x   ImpuestosIntroductionGobierno tribal de indios estadounidenses. Irs form 1040x Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Irs form 1040x Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Irs form 1040x Ejemplos. Irs form 1040x Formulario 1099-S. Irs form 1040x Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. Irs form 1040x   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. Irs form 1040x Fondos procedentes de una hipoteca utilizados para negocios o inversiones. Irs form 1040x 24. Irs form 1040x   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Irs form 1040x Artículos domésticos. Irs form 1040x Deducción de más de $500. Irs form 1040x Formulario 1098-C. Irs form 1040x Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Irs form 1040x Excepción 1: vehículo usado o mejorado por la organización. Irs form 1040x Excepción 2: vehículo donado o vendido a una persona necesitada. Irs form 1040x Deducción de $500 o menos. Irs form 1040x Derecho al uso de los bienes. Irs form 1040x Bienes muebles tangibles. Irs form 1040x Intereses futuros. Irs form 1040x Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Irs form 1040x Mensaje de texto. Irs form 1040x Tarjeta de crédito. Irs form 1040x Pago telefónico. Irs form 1040x Título de acciones. Irs form 1040x Pagaré. Irs form 1040x Opción. Irs form 1040x Fondos de un préstamo. Irs form 1040x Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. Irs form 1040x   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. Irs form 1040x Deterioro progresivo. Irs form 1040x Daños ocasionados por paneles de yeso (drywall) corrosivos. Irs form 1040x Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. Irs form 1040x   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. Irs form 1040x Cargos de estacionamiento. Irs form 1040x Publicidad en el automóvil. Irs form 1040x Uso compartido de automóviles. Irs form 1040x Transporte de herramientas o instrumentos. Irs form 1040x Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Irs form 1040x Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Irs form 1040x Empleados estatutarios. Irs form 1040x Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. Irs form 1040x   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Irs form 1040x Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. Irs form 1040x   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. Irs form 1040x   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications