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Myfreetaxes com tucson Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. Myfreetaxes com tucson Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane 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 Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. Myfreetaxes com tucson Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. Myfreetaxes com tucson The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. Myfreetaxes com tucson Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. Myfreetaxes com tucson The Katrina covered disaster area covers the following areas in four states. Myfreetaxes com tucson Alabama. Myfreetaxes com tucson   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. Myfreetaxes com tucson Florida. Myfreetaxes com tucson   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. Myfreetaxes com tucson Louisiana. Myfreetaxes com tucson   All parishes. Myfreetaxes com tucson Mississippi. Myfreetaxes com tucson   All counties. Myfreetaxes com tucson Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. Myfreetaxes com tucson The GO Zone covers the following areas in three states. Myfreetaxes com tucson Alabama. Myfreetaxes com tucson   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. Myfreetaxes com tucson Louisiana. Myfreetaxes com tucson   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Myfreetaxes com tucson Bernard, St. Myfreetaxes com tucson Charles, St. Myfreetaxes com tucson Helena, St. Myfreetaxes com tucson James, St. Myfreetaxes com tucson John the Baptist, St. Myfreetaxes com tucson Martin, St. Myfreetaxes com tucson Mary, St. Myfreetaxes com tucson Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. Myfreetaxes com tucson Mississippi. Myfreetaxes com tucson   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. Myfreetaxes com tucson Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. Myfreetaxes com tucson This area covers the entire states of Louisiana and Texas. Myfreetaxes com tucson Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Myfreetaxes com tucson The Rita GO Zone covers the following areas in two states. Myfreetaxes com tucson Louisiana. Myfreetaxes com tucson   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. Myfreetaxes com tucson Landry, St. Myfreetaxes com tucson Martin, St. Myfreetaxes com tucson Mary, St. Myfreetaxes com tucson Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. Myfreetaxes com tucson Texas. Myfreetaxes com tucson   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. Myfreetaxes com tucson Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. Myfreetaxes com tucson The Hurricane Wilma disaster area covers the entire state of Florida. Myfreetaxes com tucson Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. Myfreetaxes com tucson The Wilma covered disaster area covers the following counties. Myfreetaxes com tucson Florida. Myfreetaxes com tucson   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Myfreetaxes com tucson Lucie, and Sarasota. Myfreetaxes com tucson Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Myfreetaxes com tucson The Wilma GO Zone covers the following counties. Myfreetaxes com tucson Florida. Myfreetaxes com tucson   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. Myfreetaxes com tucson Lucie. Myfreetaxes com tucson Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. Myfreetaxes com tucson The extension applies to deadlines (either an original or extended due date) that occur during the following periods. Myfreetaxes com tucson After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. Myfreetaxes com tucson After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. Myfreetaxes com tucson After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. Myfreetaxes com tucson Affected taxpayer. Myfreetaxes com tucson   The following taxpayers are eligible for the extension. Myfreetaxes com tucson Any individual whose main home is located in a covered disaster area. Myfreetaxes com tucson Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Myfreetaxes com tucson Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. Myfreetaxes com tucson The main home or principal place of business does not have to be located in the covered area. Myfreetaxes com tucson Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. Myfreetaxes com tucson Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. Myfreetaxes com tucson Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. Myfreetaxes com tucson However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. Myfreetaxes com tucson The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. Myfreetaxes com tucson   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. Myfreetaxes com tucson Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. Myfreetaxes com tucson Acts extended. Myfreetaxes com tucson   Deadlines for performing the following acts are extended. Myfreetaxes com tucson Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. Myfreetaxes com tucson Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. Myfreetaxes com tucson This includes making estimated tax payments. Myfreetaxes com tucson Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. Myfreetaxes com tucson Filing certain petitions with the Tax Court. Myfreetaxes com tucson Filing a claim for credit or refund of any tax. Myfreetaxes com tucson Bringing suit upon a claim for credit or refund. Myfreetaxes com tucson Certain other acts described in Revenue Procedure 2005-27. Myfreetaxes com tucson You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov/pub/irs-irbs/irb05-20. Myfreetaxes com tucson pdf. Myfreetaxes com tucson Forgiveness of interest and penalties. Myfreetaxes com tucson   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. Myfreetaxes com tucson Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. Myfreetaxes com tucson   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. Myfreetaxes com tucson A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. Myfreetaxes com tucson   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Myfreetaxes com tucson You can carry over any contributions you are not able to deduct for 2005 because of this limit. Myfreetaxes com tucson In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. Myfreetaxes com tucson Exception. Myfreetaxes com tucson   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. Myfreetaxes com tucson Corporations. Myfreetaxes com tucson   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. Myfreetaxes com tucson 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. Myfreetaxes com tucson Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. Myfreetaxes com tucson Partners and shareholders. Myfreetaxes com tucson   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. Myfreetaxes com tucson More information. Myfreetaxes com tucson   For more information, see Publication 526 or Publication 542, Corporations. Myfreetaxes com tucson Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Myfreetaxes com tucson Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. Myfreetaxes com tucson 29 cents per mile for the period August 25 through August 31, 2005. Myfreetaxes com tucson 34 cents per mile for the period September 1 through December 31, 2005. Myfreetaxes com tucson 32 cents per mile for the period January 1 through December 31, 2006. Myfreetaxes com tucson Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. Myfreetaxes com tucson You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. Myfreetaxes com tucson You must keep records of miles driven, time, place (or use), and purpose of the mileage. Myfreetaxes com tucson The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Myfreetaxes com tucson 40. Myfreetaxes com tucson 5 cents per mile for the period August 25 through August 31, 2005. Myfreetaxes com tucson 48. Myfreetaxes com tucson 5 cents per mile for the period September 1 through December 31, 2005. Myfreetaxes com tucson 44. Myfreetaxes com tucson 5 cents per mile for the period January 1 through December 31, 2006. Myfreetaxes com tucson Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. Myfreetaxes com tucson “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. Myfreetaxes com tucson The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. Myfreetaxes com tucson The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. Myfreetaxes com tucson For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). Myfreetaxes com tucson For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). Myfreetaxes com tucson Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Myfreetaxes com tucson . Myfreetaxes com tucson The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. Myfreetaxes com tucson The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. Myfreetaxes com tucson Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. Myfreetaxes com tucson For more information, see Publication 547. Myfreetaxes com tucson Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. Myfreetaxes com tucson   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. Myfreetaxes com tucson Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. Myfreetaxes com tucson Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. Myfreetaxes com tucson Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. Myfreetaxes com tucson Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. Myfreetaxes com tucson Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. Myfreetaxes com tucson   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. Myfreetaxes com tucson However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. Myfreetaxes com tucson Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. Myfreetaxes com tucson If you make this election, use the following additional instructions to complete your forms. Myfreetaxes com tucson   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. Myfreetaxes com tucson They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. Myfreetaxes com tucson   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. Myfreetaxes com tucson The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. Myfreetaxes com tucson The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. Myfreetaxes com tucson If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. Myfreetaxes com tucson If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. Myfreetaxes com tucson , Time limit for making election. Myfreetaxes com tucson   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. Myfreetaxes com tucson The due date (without extensions) for filing your 2005 income tax return. Myfreetaxes com tucson The due date (with extensions) for filing your 2004 income tax return. Myfreetaxes com tucson Example. Myfreetaxes com tucson If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. Myfreetaxes com tucson Replacement Period for Nonrecognition of Gain 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. Myfreetaxes com tucson 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 Presidentially declared disaster area). Myfreetaxes com tucson However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. Myfreetaxes com tucson For more information, see the Instructions for Form 4684. Myfreetaxes com tucson Net Operating Losses Qualified GO Zone loss. Myfreetaxes com tucson   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Myfreetaxes com tucson However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. Myfreetaxes com tucson In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Myfreetaxes com tucson   A qualified GO Zone 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 GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. Myfreetaxes com tucson Qualified GO Zone casualty loss. Myfreetaxes com tucson   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. Myfreetaxes com tucson For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. Myfreetaxes com tucson Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. Myfreetaxes com tucson 5-year NOL carryback of certain timber losses. Myfreetaxes com tucson   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. Myfreetaxes com tucson You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. Myfreetaxes com tucson August 27, 2005, if any portion of the property is located in the GO Zone. Myfreetaxes com tucson September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Myfreetaxes com tucson October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). Myfreetaxes com tucson   These rules will not apply after 2006. Myfreetaxes com tucson   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. Myfreetaxes com tucson More information. Myfreetaxes com tucson   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Myfreetaxes com tucson 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 Hurricane Katrina, Rita, or Wilma. Myfreetaxes com tucson Definitions Qualified hurricane distribution. Myfreetaxes com tucson   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. Myfreetaxes com tucson The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. Myfreetaxes com tucson Your main home was located in a hurricane disaster area listed below on the date shown for that area. Myfreetaxes com tucson August 28, 2005, for the Hurricane Katrina disaster area. Myfreetaxes com tucson September 23, 2005, for the Hurricane Rita disaster area. Myfreetaxes com tucson October 23, 2005, for the Hurricane Wilma disaster area. Myfreetaxes com tucson You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. Myfreetaxes com tucson 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. Myfreetaxes com tucson   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 hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. Myfreetaxes com tucson Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. Myfreetaxes com tucson   The total of your qualified hurricane distributions from all plans is limited to $100,000. Myfreetaxes com tucson 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 may allocate the $100,000 limit among the plans any way you choose. Myfreetaxes com tucson   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. Myfreetaxes com tucson Eligible retirement plan. Myfreetaxes com tucson   An eligible retirement plan can be any of the following. Myfreetaxes com tucson A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Myfreetaxes com tucson A qualified annuity plan. Myfreetaxes com tucson A tax-sheltered annuity contract. Myfreetaxes com tucson A governmental section 457 deferred compensation plan. Myfreetaxes com tucson A traditional, SEP, SIMPLE, or Roth IRA. Myfreetaxes com tucson Main home. Myfreetaxes com tucson   Generally, your main home is the home where you live most of the time. Myfreetaxes com tucson A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Myfreetaxes com tucson Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. Myfreetaxes com tucson However, if you elect, you can include the entire distribution in your income in the year it was received. Myfreetaxes com tucson Qualified hurricane 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). Myfreetaxes com tucson However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. Myfreetaxes com tucson For more information, see Form 8915. Myfreetaxes com tucson Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Myfreetaxes com tucson Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. Myfreetaxes com tucson However, see Exceptions below for qualified hurricane distributions you cannot repay. Myfreetaxes com tucson You have three years from the day after the date you received the distribution to make a repayment. Myfreetaxes com tucson Amounts that are repaid are treated as a qualified rollover and are not included in income. Myfreetaxes com tucson Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Myfreetaxes com tucson See Form 8915 for more information on how to report repayments. Myfreetaxes com tucson Exceptions. Myfreetaxes com tucson   You cannot repay the following types of distributions. Myfreetaxes com tucson Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). Myfreetaxes com tucson Required minimum distributions. Myfreetaxes com tucson 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. Myfreetaxes com tucson Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). Myfreetaxes com tucson For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Myfreetaxes com tucson To be a qualified distribution, the distribution must meet all of the following requirements. Myfreetaxes com tucson 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. Myfreetaxes com tucson The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. Myfreetaxes com tucson The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. Myfreetaxes com tucson Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. Myfreetaxes com tucson Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Myfreetaxes com tucson A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Myfreetaxes com tucson You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. Myfreetaxes com tucson Loans From Qualified Plans The following benefits are available to qualified individuals. Myfreetaxes com tucson Increases to the limits for distributions treated as loans from employer plans. Myfreetaxes com tucson A 1-year suspension for payments due on plan loans. Myfreetaxes com tucson Qualified individual. Myfreetaxes com tucson   You are a qualified individual if any of the following apply. Myfreetaxes com tucson Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. Myfreetaxes com tucson Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. Myfreetaxes com tucson Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. Myfreetaxes com tucson 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. Myfreetaxes com tucson Limits on plan loans. Myfreetaxes com tucson   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Myfreetaxes com tucson In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Myfreetaxes com tucson The higher limits apply only to loans received during the following period. Myfreetaxes com tucson If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. Myfreetaxes com tucson If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. Myfreetaxes com tucson If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. Myfreetaxes com tucson One-year suspension of loan payments. Myfreetaxes com tucson   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. Myfreetaxes com tucson To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. Myfreetaxes com tucson September 23, 2005, if your main home was located in the Hurricane Rita disaster area. Myfreetaxes com tucson October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. Myfreetaxes com tucson If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. Myfreetaxes com tucson Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. Myfreetaxes com tucson Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. Myfreetaxes com tucson Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. Myfreetaxes com tucson Your main home on September 23, 2005, was in the Rita GO Zone. Myfreetaxes com tucson Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. Myfreetaxes com tucson Your main home on October 23, 2005, was in the Wilma GO Zone. Myfreetaxes com tucson Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. Myfreetaxes com tucson Earned income. Myfreetaxes com tucson    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. Myfreetaxes com tucson 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. Myfreetaxes com tucson Joint returns. Myfreetaxes com tucson   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Myfreetaxes com tucson If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. Myfreetaxes com tucson Making the election. Myfreetaxes com tucson   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. Myfreetaxes com tucson However, you can make the election for the additional child tax credit even if you do not take the EIC. Myfreetaxes com tucson   Electing to use your 2004 earned income may increase or decrease your EIC. Myfreetaxes com tucson Take the following steps to decide whether to make the election. Myfreetaxes com tucson Figure your 2005 EIC using your 2004 earned income. Myfreetaxes com tucson Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. Myfreetaxes com tucson Add the results of (1) and (2). Myfreetaxes com tucson Figure your 2005 EIC using your 2005 earned income. Myfreetaxes com tucson Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. Myfreetaxes com tucson Add the results of (4) and (5). Myfreetaxes com tucson Compare the results of (3) and (6). Myfreetaxes com tucson If (3) is larger than (6), it is to your benefit to make the election. Myfreetaxes com tucson If (3) is equal to or smaller than (6), making the election will not help you. Myfreetaxes com tucson   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Myfreetaxes com tucson   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 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. Myfreetaxes com tucson   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. Myfreetaxes com tucson When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). Myfreetaxes com tucson Getting your 2004 tax return information. Myfreetaxes com tucson   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. Myfreetaxes com tucson You can also get this information by visiting the IRS website at www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov. Myfreetaxes com tucson   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Myfreetaxes com tucson See Request for Copy or Transcript of Tax Return on page 16. Myfreetaxes com tucson Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. Myfreetaxes com tucson The additional exemption amount is claimed on new Form 8914. Myfreetaxes com tucson The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. Myfreetaxes com tucson The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). Myfreetaxes com tucson The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. Myfreetaxes com tucson 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. Myfreetaxes com tucson If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. Myfreetaxes com tucson 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). Myfreetaxes com tucson To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. Myfreetaxes com tucson If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, 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. Myfreetaxes com tucson You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Myfreetaxes com tucson You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Myfreetaxes com tucson Food, clothing, or personal items consumed or used by the displaced individual. Myfreetaxes com tucson Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Myfreetaxes com tucson Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Myfreetaxes com tucson 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. Myfreetaxes com tucson 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. Myfreetaxes com tucson For more information, see Form 8914. Myfreetaxes com tucson Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. Myfreetaxes com tucson The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. Myfreetaxes com tucson The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. Myfreetaxes com tucson The definition of qualified education expenses for a GOZ student also has been expanded. Myfreetaxes com tucson In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a GOZ student include the following. Myfreetaxes com tucson Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Myfreetaxes com tucson For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Myfreetaxes com tucson 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. Myfreetaxes com tucson 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. Myfreetaxes com tucson The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Myfreetaxes com tucson You will need to contact the eligible educational institution for qualified room and board costs. Myfreetaxes com tucson For more information, see Form 8863. Myfreetaxes com tucson Recapture of Federal Mortgage Subsidy 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. Myfreetaxes com tucson 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. Myfreetaxes com tucson This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. Myfreetaxes com tucson Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. Myfreetaxes com tucson If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. Myfreetaxes com tucson 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. Myfreetaxes com tucson This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. Myfreetaxes com tucson You may also have to reduce certain tax attributes by the amount excluded. Myfreetaxes com tucson For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Myfreetaxes com tucson Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. Myfreetaxes com tucson However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Myfreetaxes com tucson The IRS has exercised this authority as follows. Myfreetaxes com tucson 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 Hurricane Katrina, Rita, or Wilma. Myfreetaxes com tucson 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 Hurricane Katrina, Rita, or Wilma. Myfreetaxes com tucson You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. Myfreetaxes com tucson You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. Myfreetaxes com tucson You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. Myfreetaxes com tucson Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. Myfreetaxes com tucson The allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Myfreetaxes com tucson The special allowance applies only for the first year the property is placed in service. Myfreetaxes com tucson The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Myfreetaxes com tucson There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Myfreetaxes com tucson You can elect not to deduct the special GO Zone depreciation allowance for qualified property. Myfreetaxes com tucson If you make this election for any property, it applies to all property in the same class placed in service during the year. Myfreetaxes com tucson Qualified GO Zone property. Myfreetaxes com tucson   Property that qualifies for the special GO Zone depreciation allowance includes the following. Myfreetaxes com tucson Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Myfreetaxes com tucson Water utility property. Myfreetaxes com tucson Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Myfreetaxes com tucson (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Myfreetaxes com tucson ) Qualified leasehold improvement property. Myfreetaxes com tucson Nonresidential real property and residential rental property. Myfreetaxes com tucson   For more information on this property, see Publication 946. Myfreetaxes com tucson Other tests to be met. Myfreetaxes com tucson   To be qualified GO Zone property, the property must also meet all of the following tests. Myfreetaxes com tucson You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. Myfreetaxes com tucson The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). Myfreetaxes com tucson Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. Myfreetaxes com tucson The original use of the property in the GO Zone must begin with you after August 27, 2005. Myfreetaxes com tucson Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. Myfreetaxes com tucson Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. Myfreetaxes com tucson Excepted property. Myfreetaxes com tucson   Qualified GO Zone property does not include any of the following. Myfreetaxes com tucson Property required to be depreciated using the Alternative Depreciation System (ADS). Myfreetaxes com tucson Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Myfreetaxes com tucson Property for which you are claiming a commercial revitalization deduction. Myfreetaxes com tucson Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. Myfreetaxes com tucson Any gambling or animal racing property (as defined below). Myfreetaxes com tucson Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. Myfreetaxes com tucson   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Myfreetaxes com tucson Recapture of special allowance. Myfreetaxes com tucson   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Myfreetaxes com tucson Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. Myfreetaxes com tucson Increased dollar limit. Myfreetaxes com tucson   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Myfreetaxes com tucson   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. Myfreetaxes com tucson Qualified section 179 GO Zone property. Myfreetaxes com tucson   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). Myfreetaxes com tucson Section 179 property does not include nonresidential real property or residential rental property. Myfreetaxes com tucson For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Myfreetaxes com tucson Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. Myfreetaxes com tucson Hurricane Katrina employee. Myfreetaxes com tucson   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. Myfreetaxes com tucson Qualified wages. Myfreetaxes com tucson   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. Myfreetaxes com tucson However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. Myfreetaxes com tucson   For more information, see Form 5884. Myfreetaxes com tucson Certification requirements. Myfreetaxes com tucson   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. Myfreetaxes com tucson An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. Myfreetaxes com tucson The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. Myfreetaxes com tucson Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. Myfreetaxes com tucson Instead, the employer should keep these Forms 8850 with the employer's other records. Myfreetaxes com tucson For more information, see Form 8850 and its instructions. Myfreetaxes com tucson Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. Myfreetaxes com tucson The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Myfreetaxes com tucson Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Myfreetaxes com tucson Use Form 5884-A to claim the credit. Myfreetaxes com tucson See the following rules and definitions for each hurricane. Myfreetaxes com tucson Employers affected by Hurricane Katrina. Myfreetaxes com tucson   The following definitions apply to employers affected by Hurricane Katrina. Myfreetaxes com tucson Eligible employer. Myfreetaxes com tucson   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. Myfreetaxes com tucson Eligible employee. Myfreetaxes com tucson   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. Myfreetaxes com tucson An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. Myfreetaxes com tucson Employers affected by Hurricane Rita. Myfreetaxes com tucson   The following definitions apply to employers affected by Hurricane Rita. Myfreetaxes com tucson Eligible employer. Myfreetaxes com tucson   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. Myfreetaxes com tucson Eligible employee. Myfreetaxes com tucson   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. Myfreetaxes com tucson An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. Myfreetaxes com tucson Employers affected by Hurricane Wilma. Myfreetaxes com tucson   The following definitions apply to employers affected by Hurricane Wilma. Myfreetaxes com tucson Eligible employer. Myfreetaxes com tucson   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. Myfreetaxes com tucson Eligible employee. Myfreetaxes com tucson   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. Myfreetaxes com tucson An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. Myfreetaxes com tucson Qualified wages. Myfreetaxes com tucson   Qualified wages are wages you paid or incurred before January 1, 2006, (up to $6,000 per employee) 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 hurricane, and ending on the date your trade or business resumed significant operations at that place. Myfreetaxes com tucson In addition, the wages must have been paid or incurred after the following date. Myfreetaxes com tucson August 28, 2005, for Hurricane Katrina. Myfreetaxes com tucson September 23, 2005, for Hurricane Rita. Myfreetaxes com tucson October 23, 2005, for Hurricane Wilma. Myfreetaxes com tucson    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. Myfreetaxes com tucson    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Myfreetaxes com tucson Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Myfreetaxes com tucson Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Myfreetaxes com tucson   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. Myfreetaxes com tucson For a special rule that applies to railroad employees, see section 51(h)(1)(B). Myfreetaxes com tucson   Qualified wages do not include the following. Myfreetaxes com tucson Wages paid to your dependent or a related individual. Myfreetaxes com tucson See section 51(i)(1). Myfreetaxes com tucson 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. Myfreetaxes com tucson Wages for services of replacement workers during a strike or lockout. Myfreetaxes com tucson   For more information, see Form 5884-A. Myfreetaxes com tucson Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. Myfreetaxes com tucson 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 January 1, 2006, through July 1, 2006. Myfreetaxes com tucson 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). Myfreetaxes com tucson Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Myfreetaxes com tucson The employer must use Form 5884-A to claim the credit. Myfreetaxes com tucson A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. Myfreetaxes com tucson The employee cannot be your dependent or a related individual. Myfreetaxes com tucson See section 51(i)(1). Myfreetaxes com tucson For more information, see Form 5884-A. Myfreetaxes com tucson Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. Myfreetaxes com tucson The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). Myfreetaxes com tucson However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. Myfreetaxes com tucson August 27, 2005, if any portion of the property is located in the GO Zone. Myfreetaxes com tucson September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Myfreetaxes com tucson October 22, 2005, if any portion of the property is located in the Wilma GO Zone. Myfreetaxes com tucson The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. Myfreetaxes com tucson The increase in the limit applies only to costs paid or incurred before 2008. Myfreetaxes com tucson However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. Myfreetaxes com tucson For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. Myfreetaxes com tucson Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Myfreetaxes com tucson Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone 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. Myfreetaxes com tucson Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. Myfreetaxes com tucson For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Myfreetaxes com tucson For certified historic structures, the credit percentage is increased from 20% to 26%. Myfreetaxes com tucson For more information, see Form 3468, Investment Credit. Myfreetaxes com tucson Request for Copy or Transcript of Tax Return Request for copy of tax return. Myfreetaxes com tucson   You can use Form 4506 to order a copy of your tax return. Myfreetaxes com tucson Generally, there is a $39. Myfreetaxes com tucson 00 fee for requesting each copy of a tax return. Myfreetaxes com tucson If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Hurricane Katrina”) is written in red across the top of the form when filed. Myfreetaxes com tucson Request for transcript of tax return. Myfreetaxes com tucson   You can use Form 4506-T to order a free transcript of your tax return. Myfreetaxes com tucson A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Myfreetaxes com tucson You can also call 1-800-829-1040 to order a transcript. Myfreetaxes com tucson How To Get Tax Help Special IRS assistance. Myfreetaxes com tucson   The IRS is providing special help for those affected by Hurricane Katrina, Rita, or Wilma, as well as survivors and personal representatives of the victims. Myfreetaxes com tucson 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 Hurricane Katrina, Rita, or Wilma, or who have other tax issues related to the hurricanes. Myfreetaxes com tucson Call 1-866-562-5227 Monday through Friday In English-7 a. Myfreetaxes com tucson m. Myfreetaxes com tucson to 10 p. Myfreetaxes com tucson m. Myfreetaxes com tucson local time In Spanish-8 a. Myfreetaxes com tucson m. Myfreetaxes com tucson to 9:30 p. Myfreetaxes com tucson m. Myfreetaxes com tucson local time   The IRS website at www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov has notices and other tax relief information. Myfreetaxes com tucson Check it periodically for any new guidance. Myfreetaxes com tucson Other help from the IRS. Myfreetaxes com tucson   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Myfreetaxes com tucson By selecting the method that is best for you, you will have quick and easy access to tax help. Myfreetaxes com tucson Contacting your Taxpayer Advocate. Myfreetaxes com tucson   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Myfreetaxes com tucson   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Myfreetaxes com tucson While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Myfreetaxes com tucson   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778. Myfreetaxes com tucson Call, write, or fax the Taxpayer Advocate office in your area. Myfreetaxes com tucson Call 1-800-829-4059 if you are a TTY/TDD user. Myfreetaxes com tucson Visit www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov/advocate. Myfreetaxes com tucson   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). Myfreetaxes com tucson Free tax services. Myfreetaxes com tucson   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Myfreetaxes com tucson It contains a list of free tax publications and an index of tax topics. Myfreetaxes com tucson It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Myfreetaxes com tucson Internet. Myfreetaxes com tucson You can access the IRS website 24 hours a day, 7 days a week, at www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov to: E-file your return. Myfreetaxes com tucson Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Myfreetaxes com tucson Check the status of your refund. Myfreetaxes com tucson Click on Where's My Refund. Myfreetaxes com tucson Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Myfreetaxes com tucson Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Myfreetaxes com tucson Download forms, instructions, and publications. Myfreetaxes com tucson Order IRS products online. Myfreetaxes com tucson Research your tax questions online. Myfreetaxes com tucson Search publications online by topic or keyword. Myfreetaxes com tucson View Internal Revenue Bulletins (IRBs) published in the last few years. Myfreetaxes com tucson Figure your withholdin
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Myfreetaxes com tucson Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. Myfreetaxes com tucson Tax questions. Myfreetaxes com tucson How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Myfreetaxes com tucson How To Use This Workbook You can use this workbook by following these five steps. Myfreetaxes com tucson Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. Myfreetaxes com tucson Know the definitions of adjusted basis and fair market value, discussed below. Myfreetaxes com tucson Fill out Schedules 1 through 6. Myfreetaxes com tucson Read the Instructions for Form 4684. Myfreetaxes com tucson Fill out Form 4684 using the information you entered in Schedules 1 through 6. Myfreetaxes com tucson Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. Myfreetaxes com tucson Take what's in each row of. Myfreetaxes com tucson . Myfreetaxes com tucson . Myfreetaxes com tucson And enter it on Form 4684. Myfreetaxes com tucson . Myfreetaxes com tucson . Myfreetaxes com tucson Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. Myfreetaxes com tucson   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. Myfreetaxes com tucson If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. Myfreetaxes com tucson If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. Myfreetaxes com tucson Fair market value. Myfreetaxes com tucson   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. Myfreetaxes com tucson When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. Myfreetaxes com tucson Deduction limits. Myfreetaxes com tucson   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. Myfreetaxes com tucson See the Instructions for Form 4684, Section B. Myfreetaxes com tucson If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. Myfreetaxes com tucson   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. Myfreetaxes com tucson Employee property is property used in performing services as an employee. Myfreetaxes com tucson Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. Myfreetaxes com tucson You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Myfreetaxes com tucson NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Myfreetaxes com tucson Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Myfreetaxes com tucson You can email us at taxforms@irs. Myfreetaxes com tucson gov. Myfreetaxes com tucson Please put “Publications Comment” on the subject line. Myfreetaxes com tucson You can also send us comments from www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov/formspubs/. Myfreetaxes com tucson Select “Comment on Tax Forms and Publications” under “Information about. Myfreetaxes com tucson ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Myfreetaxes com tucson Ordering forms and publications. Myfreetaxes com tucson   Visit www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Myfreetaxes com tucson Internal Revenue Service 1201 N. Myfreetaxes com tucson Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Myfreetaxes com tucson   If you have a tax question, check the information available on IRS. Myfreetaxes com tucson gov or call 1-800-829-1040. Myfreetaxes com tucson We cannot answer tax questions sent to either of the above addresses. Myfreetaxes com tucson How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Myfreetaxes com tucson By selecting the method that is best for you, you will have quick and easy access to tax help. Myfreetaxes com tucson Free help with your return. Myfreetaxes com tucson   Free help in preparing your return is available nationwide from IRS-certified volunteers. Myfreetaxes com tucson The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Myfreetaxes com tucson Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Myfreetaxes com tucson To find the nearest VITA or TCE site, visit IRS. Myfreetaxes com tucson gov or call 1-800-906-9887 or 1-800-829-1040. Myfreetaxes com tucson   As part of the TCE program, AARP offers the Tax-Aide counseling program. Myfreetaxes com tucson To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Myfreetaxes com tucson aarp. Myfreetaxes com tucson org/money/taxaide. Myfreetaxes com tucson   For more information on these programs, go to IRS. Myfreetaxes com tucson gov and enter keyword “VITA” in the upper right-hand corner. Myfreetaxes com tucson Internet. Myfreetaxes com tucson You can access the IRS website at IRS. Myfreetaxes com tucson gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Myfreetaxes com tucson Go to IRS. Myfreetaxes com tucson gov and click on Where's My Refund. Myfreetaxes com tucson 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. Myfreetaxes com tucson If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Myfreetaxes com tucson Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Myfreetaxes com tucson E-file your return. Myfreetaxes com tucson Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Myfreetaxes com tucson Download forms, including talking tax forms, instructions, and publications. Myfreetaxes com tucson Order IRS products online. Myfreetaxes com tucson Research your tax questions online. Myfreetaxes com tucson Search publications online by topic or keyword. Myfreetaxes com tucson Use the online Internal Revenue Code, regulations, or other official guidance. Myfreetaxes com tucson View Internal Revenue Bulletins (IRBs) published in the last few years. Myfreetaxes com tucson Figure your withholding allowances using the withholding calculator online at www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov/individuals. Myfreetaxes com tucson Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov/individuals. Myfreetaxes com tucson Sign up to receive local and national tax news by email. Myfreetaxes com tucson Get information on starting and operating a small business. Myfreetaxes com tucson Phone. Myfreetaxes com tucson Many services are available by phone. Myfreetaxes com tucson   Ordering forms, instructions, and publications. Myfreetaxes com tucson Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Myfreetaxes com tucson You should receive your order within 10 days. Myfreetaxes com tucson Asking tax questions. Myfreetaxes com tucson Call the IRS with your tax questions at 1-800-829-1040. Myfreetaxes com tucson Solving problems. Myfreetaxes com tucson You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Myfreetaxes com tucson An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Myfreetaxes com tucson Call your local Taxpayer Assistance Center for an appointment. Myfreetaxes com tucson To find the number, go to www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Myfreetaxes com tucson TTY/TDD equipment. Myfreetaxes com tucson If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Myfreetaxes com tucson TeleTax topics. Myfreetaxes com tucson Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Myfreetaxes com tucson Refund information. Myfreetaxes com tucson You can check the status of your refund on the new IRS phone app. Myfreetaxes com tucson Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Myfreetaxes com tucson IRS2Go is a new way to provide you with information and tools. Myfreetaxes com tucson To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Myfreetaxes com tucson 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. Myfreetaxes com tucson If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Myfreetaxes com tucson Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Myfreetaxes com tucson 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. Myfreetaxes com tucson Other refund information. Myfreetaxes com tucson To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Myfreetaxes com tucson Evaluating the quality of our telephone services. Myfreetaxes com tucson To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Myfreetaxes com tucson One method is for a second IRS representative to listen in on or record random telephone calls. Myfreetaxes com tucson Another is to ask some callers to complete a short survey at the end of the call. Myfreetaxes com tucson Walk-in. Myfreetaxes com tucson Many products and services are available on a walk-in basis. Myfreetaxes com tucson   Products. Myfreetaxes com tucson You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Myfreetaxes com tucson 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. Myfreetaxes com tucson Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Myfreetaxes com tucson Services. Myfreetaxes com tucson You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Myfreetaxes com tucson An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Myfreetaxes com tucson 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. Myfreetaxes com tucson No appointment is necessary—just walk in. Myfreetaxes com tucson If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Myfreetaxes com tucson A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Myfreetaxes com tucson If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Myfreetaxes com tucson All other issues will be handled without an appointment. Myfreetaxes com tucson To find the number of your local office, go to  www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Myfreetaxes com tucson Mail. Myfreetaxes com tucson You can send your order for forms, instructions, and publications to the address below. Myfreetaxes com tucson You should receive a response within 10 days after your request is received. Myfreetaxes com tucson  Internal Revenue Service 1201 N. Myfreetaxes com tucson Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Myfreetaxes com tucson   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Myfreetaxes com tucson Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Myfreetaxes com tucson We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Myfreetaxes com tucson Remember, the worst thing you can do is nothing at all. Myfreetaxes com tucson   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Myfreetaxes com tucson You face (or your business is facing) an immediate threat of adverse action. Myfreetaxes com tucson You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Myfreetaxes com tucson   If you qualify for our help, we’ll do everything we can to get your problem resolved. Myfreetaxes com tucson You will be assigned to one advocate who will be with you at every turn. Myfreetaxes com tucson We have offices in every state, the District of Columbia, and Puerto Rico. Myfreetaxes com tucson Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Myfreetaxes com tucson And our services are always free. Myfreetaxes com tucson   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Myfreetaxes com tucson Our tax toolkit at www. Myfreetaxes com tucson TaxpayerAdvocate. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov can help you understand these rights. Myfreetaxes com tucson   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov/advocate. Myfreetaxes com tucson You can also call our toll-free number at 1-877-777-4778. Myfreetaxes com tucson   TAS also handles large-scale or systemic problems that affect many taxpayers. Myfreetaxes com tucson If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov/advocate. Myfreetaxes com tucson Low Income Taxpayer Clinics (LITCs). Myfreetaxes com tucson   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Myfreetaxes com tucson Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Myfreetaxes com tucson These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Myfreetaxes com tucson Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Myfreetaxes com tucson For more information and to find a clinic near you, see the LITC page at www. Myfreetaxes com tucson irs. Myfreetaxes com tucson gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Myfreetaxes com tucson This publication is also available by calling 1-800-829-3676 or at your local IRS office. Myfreetaxes com tucson Free tax services. Myfreetaxes com tucson   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Myfreetaxes com tucson Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Myfreetaxes com tucson The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Myfreetaxes com tucson The majority of the information and services listed in this publication are available to you free of charge. Myfreetaxes com tucson If there is a fee associated with a resource or service, it is listed in the publication. Myfreetaxes com tucson   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Myfreetaxes com tucson DVD for tax products. Myfreetaxes com tucson You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Myfreetaxes com tucson Prior-year forms, instructions, and publications. 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