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Myfreetaxs Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. Myfreetaxs Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Myfreetaxs The April 19, 1995, attack on the Alfred P. Myfreetaxs Murrah Federal Building (Oklahoma City attack). Myfreetaxs The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Myfreetaxs Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Myfreetaxs The Act also provides other types of relief. Myfreetaxs For example, it provides that the following amounts are not included in income. Myfreetaxs Payments from the September 11th Victim Compensation Fund of 2001. Myfreetaxs Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Myfreetaxs Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Myfreetaxs Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. Myfreetaxs Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. Myfreetaxs Worksheet A. Myfreetaxs Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Myfreetaxs 1       2 Enter the total tax from the decedent's income tax return. Myfreetaxs See Table 1 on page 5 for the line number for years before 2002. Myfreetaxs 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Myfreetaxs (These taxes are not eligible for forgiveness. Myfreetaxs )           a Self-employment tax. Myfreetaxs 3a         b Social security and Medicare tax on tip income not reported to employer. Myfreetaxs 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Myfreetaxs 3c         d Tax on excess accumulation in qualified retirement plans. Myfreetaxs 3d         e Household employment taxes. Myfreetaxs 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Myfreetaxs 3f         g Tax on golden parachute payments. Myfreetaxs 3g       4 Add lines 3a through 3g. Myfreetaxs 4       5 Tax to be forgiven. Myfreetaxs Subtract line 4 from line 2. Myfreetaxs 5       Note. Myfreetaxs If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Myfreetaxs Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Myfreetaxs If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Myfreetaxs The IRS will determine the amount to be refunded. Myfreetaxs Worksheet A. Myfreetaxs Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Myfreetaxs 1       2 Enter the total tax from the decedent's income tax return. Myfreetaxs See Table 1 on page 5 for the line number for years before 2002. Myfreetaxs 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Myfreetaxs (These taxes are not eligible for forgiveness. Myfreetaxs )           a Self-employment tax. Myfreetaxs 3a         b Social security and Medicare tax on tip income not reported to employer. Myfreetaxs 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Myfreetaxs 3c         d Tax on excess accumulation in qualified retirement plans. Myfreetaxs 3d         e Household employment taxes. Myfreetaxs 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Myfreetaxs 3f         g Tax on golden parachute payments. Myfreetaxs 3g       4 Add lines 3a through 3g. Myfreetaxs 4       5 Tax to be forgiven. Myfreetaxs Subtract line 4 from line 2. Myfreetaxs 5       Note. Myfreetaxs If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Myfreetaxs Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Myfreetaxs If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Myfreetaxs The IRS will determine the amount to be refunded. Myfreetaxs Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. Myfreetaxs S. Myfreetaxs Individual Income Tax Return 1040NR U. Myfreetaxs S. Myfreetaxs Nonresident Alien Income Tax Return 1040X Amended U. Myfreetaxs S. Myfreetaxs Individual Income Tax Return 1041 U. Myfreetaxs S. Myfreetaxs Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Tropical Storm Irene in Massachusetts

E-file to Remain Open through Oct. 31 for Irene Victims

Sept. 6, 2011

BOSTON — Victims of Tropical Storm Irene that began on Aug. 27, 2011, in Massachusetts may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Berkshire and Franklin. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

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

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

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

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

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

Other Relief

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

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

Taxpayers may download forms and publications from this website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

 

 

Page Last Reviewed or Updated: 20-Feb-2014

The Myfreetaxs

Myfreetaxs Publication 3402 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. Myfreetaxs Tax questions. Myfreetaxs Useful Items - You may want to see: Reminder Photographs of missing children. Myfreetaxs  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Myfreetaxs Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Myfreetaxs You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Myfreetaxs Introduction This publication provides federal income, employment, and excise tax information for limited liability companies. Myfreetaxs This publication does not address state law governing the formation, operation, or termination of limited liability companies. Myfreetaxs This publication does not address any state taxes. Myfreetaxs Comments and suggestions. Myfreetaxs   We welcome your comments about this publication and your suggestions for future editions. Myfreetaxs   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Myfreetaxs NW, IR–6526 Washington, DC 20224   We respond to many letters by telephone. Myfreetaxs Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Myfreetaxs   You can email us at *taxforms@irs. Myfreetaxs gov. Myfreetaxs (The asterisk must be included in the address. Myfreetaxs ) Please put “Publications Comment” on the subject line. Myfreetaxs Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Myfreetaxs Ordering forms and publications. Myfreetaxs   Visit www. Myfreetaxs irs. Myfreetaxs 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. Myfreetaxs Internal Revenue Service1201 N. Myfreetaxs Mitsubishi MotorwayBloomington, IL 61705-6613 Tax questions. Myfreetaxs   If you have a tax question, check the information available on www. Myfreetaxs irs. Myfreetaxs gov or call 1-800-829-1040. Myfreetaxs We cannot answer tax questions sent to either of the above addresses. Myfreetaxs Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 583 Starting a Business and Keeping Records 925 Passive Activity and At-Risk Rules Form (and Instructions) 1065 U. Myfreetaxs S. Myfreetaxs Return of Partnership Income 1120 U. Myfreetaxs S. Myfreetaxs Corporation Income Tax Return 1120S U. Myfreetaxs S. Myfreetaxs Income Tax Return for an S Corporation 2553 Election by a Small Business Corporation 8832 Entity Classification Election See How To Get More Information near the end of this publication for information about getting publications and forms. Myfreetaxs Prev  Up  Next   Home   More Online Publications