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State Income Tax Rate Comparisons

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State income tax rate comparisons Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). State income tax rate comparisons Definitions The following definitions are used throughout this publication. State income tax rate comparisons Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. State income tax rate comparisons Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). State income tax rate comparisons Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. State income tax rate comparisons Limits on personal casualty or theft losses in the Kansas disaster area. State income tax rate comparisons   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. State income tax rate comparisons Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. State income tax rate comparisons When to deduct the loss. State income tax rate comparisons   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. State income tax rate comparisons However, the Kansas disaster area is a Presidentially declared disaster. State income tax rate comparisons Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. State income tax rate comparisons The deadline for making this election has expired. State income tax rate comparisons   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. State income tax rate comparisons Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. State income tax rate comparisons   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. State income tax rate comparisons They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. State income tax rate comparisons Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. State income tax rate comparisons They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). State income tax rate comparisons 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. State income tax rate comparisons 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). State income tax rate comparisons However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. State income tax rate comparisons For more information, see the Instructions for Form 4684. State income tax rate comparisons Net Operating Losses Qualified recovery assistance loss. State income tax rate comparisons   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. State income tax rate comparisons However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. State income tax rate comparisons In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. State income tax rate comparisons   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. State income tax rate comparisons Qualified recovery assistance casualty loss. State income tax rate comparisons   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. State income tax rate comparisons For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. State income tax rate comparisons Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. State income tax rate comparisons Amended return. State income tax rate comparisons   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. State income tax rate comparisons More information. State income tax rate comparisons    For more information on NOLs, see Publication 536. State income tax rate comparisons IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. State income tax rate comparisons Definitions Qualified recovery assistance distribution. State income tax rate comparisons   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. State income tax rate comparisons The distribution was made after May 3, 2007, and before January 1, 2009. State income tax rate comparisons Your main home was located in the Kansas disaster area on May 4, 2007. State income tax rate comparisons You sustained an economic loss because of the storms and tornadoes. State income tax rate comparisons 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. State income tax rate comparisons   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 recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. State income tax rate comparisons Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. State income tax rate comparisons   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. State income tax rate comparisons 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. State income tax rate comparisons   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. State income tax rate comparisons Eligible retirement plan. State income tax rate comparisons   An eligible retirement plan can be any of the following. State income tax rate comparisons A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). State income tax rate comparisons A qualified annuity plan. State income tax rate comparisons A tax-sheltered annuity contract. State income tax rate comparisons A governmental section 457 deferred compensation plan. State income tax rate comparisons A traditional, SEP, SIMPLE, or Roth IRA. State income tax rate comparisons Main home. State income tax rate comparisons   Generally, your main home is the home where you live most of the time. State income tax rate comparisons A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. State income tax rate comparisons Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. State income tax rate comparisons However, if you elect, you can include the entire distribution in your income in the year it was received. State income tax rate comparisons Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). State income tax rate comparisons However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. State income tax rate comparisons For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. State income tax rate comparisons Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. State income tax rate comparisons Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. State income tax rate comparisons However, see Exceptions below for qualified recovery assistance distributions you cannot repay. State income tax rate comparisons You have three years from the day after the date you received the distribution to make a repayment. State income tax rate comparisons Amounts that are repaid are treated as a qualified rollover and are not included in income. State income tax rate comparisons Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. State income tax rate comparisons See Form 8915 for more information on how to report repayments. State income tax rate comparisons Exceptions. State income tax rate comparisons   You cannot repay the following types of distributions. State income tax rate comparisons Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). State income tax rate comparisons Required minimum distributions. State income tax rate comparisons 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. State income tax rate comparisons How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. State income tax rate comparisons 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. State income tax rate comparisons See Qualified recovery assistance distribution on page 3. State income tax rate comparisons If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. State income tax rate comparisons Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. State income tax rate comparisons If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. State income tax rate comparisons You can amend your 2007 income tax return by using Form 1040X. State income tax rate comparisons You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. State income tax rate comparisons See Form 8915 and Form 8606 on this page. State income tax rate comparisons Form 8915. State income tax rate comparisons   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. State income tax rate comparisons Before you complete the form, modify the form as follows. State income tax rate comparisons Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. State income tax rate comparisons ” To the right of the title, cross out “2005” and enter “2007. State income tax rate comparisons ” In Part I, at the top of column (a), cross out “2005” and enter “2007. State income tax rate comparisons ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. State income tax rate comparisons ” On lines 10 and 11, cross out “2005” and enter “2007. State income tax rate comparisons ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. State income tax rate comparisons ” On line 12, cross out “hurricane” and enter “recovery assistance. State income tax rate comparisons ” On lines 13 and 14, cross out “line 15b” and “line 25b. State income tax rate comparisons ” On lines 18 and 19, cross out “2005” and enter “2007. State income tax rate comparisons ”   You can now complete Form 8915. State income tax rate comparisons For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. State income tax rate comparisons See Example 1 on page 5 to see how to complete Form 8915. State income tax rate comparisons Form 8606. State income tax rate comparisons   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. State income tax rate comparisons Before you complete or amend the form, use the following additional instructions. State income tax rate comparisons Form 8606, Part I. State income tax rate comparisons    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. State income tax rate comparisons Do not enter an amount less than -0-. State income tax rate comparisons Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. State income tax rate comparisons Complete line 15 as follows. State income tax rate comparisons If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. State income tax rate comparisons Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. State income tax rate comparisons If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. State income tax rate comparisons The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. State income tax rate comparisons Enter the result in the white space in the bottom margin of the form under line 15. State income tax rate comparisons To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. State income tax rate comparisons Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. State income tax rate comparisons Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. State income tax rate comparisons To the left of this amount, enter “Other distributions. State income tax rate comparisons ” Form 8606, Part III. State income tax rate comparisons    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. State income tax rate comparisons Complete line 25 as follows. State income tax rate comparisons If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. State income tax rate comparisons Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. State income tax rate comparisons If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. State income tax rate comparisons The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. State income tax rate comparisons Enter the result in the white space in the bottom margin of the form under line 25. State income tax rate comparisons To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. State income tax rate comparisons Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. State income tax rate comparisons Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. State income tax rate comparisons To the left of this amount, enter “Other distributions. State income tax rate comparisons ” Example 1. State income tax rate comparisons   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. State income tax rate comparisons Her home was located in the Kansas disaster area. State income tax rate comparisons On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. State income tax rate comparisons Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. State income tax rate comparisons Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. State income tax rate comparisons Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. State income tax rate comparisons   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. State income tax rate comparisons Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. State income tax rate comparisons Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). State income tax rate comparisons Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. State income tax rate comparisons ” This amount is then reported on Form 8915, line 13. State income tax rate comparisons Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. State income tax rate comparisons See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. State income tax rate comparisons This image is too large to be displayed in the current screen. State income tax rate comparisons Please click the link to view the image. State income tax rate comparisons 2005 Form 8915, page 1, Illustrated Example 1. State income tax rate comparisons This image is too large to be displayed in the current screen. State income tax rate comparisons Please click the link to view the image. State income tax rate comparisons 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. State income tax rate comparisons Please click the link to view the image. State income tax rate comparisons Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. State income tax rate comparisons See Qualified recovery assistance distribution on page 3. State income tax rate comparisons You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. State income tax rate comparisons See Form 8915 and Form 8606 below. State income tax rate comparisons Form 8915. State income tax rate comparisons   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. State income tax rate comparisons Before you complete the form, modify the form as follows. State income tax rate comparisons Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. State income tax rate comparisons ” To the right of the title, cross out “2006” and enter “2008. State income tax rate comparisons ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. State income tax rate comparisons ” At the top of column (a) cross out “2006” and enter “2008. State income tax rate comparisons ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. State income tax rate comparisons ” On lines 12, 14, and 15, cross out “2005” and enter “2007. State income tax rate comparisons ” On lines 17 and 19, cross out “2006” and enter “2008. State income tax rate comparisons ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. State income tax rate comparisons ” On line 21, cross out “hurricane” and enter “recovery assistance. State income tax rate comparisons ” On lines 22 and 23, cross out “line 15b” and “line 25b. State income tax rate comparisons ” On lines 27, 29, and 30, cross out “2005” and enter “2007. State income tax rate comparisons ” On lines 32 and 34, cross out “2006” and enter “2008. State income tax rate comparisons ”   You can now complete Form 8915. State income tax rate comparisons For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. State income tax rate comparisons Example 2. State income tax rate comparisons   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. State income tax rate comparisons Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. State income tax rate comparisons Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. State income tax rate comparisons See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. State income tax rate comparisons This image is too large to be displayed in the current screen. State income tax rate comparisons Please click the link to view the image. State income tax rate comparisons 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. State income tax rate comparisons Please click the link to view the image. State income tax rate comparisons 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. State income tax rate comparisons   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. State income tax rate comparisons Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. State income tax rate comparisons 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 Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. State income tax rate comparisons For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. State income tax rate comparisons To be a qualified distribution, the distribution must meet all of the following requirements. State income tax rate comparisons 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. State income tax rate comparisons The distribution was received after November 4, 2006, and before May 5, 2007. State income tax rate comparisons The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. State income tax rate comparisons Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. State income tax rate comparisons Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. State income tax rate comparisons A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. State income tax rate comparisons You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. State income tax rate comparisons See How to report, next, for information on completing Form 8915. State income tax rate comparisons How to report. State income tax rate comparisons   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. State income tax rate comparisons Before you complete the form, modify the form as follows. State income tax rate comparisons Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. State income tax rate comparisons ” To the right of the title, cross out “2005” and enter “2006” or “2007. State income tax rate comparisons ” Enter only the year the distribution was received. State income tax rate comparisons Cross out “Hurricane” in the title of Part IV and enter “Kansas. State income tax rate comparisons ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. State income tax rate comparisons ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. State income tax rate comparisons ” You can now complete Part IV of Form 8915. State income tax rate comparisons Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. State income tax rate comparisons Attach Form 8915 to your original or amended return for the year of the distribution. State income tax rate comparisons Amended return. State income tax rate comparisons   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. State income tax rate comparisons Loans From Qualified Plans The following benefits are available to qualified individuals. State income tax rate comparisons Increases to the limits for distributions treated as loans from employer plans. State income tax rate comparisons A 1-year suspension for payments due on plan loans. State income tax rate comparisons Qualified individual. State income tax rate comparisons   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. State income tax rate comparisons 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. State income tax rate comparisons Limits on plan loans. State income tax rate comparisons   The $50,000 limit for distributions treated as plan loans is increased to $100,000. State income tax rate comparisons In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. State income tax rate comparisons If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. State income tax rate comparisons One-year suspension of loan payments. State income tax rate comparisons   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. State income tax rate comparisons To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. State income tax rate comparisons Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. State income tax rate comparisons The special 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). State income tax rate comparisons The special allowance applies only for the first year the property is placed in service. State income tax rate comparisons The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). State income tax rate comparisons There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. State income tax rate comparisons You can elect not to deduct the special allowance for qualified recovery assistance property. State income tax rate comparisons If you make this election for any property, it applies to all property in the same class placed in service during the year. State income tax rate comparisons Qualified recovery assistance property. State income tax rate comparisons   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. State income tax rate comparisons Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. State income tax rate comparisons Water utility property. State income tax rate comparisons Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. State income tax rate comparisons (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. State income tax rate comparisons ) Qualified leasehold improvement property. State income tax rate comparisons Nonresidential real property and residential rental property. State income tax rate comparisons   For more information on this property, see Publication 946. State income tax rate comparisons Other tests to be met. State income tax rate comparisons   To be qualified recovery assistance property, the property must also meet all of the following tests. State income tax rate comparisons You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. State income tax rate comparisons The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). State income tax rate comparisons Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. State income tax rate comparisons The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. State income tax rate comparisons Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. State income tax rate comparisons Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. State income tax rate comparisons Excepted property. State income tax rate comparisons   Qualified recovery assistance property does not include any of the following. State income tax rate comparisons Property required to be depreciated using the Alternative Depreciation System (ADS). State income tax rate comparisons Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. State income tax rate comparisons Property for which you are claiming a commercial revitalization deduction. State income tax rate comparisons Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. State income tax rate comparisons Property placed in service and disposed of in the same tax year. State income tax rate comparisons Property converted from business use to personal use in the same tax year it is placed in service. State income tax rate comparisons Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. State income tax rate comparisons Recapture of special allowance. State income tax rate comparisons   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. State income tax rate comparisons Amended return. State income tax rate comparisons   If you have already filed your tax return, you may have to amend that return to claim any special allowance. State income tax rate comparisons Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. State income tax rate comparisons Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. State income tax rate comparisons Increased dollar limit. State income tax rate comparisons   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). State income tax rate comparisons   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. State income tax rate comparisons Qualified section 179 recovery assistance property. State income tax rate comparisons   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). State income tax rate comparisons Section 179 property does not include nonresidential real property or residential rental property. State income tax rate comparisons 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. State income tax rate comparisons Amended return. State income tax rate comparisons   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. State income tax rate comparisons Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. State income tax rate comparisons The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). State income tax rate comparisons Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). State income tax rate comparisons Use Form 5884-A to claim the credit. State income tax rate comparisons See Form 5884-A later. State income tax rate comparisons The following rules and definitions apply. State income tax rate comparisons Employers affected by the storms and tornadoes. State income tax rate comparisons   The following definitions apply to employers affected by the storms and tornadoes. State income tax rate comparisons Eligible employer. State income tax rate comparisons   For this purpose, an eligible employer is any employer who meets all of the following. State income tax rate comparisons Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. State income tax rate comparisons Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. State income tax rate comparisons Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. State income tax rate comparisons Eligible employee. State income tax rate comparisons   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. State income tax rate comparisons An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. State income tax rate comparisons Qualified wages. State income tax rate comparisons   Qualified wages are wages you paid or incurred before January 1, 2008, (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 May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. State income tax rate comparisons In addition, the wages must have been paid or incurred after May 4, 2007. State income tax rate comparisons    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. State income tax rate comparisons    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). State income tax rate comparisons Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. State income tax rate comparisons Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. State income tax rate comparisons   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. State income tax rate comparisons For a special rule that applies to railroad employees, see section 51(h)(1)(B). State income tax rate comparisons   Qualified wages do not include the following. State income tax rate comparisons Wages paid to your dependent or a related individual. State income tax rate comparisons See section 51(i)(1). State income tax rate comparisons 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. State income tax rate comparisons Wages for services of replacement workers during a strike or lockout. State income tax rate comparisons Form 5884-A. State income tax rate comparisons   Use Section A of Form 5884-A (Rev. State income tax rate comparisons October 2006) to claim the employer retention credit. State income tax rate comparisons Section B does not apply to the Kansas disaster area. State income tax rate comparisons Before you complete the form, modify the form as follows. State income tax rate comparisons Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. State income tax rate comparisons ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. State income tax rate comparisons ”   Complete the form as instructed. State income tax rate comparisons Lines 1b and 1c do not apply. State income tax rate comparisons Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. State income tax rate comparisons On the dotted line to the left of line 1x, enter “5884-A. State income tax rate comparisons ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. State income tax rate comparisons Amended return. State income tax rate comparisons   You may have to amend a previously filed return to claim the employee retention credit. State income tax rate comparisons Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. State income tax rate comparisons Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. State income tax rate comparisons Amended return. State income tax rate comparisons   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. State income tax rate comparisons Request for Copy or Transcript of Tax Return Request for copy of tax return. State income tax rate comparisons   You can use Form 4506 to order a copy of your tax return. State income tax rate comparisons Generally, there is a $39. State income tax rate comparisons 00 fee (subject to change) for requesting each copy of a tax return. State income tax rate comparisons 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, “Kansas Storms”) is written in red across the top of the form when filed. State income tax rate comparisons Request for transcript of tax return. State income tax rate comparisons   You can use Form 4506-T to order a free transcript of your tax return. State income tax rate comparisons A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. State income tax rate comparisons You can also call 1-800-829-1040 to order a transcript. State income tax rate comparisons 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. State income tax rate comparisons By selecting the method that is best for you, you will have quick and easy access to tax help. State income tax rate comparisons Contacting your Taxpayer Advocate. State income tax rate comparisons   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. State income tax rate comparisons   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. State income tax rate comparisons You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. State income tax rate comparisons You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. State income tax rate comparisons For more information, go to www. State income tax rate comparisons irs. State income tax rate comparisons gov/advocate. State income tax rate comparisons Low Income Taxpayer Clinics (LITCs). State income tax rate comparisons   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. State income tax rate comparisons The clinics also provide tax education and outreach for taxpayers who speak English as a second language. State income tax rate comparisons Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. State income tax rate comparisons It is available at www. State income tax rate comparisons irs. State income tax rate comparisons gov or your local IRS office. State income tax rate comparisons Free tax services. State income tax rate comparisons   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. State income tax rate comparisons It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. State income tax rate comparisons It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. State income tax rate comparisons   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. State income tax rate comparisons Free help with your return. State income tax rate comparisons   Free help in preparing your return is available nationwide from IRS-trained volunteers. State income tax rate comparisons The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. State income tax rate comparisons Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State income tax rate comparisons To find a site near you, call 1-800-829-1040. State income tax rate comparisons Or to find the nearest AARP TaxAide site, visit AARP's website at www. State income tax rate comparisons aarp. State income tax rate comparisons org/taxaide or call 1-888-227-7669. State income tax rate comparisons For more information on these programs, go to www. State income tax rate comparisons irs. State income tax rate comparisons gov and enter keyword “VITA” in the upper right-hand corner. State income tax rate comparisons Internet. State income tax rate comparisons You can access the IRS website at www. State income tax rate comparisons irs. State income tax rate comparisons gov 24 hours a day, 7 days a week to: E-file your return. State income tax rate comparisons Find out about commercial tax preparation and e-file services available free to eligible taxpayers. State income tax rate comparisons Check the status of your refund. State income tax rate comparisons Click on Where's My Refund. State income tax rate comparisons Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). State income tax rate comparisons 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. State income tax rate comparisons Download forms, instructions, and publications. State income tax rate comparisons Order IRS products online. State income tax rate comparisons Research your tax questions online. State income tax rate comparisons Search publications online by topic or keyword. State income tax rate comparisons View Internal Revenue Bulletins (IRBs) published in the last few years. State income tax rate comparisons Figure your withholding allowances using the withholding calculator online at www. State income tax rate comparisons irs. State income tax rate comparisons gov/individuals. State income tax rate comparisons Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. State income tax rate comparisons Sign up to receive local and national tax news by email. State income tax rate comparisons Get information on starting and operating a small business. State income tax rate comparisons Phone. State income tax rate comparisons Many services are available by phone. State income tax rate comparisons Ordering forms, instructions, and publications. State income tax rate comparisons Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. State income tax rate comparisons You should receive your order within 10 days. State income tax rate comparisons Asking tax questions. State income tax rate comparisons Call the IRS with your tax questions at 1-800-829-1040. State income tax rate comparisons Solving problems. State income tax rate comparisons You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. State income tax rate comparisons An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. State income tax rate comparisons Call your local Taxpayer Assistance Center for an appointment. State income tax rate comparisons To find the number, go to www. State income tax rate comparisons irs. State income tax rate comparisons gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State income tax rate comparisons TTY/TDD equipment. State income tax rate comparisons If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. State income tax rate comparisons TeleTax topics. State income tax rate comparisons Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. State income tax rate comparisons Refund information. State income tax rate comparisons To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. State income tax rate comparisons Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). State income tax rate comparisons 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. State income tax rate comparisons Evaluating the quality of our telephone services. State income tax rate comparisons To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. State income tax rate comparisons One method is for a second IRS representative to listen in on or record random telephone calls. State income tax rate comparisons Another is to ask some callers to complete a short survey at the end of the call. State income tax rate comparisons Walk-in. State income tax rate comparisons Many products and services are available on a walk-in basis. State income tax rate comparisons Products. State income tax rate comparisons You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State income tax rate comparisons 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. State income tax rate comparisons Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. State income tax rate comparisons Services. State income tax rate comparisons You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. State income tax rate comparisons An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State income tax rate comparisons If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're 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. State income tax rate comparisons No appointment is necessary — just walk in. State income tax rate comparisons If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. State income tax rate comparisons A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. State income tax rate comparisons If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. State income tax rate comparisons All other issues will be handled without an appointment. State income tax rate comparisons To find the number of your local office, go to www. State income tax rate comparisons irs. State income tax rate comparisons gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State income tax rate comparisons Mail. State income tax rate comparisons You can send your order for forms, instructions, and publications to the address below. State income tax rate comparisons You should receive a response within 10 days after your request is received. State income tax rate comparisons Internal Revenue Service 1201 N. State income tax rate comparisons Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. State income tax rate comparisons You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. State income tax rate comparisons Prior-year forms, instructions, and publications. State income tax rate comparisons Bonus: Historical Tax Products DVD - Ships with the final release. State income tax rate comparisons IRS Tax Map: an electronic research tool and finding aid. State income tax rate comparisons Tax law frequently asked questions (FAQ). State income tax rate comparisons Tax Topics from the IRS telephone response system. State income tax rate comparisons Fill-in, print, and save features for most tax forms. State income tax rate comparisons Internal Revenue Bulletins. State income tax rate comparisons Toll-free and email technical support. State income tax rate comparisons The CD/DVD is released twice during the year in January and March. State income tax rate comparisons Purchase the CD/DVD from National Technical Information Service (NTIS) at www. State income tax rate comparisons irs. State income tax rate comparisons gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). State income tax rate comparisons Price is subject to change. State income tax rate comparisons CD for small businesses. State income tax rate comparisons Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. State income tax rate comparisons This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. State income tax rate comparisons All the business tax forms, instructions, and publications needed to successfully manage a business. State income tax rate comparisons Tax law changes. State income tax rate comparisons Tax Map: an electronic research tool and finding aid. State income tax rate comparisons Web links to various government agencies, business associations, and IRS organizations. State income tax rate comparisons “Rate the Product” survey—your opportunity to suggest changes for future editions. State income tax rate comparisons A site map of the CD to help you navigate the pages of the CD with ease. State income tax rate comparisons An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. State income tax rate comparisons An updated version of this CD is available each year in early April. State income tax rate comparisons You can get a free copy by calling 1-800-829-3676 or by visiting www. State income tax rate comparisons irs. State income tax rate comparisons gov/smallbiz. State income tax rate comparisons Prev  Up  Next   Home   More Online Publications
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The Employee Plans News is a periodic newsletter with retirement plan information for retirement plan practitioners - attorneys, accountants, actuaries, and others - from Employee Plans (Tax Exempt and Government Entities (TE/GE) at the IRS).

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Page Last Reviewed or Updated: 25-Mar-2014

The State Income Tax Rate Comparisons

State income tax rate comparisons 5. State income tax rate comparisons   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. State income tax rate comparisons Free help with your tax return. State income tax rate comparisons   You can get free help preparing your return nationwide from IRS-certified volunteers. State income tax rate comparisons The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. State income tax rate comparisons The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State income tax rate comparisons 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. State income tax rate comparisons In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. State income tax rate comparisons To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. State income tax rate comparisons gov, download the IRS2Go app, or call 1-800-906-9887. State income tax rate comparisons   As part of the TCE program, AARP offers the Tax-Aide counseling program. State income tax rate comparisons To find the nearest AARP Tax-Aide site, visit AARP's website at www. State income tax rate comparisons aarp. State income tax rate comparisons org/money/taxaide or call 1-888-227-7669. State income tax rate comparisons For more information on these programs, go to IRS. State income tax rate comparisons gov and enter “VITA” in the search box. State income tax rate comparisons Internet. State income tax rate comparisons    IRS. State income tax rate comparisons gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. State income tax rate comparisons Download the free IRS2Go app from the iTunes app store or from Google Play. State income tax rate comparisons Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. State income tax rate comparisons Check the status of your 2013 refund with the Where's My Refund? application on IRS. State income tax rate comparisons gov or download the IRS2Go app and select the Refund Status option. State income tax rate comparisons The IRS issues more than 9 out of 10 refunds in less than 21 days. State income tax rate comparisons Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. State income tax rate comparisons You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. State income tax rate comparisons The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State income tax rate comparisons Use the Interactive Tax Assistant (ITA) to research your tax questions. State income tax rate comparisons No need to wait on the phone or stand in line. State income tax rate comparisons The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. State income tax rate comparisons When you reach the response screen, you can print the entire interview and the final response for your records. State income tax rate comparisons New subject areas are added on a regular basis. State income tax rate comparisons  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. State income tax rate comparisons gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. State income tax rate comparisons You can use the IRS Tax Map, to search publications and instructions by topic or keyword. State income tax rate comparisons The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. State income tax rate comparisons When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. State income tax rate comparisons Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. State income tax rate comparisons You can also ask the IRS to mail a return or an account transcript to you. State income tax rate comparisons Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. State income tax rate comparisons gov or by calling 1-800-908-9946. State income tax rate comparisons Tax return and tax account transcripts are generally available for the current year and the past three years. State income tax rate comparisons Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. State income tax rate comparisons Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. State income tax rate comparisons If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. State income tax rate comparisons Check the status of your amended return using Where's My Amended Return? Go to IRS. State income tax rate comparisons gov and enter Where's My Amended Return? in the search box. State income tax rate comparisons You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State income tax rate comparisons It can take up to 3 weeks from the date you mailed it to show up in our system. State income tax rate comparisons Make a payment using one of several safe and convenient electronic payment options available on IRS. State income tax rate comparisons gov. State income tax rate comparisons Select the Payment tab on the front page of IRS. State income tax rate comparisons gov for more information. State income tax rate comparisons Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. State income tax rate comparisons Figure your income tax withholding with the IRS Withholding Calculator on IRS. State income tax rate comparisons gov. State income tax rate comparisons Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. State income tax rate comparisons Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State income tax rate comparisons gov. State income tax rate comparisons Request an Electronic Filing PIN by going to IRS. State income tax rate comparisons gov and entering Electronic Filing PIN in the search box. State income tax rate comparisons Download forms, instructions and publications, including accessible versions for people with disabilities. State income tax rate comparisons Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. State income tax rate comparisons gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. State income tax rate comparisons An employee can answer questions about your tax account or help you set up a payment plan. State income tax rate comparisons Before you visit, check the Office Locator on IRS. State income tax rate comparisons gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. State income tax rate comparisons If you have a special need, such as a disability, you can request an appointment. State income tax rate comparisons Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State income tax rate comparisons Apply for an Employer Identification Number (EIN). State income tax rate comparisons Go to IRS. State income tax rate comparisons gov and enter Apply for an EIN in the search box. State income tax rate comparisons Read the Internal Revenue Code, regulations, or other official guidance. State income tax rate comparisons Read Internal Revenue Bulletins. State income tax rate comparisons Sign up to receive local and national tax news and more by email. State income tax rate comparisons Just click on “subscriptions” above the search box on IRS. State income tax rate comparisons gov and choose from a variety of options. State income tax rate comparisons    Phone. State income tax rate comparisons You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State income tax rate comparisons Download the free IRS2Go app from the iTunes app store or from Google Play. State income tax rate comparisons Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. State income tax rate comparisons gov, or download the IRS2Go app. State income tax rate comparisons Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State income tax rate comparisons The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State income tax rate comparisons Most VITA and TCE sites offer free electronic filing. State income tax rate comparisons Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State income tax rate comparisons Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State income tax rate comparisons Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. State income tax rate comparisons If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State income tax rate comparisons The IRS issues more than 9 out of 10 refunds in less than 21 days. State income tax rate comparisons Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State income tax rate comparisons Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. State income tax rate comparisons The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State income tax rate comparisons Note, the above information is for our automated hotline. State income tax rate comparisons Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. State income tax rate comparisons Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State income tax rate comparisons You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State income tax rate comparisons It can take up to 3 weeks from the date you mailed it to show up in our system. State income tax rate comparisons Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). State income tax rate comparisons You should receive your order within 10 business days. State income tax rate comparisons Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. State income tax rate comparisons If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. State income tax rate comparisons Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State income tax rate comparisons The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State income tax rate comparisons These individuals can also contact the IRS through relay services such as the Federal Relay Service. State income tax rate comparisons    Walk-in. State income tax rate comparisons You can find a selection of forms, publications and services — in-person. State income tax rate comparisons Products. State income tax rate comparisons You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State income tax rate comparisons Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State income tax rate comparisons Services. State income tax rate comparisons You can walk in to your local TAC for face-to-face tax help. State income tax rate comparisons An employee can answer questions about your tax account or help you set up a payment plan. State income tax rate comparisons Before visiting, use the Office Locator tool on IRS. State income tax rate comparisons gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. State income tax rate comparisons    Mail. State income tax rate comparisons You can send your order for forms, instructions, and publications to the address below. State income tax rate comparisons You should receive a response within 10 business days after your request is received. State income tax rate comparisons Internal Revenue Service 1201 N. State income tax rate comparisons Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. State income tax rate comparisons The Taxpayer Advocate Service (TAS) is your voice at the IRS. State income tax rate comparisons Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State income tax rate comparisons   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. State income tax rate comparisons We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. State income tax rate comparisons You face (or your business is facing) an immediate threat of adverse action. State income tax rate comparisons You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State income tax rate comparisons   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. State income tax rate comparisons Here's why we can help: TAS is an independent organization within the IRS. State income tax rate comparisons Our advocates know how to work with the IRS. State income tax rate comparisons Our services are free and tailored to meet your needs. State income tax rate comparisons We have offices in every state, the District of Columbia, and Puerto Rico. State income tax rate comparisons   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. State income tax rate comparisons   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State income tax rate comparisons If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. State income tax rate comparisons Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. State income tax rate comparisons Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State income tax rate comparisons Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. State income tax rate comparisons Prev  Up  Next   Home   More Online Publications