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State Income Tax Rates

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State Income Tax Rates

State income tax rates Index A Accidentes, Pérdidas deducibles. State income tax rates , Pérdidas no deducibles. State income tax rates Agencia Federal para el Manejo de Emergencias (FEMA) , cómo comunicarse con la, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Ajustes a la base, Ajuste a la base de los bienes de una sociedad anónima. State income tax rates , Ajustes a la Base Aplazamiento de la declaración de una ganancia, Aplazamiento de la Declaración de una Ganancia Bienes de reposición adquiridos antes de presentar la declaración de impuestos, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. State income tax rates Bienes de reposición adquiridos después de haber presentado la declaración de impuestos, Bienes de reposición adquiridos después de haber presentado la declaración de impuestos. State income tax rates Cambio de idea, Si cambia de idea. State income tax rates Declaración enmendada, Declaración enmendada. State income tax rates Documento escrito requerido, Documento escrito requerido. State income tax rates Límite de 3 años, Límite de 3 años. State income tax rates Sustitución de los bienes de reposición, Sustitución de los bienes de reposición. State income tax rates Asistencia (see Ayuda con los impuestos) Automóviles Accidentes, Pérdidas deducibles. State income tax rates Valor justo de mercado de, Valor de automóviles. State income tax rates Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos B Base Ajustada, Base Ajustada Ajustes a, Ajuste a la base de los bienes de una sociedad anónima. State income tax rates , Ajustes a la Base Propiedad de Reposición, Base de la propiedad de reposición. State income tax rates Base ajustada, Base Ajustada Bienes de reposición, Bienes de Reposición Ajuste a la base de los bienes de una sociedad anónima, Ajuste a la base de los bienes de una sociedad anónima. State income tax rates Aplazamiento de la declaración de una ganancia, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. State income tax rates Pago adelantado, Pago adelantado. State income tax rates Vivienda principal Ubicada en zona de desastre, Vivienda principal en una zona de desastre. State income tax rates Bienes de uso personal Cómo declarar pérdidas y ganancias, Bienes de uso personal. State income tax rates Bienes extraviados o perdidos, Bienes extraviados o perdidos. State income tax rates Bienes muebles Deducción de pérdidas, cálculo de, Bienes muebles. State income tax rates Bienes raíces de uso personal, Excepción en el caso de bienes inmuebles de uso personal. State income tax rates Bienes robados (see Pérdidas por robo) Bienes robados recuperados, Bienes robados recuperados. State income tax rates C Comentarios sobre la publicación, Comentarios y sugerencias. State income tax rates Cómo aplazar la declaración de una ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular una ganancia, Propiedad usada en parte para fines comerciales y en parte para fines personales. State income tax rates Cómo calcular una pérdida, Comprobación de las pérdidas por robo. State income tax rates Base ajustada, Base Ajustada Pérdidas en zonas de desastre, Cómo calcular la deducción de pérdidas. State income tax rates Seguro y otros reembolsos, Seguro y Otros Reembolsos Cómo Calcular una Pérdida, Cómo Calcular la Deducción Cómo declarar pérdidas y ganancias, Declaración de una ganancia. State income tax rates , Cómo Declarar Pérdidas y Ganancias Adquiridos antes o después de presentar la declaración de impuestos, Cuándo Declarar Pérdidas y Ganancias Base, ajustes a la, Ajustes a la Base Bienes de uso personal, Bienes de uso personal. State income tax rates Deducciones mayores al ingreso, Si las Deducciones son Mayores que el Ingreso Depósitos monetarios, Cómo se declaran las pérdidas de depósitos monetarios. State income tax rates Tabla 1, Tabla 1. State income tax rates Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. State income tax rates Propiedad comercial y de generación de ingresos, Bienes comerciales y de generación de ingresos. State income tax rates Comprobación de las Pérdidas, Comprobación de las Pérdidas Contribuyentes casados Límites de la deducción, Contribuyentes casados. State income tax rates , Contribuyentes casados. State income tax rates Costos Fotografías tomadas después de la pérdida, Costos de fotografías y tasaciones. State income tax rates Gastos imprevistos, Gastos afines. State income tax rates Jardines, Jardines. State income tax rates Limpieza, Costos de limpieza y reparaciones. State income tax rates Protección, Costos de protección. State income tax rates Reparaciones, Costos de limpieza y reparaciones. State income tax rates Reposición, Costos de reposición. State income tax rates Tasaciones, Costos de fotografías y tasaciones. State income tax rates Costos de limpieza, Costos de limpieza y reparaciones. State income tax rates Costos de protección, Costos de protección. State income tax rates Costos de reparación, Costos de limpieza y reparaciones. State income tax rates Costos de reposición, Costos de reposición. State income tax rates D Declaración enmendada, Declaración enmendada. State income tax rates Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. State income tax rates Desastres declarados por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. State income tax rates , Pérdidas en Zonas de Desastre Deudas incobrables, Deudas incobrables no relacionadas con los negocios. State income tax rates Deudas incobrables no relacionadas con los negocios, Deudas incobrables no relacionadas con los negocios. State income tax rates Documentación de la pérdida, Comprobación de las pérdidas por robo. State income tax rates Donaciones en efectivo, Donaciones en efectivo. State income tax rates E Entidad afín, compra de bienes de reposición de una, Compra de bienes de reposición de una entidad afín. State income tax rates Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). State income tax rates Expropiaciones forzosas, Expropiaciones forzosas. State income tax rates F Fallecimiento de un contribuyente Aplazamiento de la declaración de una ganancia, Fallecimiento de un contribuyente. State income tax rates Fines comerciales, propiedad usada en parte para, Propiedad usada en parte para fines comerciales y en parte para fines personales. State income tax rates Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. State income tax rates Formulario 1040, Anexo A, Bienes de uso personal. State income tax rates Formulario 1040, Anexo D, Bienes de uso personal. State income tax rates Formulario 1040X Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. State income tax rates Formulario 4684 Cómo declarar pérdidas y ganancias en bienes de uso personal, Bienes de uso personal. State income tax rates Fotografías Documentación de la pérdida, Costos de fotografías y tasaciones. State income tax rates G Ganancias Aplazamiento de, Aplazamiento de la Declaración de una Ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular, Cómo Calcular una Ganancia Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cuándo declarar, Si cambia de idea. State income tax rates Reembolsos, Ganancias por reembolsos. State income tax rates Gastos afines, Gastos afines. State income tax rates Gastos imprevistos, Gastos afines. State income tax rates I Información adicional (see Ayuda con los impuestos) J Jardines, Jardines. State income tax rates L Límites de la deducción, Límites de la Deducción Límites de la Deducción Regla de los $100, Regla de los $100 Regla del 10%, Regla del 10% Regla del 2%, Regla del 2% N Niños desaparecidos, fotografías de, Recordatorios P Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. State income tax rates Pagos del seguro por gastos de manutención, Pagos del seguro por gastos de manutención. State income tax rates Paneles de Yeso (Drywall) Corrosivos, Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Pérdida de inventario, Pérdida de inventario. State income tax rates Pérdidas en zonas de desastre, Pérdida de inventario por desastre. State income tax rates Pérdida de madera en pie, Pérdida de madera en pie. State income tax rates Pérdidas Calcular la cantidad (see Cómo calcular una pérdida) Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Comprobación de las, Recuperación de pérdida deducida. State income tax rates Cuándo declarar, Si cambia de idea. State income tax rates (Tabla 3), Tabla 3. State income tax rates Cuándo deducir una pérdida por hecho fortuito o robo Depósitos monetarios (see Pérdidas de depósitos) Documentación de, Comprobación de las pérdidas por robo. State income tax rates Hecho Fortuito (see Pérdidas por hecho fortuito) Robo (see Pérdidas por robo) Zonas de desastre (see Pérdidas en zonas de desastre) Pérdidas de Depósitos Declaración de (Tabla 1), Tabla 1. State income tax rates Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas de depósitos monetarios, Bienes extraviados o perdidos. State income tax rates , Tabla 3. State income tax rates Cuándo deducir una pérdida por hecho fortuito o robo Cuándo declarar, Pérdidas de depósitos monetarios. State income tax rates Pérdidas deducibles, Pérdidas deducibles. State income tax rates Pérdidas en Zonas de Desastre Cómo calcular la deducción de pérdidas, Cómo calcular la deducción de pérdidas. State income tax rates Cómo deducir la pérdida del año anterior, Cómo deducir la pérdida del año anterior. State income tax rates Cuándo deducir, Cuándo deducir la pérdida. State income tax rates Tabla 3, Tabla 3. State income tax rates Cuándo deducir una pérdida por hecho fortuito o robo Declaración en una declaración enmendada, Declaración de pérdida por desastre en declaración de impuestos enmendada. State income tax rates Desastre declarado por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. State income tax rates , Pérdidas en Zonas de Desastre Documentación, Documentación. State income tax rates Formulario 1040X, Cómo declarar la pérdida en el Formulario 1040X. State income tax rates Inventario, Pérdida de inventario por desastre. State income tax rates Pagos calificados de asistencia en caso de desastre, Pagos calificados de asistencia en caso de desastre. State income tax rates Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. State income tax rates Plazos Tributarios Aplazados, Zona de desastre con cobertura. State income tax rates Préstamo federal cancelado, Préstamo federal cancelado. State income tax rates Reglas para vivienda principal, Vivienda principal en zona de desastre. State income tax rates , Ganancias. State income tax rates Vivienda inhabitable, Vivienda inhabitable por desastre. State income tax rates Pérdidas en zonas de desastre, Pérdida del inquilino. State income tax rates Pérdidas no deducibles, Pérdidas no deducibles. State income tax rates Pérdidas por hecho fortuito, Tabla 3. State income tax rates Cuándo deducir una pérdida por hecho fortuito o robo Comprobación de las, Comprobación de las pérdidas por hecho fortuito. State income tax rates Cuándo declarar, Pérdidas. State income tax rates Definición, Hecho Fortuito Depósitos monetarios, pérdidas de, Pérdida ordinaria o por hechos fortuitos. State income tax rates Deterioro progresivo, Deterioro progresivo. State income tax rates Pérdidas deducibles, Pérdidas deducibles. State income tax rates Pérdidas no deducibles, Pérdidas no deducibles. State income tax rates Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. State income tax rates Pérdidas por robo, Robo Bienes extraviados o perdidos, Bienes extraviados o perdidos. State income tax rates Comprobación de las, Comprobación de las pérdidas por robo. State income tax rates Cuándo declarar, Pérdidas. State income tax rates Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 3. State income tax rates Cuándo deducir una pérdida por hecho fortuito o robo Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). State income tax rates Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. State income tax rates Valor justo de mercado de los bienes robados, Valor justo de mercado de los bienes robados. State income tax rates Plazo de reposición, Plazo de Reposición Prórroga de, Prórroga. State income tax rates Plazos Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Propiedad alquilada, Propiedad alquilada. State income tax rates Cuándo declarar, Pérdida del inquilino. State income tax rates Propiedad comercial o de generación de ingresos, Propiedad comercial o de generación de ingresos. State income tax rates Propiedad de reposición Base de, Base de la propiedad de reposición. State income tax rates Vivienda principal, Vivienda principal repuesta. State income tax rates Publicaciones (see Ayuda con los impuestos) R Reducción de intereses, Reducción de intereses y multas. State income tax rates Reducción de intereses y multas, Reducción de intereses y multas. State income tax rates Reducción de multas, Reducción de intereses y multas. State income tax rates Reembolsos Asistencia en caso de desastre, Asistencia en caso de desastre. State income tax rates Donaciones en efectivo, Donaciones en efectivo. State income tax rates Falta de presentación de una solicitud, Falta de presentación de una solicitud de reembolso. State income tax rates Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. State income tax rates Recibido después de la deducción de una pérdida, Reembolso Recibido Después de la Deducción de una Pérdida Tipos de, Tipos de Reembolsos Registros para el cálculo de pérdidas por hecho fortuito y robo, Registros para el cálculo de pérdidas por hecho fortuito y robo. State income tax rates S Seguros, Seguro y Otros Reembolsos Gastos de manutención, pagos del seguro por, Pagos del seguro por gastos de manutención. State income tax rates Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. State income tax rates Servicios gratuitos para los impuestos, Cómo Obtener Ayuda con los Impuestos Subsidios de asistencia en caso de desastre, Asistencia en caso de desastre. State income tax rates Subsidios estales de asistencia por desastres para empresas, Subsidios estatales de asistencia por desastre para empresas. State income tax rates Subsidios federales de asistencia en caso de desastre, Subsidios federales de asistencia en caso de desastre. State income tax rates Sugerencias para la publicación, Comentarios y sugerencias. State income tax rates T Tablas y figuras Cómo Declarar la Pérdida de Depósitos Monetarios (Tabla 1), Tabla 1. State income tax rates Cómo Declarar la Pérdida de Depósitos Monetarios Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 1. State income tax rates Cómo Declarar la Pérdida de Depósitos Monetarios , Tabla 3. State income tax rates Cuándo deducir una pérdida por hecho fortuito o robo Tasaciones, Tasaciones. State income tax rates , Costos de fotografías y tasaciones. State income tax rates V Valor justo de mercado Cálculo de la disminución de, Disminución del Valor Justo de Mercado Puntos a no tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Puntos a tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores, Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. State income tax rates Valor sentimental, Valor sentimental. State income tax rates Prev  Up     Home   More Online Publications
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The State Income Tax Rates

State income tax rates Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. State income tax rates Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). State income tax rates Definitions The following definitions are used throughout this publication. State income tax rates Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. State income tax rates See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. State income tax rates Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. State income tax rates You will need to know this date when using this publication for the various tax provisions. State income tax rates Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. State income tax rates Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. State income tax rates 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. State income tax rates 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. State income tax rates 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. State income tax rates 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. State income tax rates 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. State income tax rates Charles, Stone, Taney, Vernon, and Webster. State income tax rates 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. State income tax rates 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. State income tax rates *For more details, go to www. State income tax rates fema. State income tax rates gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. State income tax rates Charitable Giving Incentives. State income tax rates Net Operating Losses. State income tax rates Education Credits. State income tax rates Recapture of Federal Mortgage Subsidy. State income tax rates Tax Relief for Temporary Relocation. State income tax rates Employee Retention Credit. State income tax rates Employer Housing Credit and Exclusion. State income tax rates Demolition and Clean-up Costs. State income tax rates Increase in Rehabilitation Credit. State income tax rates Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. State income tax rates Clair, and Scott. State income tax rates 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. State income tax rates 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. State income tax rates 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. State income tax rates 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. State income tax rates 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. State income tax rates 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. State income tax rates Genevieve, St. State income tax rates Louis, the Independent City of St. State income tax rates Louis, Scott, Sullivan, and Worth. State income tax rates 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. State income tax rates 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. State income tax rates 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. State income tax rates 06/05/2008through07/25/2008 Wisconsin Lafayette. State income tax rates * For more details, go to www. State income tax rates fema. State income tax rates gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. State income tax rates Individuals. State income tax rates   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. State income tax rates A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. State income tax rates   A qualified contribution must also meet all of the following requirements. State income tax rates Be paid after May 1, 2008, and before January 1, 2009. State income tax rates The contribution must be for relief efforts in one or more Midwestern disaster areas. State income tax rates Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. State income tax rates   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. State income tax rates You can carry over any contributions you are not able to deduct for 2008 because of this limit. State income tax rates In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. State income tax rates Exception. State income tax rates   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. State income tax rates Corporations. State income tax rates   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. State income tax rates Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. State income tax rates The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. State income tax rates Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. State income tax rates Partners and shareholders. State income tax rates   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. State income tax rates More information. State income tax rates   For more information, see Publication 526 or Publication 542, Corporations. State income tax rates Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. State income tax rates Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. State income tax rates The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. State income tax rates 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. State income tax rates 41 cents per mile for the period July 1 through December 31, 2008. State income tax rates Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. State income tax rates You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. State income tax rates You cannot claim a deduction or credit for amounts you exclude. State income tax rates You must keep records of miles driven, time, place (or use), and purpose of the mileage. State income tax rates The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. State income tax rates 50. State income tax rates 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. State income tax rates 58. State income tax rates 5 cents per mile for the period July 1 through December 31, 2008. State income tax rates Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. State income tax rates The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. State income tax rates For more information, see Publication 547. State income tax rates Limits on personal casualty or theft losses. State income tax rates   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. State income tax rates Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. State income tax rates When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. State income tax rates A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. State income tax rates When to deduct the loss. State income tax rates   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. State income tax rates However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. State income tax rates Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. State income tax rates   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. State income tax rates Cross out “2008” and enter “2007” at the top of Form 4684. State income tax rates Time limit for making election. State income tax rates   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. State income tax rates The due date (without extensions) for filing your 2008 income tax return. State income tax rates The due date (with extensions) for filing your 2007 income tax return. State income tax rates Example. State income tax rates If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. State income tax rates Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. State income tax rates 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 rates Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). State income tax rates However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. State income tax rates For more information, see the Instructions for Form 4684. State income tax rates Net Operating Losses This benefit applies only to the counties in Table 1. State income tax rates Qualified disaster recovery assistance loss. State income tax rates   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. State income tax rates However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. State income tax rates In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. State income tax rates   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. State income tax rates Qualified disaster recovery assistance casualty loss. State income tax rates   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. State income tax rates For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. State income tax rates Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. State income tax rates More information. State income tax rates   For more information on NOLs, see Publication 536 or Publication 542, Corporations. State income tax rates IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. State income tax rates Definitions Qualified disaster recovery assistance distribution. State income tax rates   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. State income tax rates The distribution was made on or after the applicable disaster date and before January 1, 2010. State income tax rates Your main home was located in a Midwestern disaster area on the applicable disaster date. State income tax rates You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. State income tax rates 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 rates   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. State income tax rates Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. State income tax rates   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. State income tax rates If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. State income tax rates   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. State income tax rates Eligible retirement plan. State income tax rates   An eligible retirement plan can be any of the following. State income tax rates A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). State income tax rates A qualified annuity plan. State income tax rates A tax-sheltered annuity contract. State income tax rates A governmental section 457 deferred compensation plan. State income tax rates A traditional, SEP, SIMPLE, or Roth IRA. State income tax rates Main home. State income tax rates   Generally, your main home is the home where you live most of the time. State income tax rates 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 rates Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. State income tax rates Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. State income tax rates However, if you elect, you can include the entire distribution in your income in the year it was received. State income tax rates Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). State income tax rates However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. State income tax rates For more information, see Form 8930. State income tax rates Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. State income tax rates If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. State income tax rates Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. State income tax rates However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. State income tax rates You have three years from the day after the date you received the distribution to make a repayment. State income tax rates Amounts that are repaid are treated as a qualified rollover and are not included in income. State income tax rates Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. State income tax rates See Form 8930 for more information on how to report repayments. State income tax rates Exceptions. State income tax rates   You cannot repay the following types of distributions. State income tax rates Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). State income tax rates Required minimum distributions. State income tax rates 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 rates Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. State income tax rates If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. State income tax rates For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. State income tax rates To be a qualified distribution, the distribution must meet all of the following requirements. State income tax rates 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 rates The distribution was received after the date that was 6 months before the day after the applicable disaster date. State income tax rates The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. State income tax rates Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. State income tax rates Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. State income tax rates A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. State income tax rates You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. State income tax rates Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. State income tax rates The following benefits are available to qualified individuals. State income tax rates Increases to the limits for distributions treated as loans from employer plans. State income tax rates A 1-year suspension for payments due on plan loans. State income tax rates Qualified individual. State income tax rates   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. State income tax rates 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 rates Limits on plan loans. State income tax rates   The $50,000 limit for distributions treated as plan loans is increased to $100,000. State income tax rates In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. State income tax rates If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. State income tax rates One-year suspension of loan payments. State income tax rates   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. State income tax rates To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. State income tax rates Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. State income tax rates You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. State income tax rates Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. State income tax rates Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. State income tax rates Earned income. State income tax rates    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. State income tax rates If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. State income tax rates Joint returns. State income tax rates   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. State income tax rates If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. State income tax rates Making the election. State income tax rates   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. State income tax rates However, you can make the election for the additional child tax credit even if you do not take the EIC. State income tax rates   Electing to use your 2007 earned income can increase or decrease your EIC. State income tax rates Take the following steps to decide whether to make the election. State income tax rates Figure your 2008 EIC using your 2007 earned income. State income tax rates Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. State income tax rates Add the results of (1) and (2). State income tax rates Figure your 2008 EIC using your 2008 earned income. State income tax rates Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. State income tax rates Add the results of (4) and (5). State income tax rates Compare the results of (3) and (6). State income tax rates If (3) is larger than (6), it is to your benefit to make the election. State income tax rates If (3) is equal to or smaller than (6), making the election will not help you. State income tax rates   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. State income tax rates   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. State income tax rates Getting your 2007 tax return information. State income tax rates   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. State income tax rates You can also get this information by visiting the IRS website at www. State income tax rates irs. State income tax rates gov. State income tax rates   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. State income tax rates See Request for Copy or Transcript of Tax Return on page 11. State income tax rates Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. State income tax rates You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. State income tax rates The additional exemption amount is claimed on Form 8914. State income tax rates You can claim an additional exemption amount only one time for a specific individual. State income tax rates If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. State income tax rates The maximum additional exemption amount you can claim for all displaced individuals is $2,000. State income tax rates Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. State income tax rates The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. State income tax rates If married filing separately, the $2,000 can be divided in $500 increments between the spouses. State income tax rates For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. State income tax rates If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. State income tax rates In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). State income tax rates To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. State income tax rates If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. State income tax rates You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. State income tax rates You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. State income tax rates Food, clothing, or personal items consumed or used by the displaced individual. State income tax rates Reimbursement for the cost of any long distance telephone calls made by the displaced individual. State income tax rates Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. State income tax rates However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. State income tax rates Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. State income tax rates For more information, see Form 8914. State income tax rates Education Credits This benefit applies only to the counties in Table 1. State income tax rates The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. State income tax rates The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. State income tax rates The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. State income tax rates The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. State income tax rates This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. State income tax rates In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. State income tax rates Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. State income tax rates For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. State income tax rates For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. State income tax rates The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. State income tax rates The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. State income tax rates You will need to contact the eligible educational institution for qualified room and board costs. State income tax rates For more information, see Form 8863. State income tax rates See Form 8917 for the tuition and fees deduction. State income tax rates Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. State income tax rates Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. State income tax rates However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. State income tax rates This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. State income tax rates Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. State income tax rates Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. State income tax rates If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. State income tax rates 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 rates This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. State income tax rates You may also have to reduce certain tax attributes by the amount excluded. State income tax rates For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). State income tax rates Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. State income tax rates The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. State income tax rates However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. State income tax rates The IRS has exercised this authority as follows. State income tax rates In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. State income tax rates In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. State income tax rates You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. State income tax rates Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. State income tax rates An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. State income tax rates 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 rates Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). State income tax rates Use Form 5884-A to claim the credit. State income tax rates Employers affected by the severe storms, tornadoes, or flooding. State income tax rates   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. State income tax rates Eligible employer. State income tax rates   For this purpose, an eligible employer is any employer who meets all of the following. State income tax rates Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. State income tax rates Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. State income tax rates Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. State income tax rates Eligible employee. State income tax rates   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. State income tax rates An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. State income tax rates Qualified wages. State income tax rates   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. State income tax rates In addition, the wages must have been paid or incurred after the applicable disaster date. State income tax rates    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 rates    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). State income tax rates Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. State income tax rates 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 rates   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 rates For a special rule that applies to railroad employees, see section 51(h)(1)(B). State income tax rates   Qualified wages do not include the following. State income tax rates Wages paid to your dependent or a related individual. State income tax rates See section 51(i)(1). State income tax rates 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 rates Wages for services of replacement workers during a strike or lockout. State income tax rates   For more information, see Form 5884-A. State income tax rates Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. State income tax rates An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. State income tax rates The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. State income tax rates The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). State income tax rates Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). State income tax rates The employer must use Form 5884-A to claim the credit. State income tax rates A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. State income tax rates The employee cannot be your dependent or a related individual. State income tax rates See section 51(i)(1). State income tax rates For more information, see Form 5884-A. State income tax rates Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. State income tax rates You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. State income tax rates Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. State income tax rates Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. State income tax rates Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. State income tax rates The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. State income tax rates For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. State income tax rates For certified historic structures, the credit percentage is increased from 20% to 26%. State income tax rates For more information, see Form 3468, Investment Credit. State income tax rates Request for Copy or Transcript of Tax Return Request for copy of tax return. State income tax rates   You can use Form 4506 to order a copy of your tax return. State income tax rates Generally, there is a $57 fee for requesting each copy of a tax return. State income tax rates If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. State income tax rates Request for transcript of tax return. State income tax rates   You can use Form 4506-T to order a free transcript of your tax return. State income tax rates 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 rates You can also call 1-800-829-1040 to order a transcript. State income tax rates How To Get Tax Help Special IRS assistance. State income tax rates   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. State income tax rates We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. State income tax rates Call 1-866-562-5227 Monday through FridayIn English–7 a. State income tax rates m. State income tax rates to 10 p. State income tax rates m. State income tax rates local timeIn Spanish–8 a. State income tax rates m. State income tax rates to 9:30 p. State income tax rates m. State income tax rates local time   The IRS website at www. State income tax rates irs. State income tax rates gov has notices and other tax relief information. State income tax rates Check it periodically for any new guidance. State income tax rates 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 rates By selecting the method that is best for you, you will have quick and easy access to tax help. State income tax rates Contacting your Taxpayer Advocate. State income tax rates   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 rates Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. State income tax rates Our service is free, confidential, and tailored to meet your needs. State income tax rates You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. State income tax rates TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. State income tax rates This includes businesses as well as individuals. State income tax rates TAS employees know the IRS and how to navigate it. State income tax rates We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. State income tax rates TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. State income tax rates You can call your local advocate, whose number is in your phone book, in Pub. State income tax rates 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. State income tax rates irs. State income tax rates gov/advocate. State income tax rates You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. State income tax rates You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. State income tax rates taxtoolkit. State income tax rates irs. State income tax rates gov. State income tax rates Low Income Taxpayer Clinics (LITCs). State income tax rates   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. State income tax rates LITCs are independent from the IRS. State income tax rates Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. State income tax rates If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. State income tax rates For more information, see Publication 4134, Low Income Taxpayer Clinic List. State income tax rates This publication is available at www. State income tax rates irs. State income tax rates gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. State income tax rates Free tax services. State income tax rates   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. State income tax rates It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. State income tax rates It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. State income tax rates   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. State income tax rates Free help with your return. State income tax rates   Free help in preparing your return is available nationwide from IRS-trained volunteers. State income tax rates The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. State income tax rates 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 rates To find the nearest VITA or TCE site, call 1-800-829-1040. State income tax rates   As part of the TCE program, AARP offers the Tax-Aide counseling program. State income tax rates To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. State income tax rates aarp. State income tax rates org/money/taxaide. State income tax rates   For more information on these programs, go to www. State income tax rates irs. State income tax rates gov and enter keyword “VITA” in the upper right-hand corner. State income tax rates Internet. State income tax rates You can access the IRS website at www. State income tax rates irs. State income tax rates gov 24 hours a day, 7 days a week to: E-file your return. State income tax rates Find out about commercial tax preparation and e-file services available free to eligible taxpayers. State income tax rates Check the status of your 2009 refund. State income tax rates Go to www. State income tax rates irs. State income tax rates gov and click on Where's My Refund. State income tax rates Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. State income tax rates If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). State income tax rates Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. State income tax rates Download forms, instructions, and publications. State income tax rates Order IRS products online. State income tax rates Research your tax questions online. State income tax rates Search publications online by topic or keyword. State income tax rates Use the online Internal Revenue Code, Regulations, or other official guidance. State income tax rates View Internal Revenue Bulletins (IRBs) published in the last few years. State income tax rates Figure your withholding allowances using the withholding calculator online at www. State income tax rates irs. State income tax rates gov/individuals. State income tax rates Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. State income tax rates Sign up to receive local and national tax news by email. State income tax rates Get information on starting and operating a small business. State income tax rates Phone. State income tax rates Many services are available by phone. State income tax rates Ordering forms, instructions, and publications. State income tax rates Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. State income tax rates You should receive your order within 10 days. State income tax rates Asking tax questions. State income tax rates Call the IRS with your tax questions at 1-800-829-1040. State income tax rates Solving problems. State income tax rates You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. State income tax rates An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. State income tax rates Call your local Taxpayer Assistance Center for an appointment. State income tax rates To find the number, go to www. State income tax rates irs. State income tax rates gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State income tax rates TTY/TDD equipment. State income tax rates 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 rates TeleTax topics. State income tax rates Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. State income tax rates Refund information. State income tax rates To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). State income tax rates Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. State income tax rates If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). State income tax rates Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. State income tax rates Refunds are sent out weekly on Fridays. State income tax rates If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. State income tax rates Other refund information. State income tax rates To check the status of a prior year refund or amended return refund, call 1-800-829-1954. State income tax rates Evaluating the quality of our telephone services. State income tax rates 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 rates One method is for a second IRS representative to listen in on or record random telephone calls. State income tax rates Another is to ask some callers to complete a short survey at the end of the call. State income tax rates Walk-in. State income tax rates Many products and services are available on a walk-in basis. State income tax rates Products. State income tax rates You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State income tax rates 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 rates 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 rates Services. State income tax rates You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. State income tax rates An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State income tax rates If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. State income tax rates No appointment is necessary—just walk in. State income tax rates 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 rates A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. State income tax rates If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. State income tax rates All other issues will be handled without an appointment. State income tax rates To find the number of your local office, go to www. State income tax rates irs. State income tax rates gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. State income tax rates Mail. State income tax rates You can send your order for forms, instructions, and publications to the address below. State income tax rates You should receive a response within 10 days after your request is received. State income tax rates Internal Revenue Service1201 N. State income tax rates Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. State income tax rates You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. State income tax rates Prior-year forms, instructions, and publications. State income tax rates Tax Map: an electronic research tool and finding aid. State income tax rates Tax law frequently asked questions. State income tax rates Tax Topics from the IRS telephone response system. State income tax rates Internal Revenue Code—Title 26 of the U. State income tax rates S. State income tax rates Code. State income tax rates Fill-in, print, and save features for most tax forms. State income tax rates Internal Revenue Bulletins. State income tax rates Toll-free and email technical support. State income tax rates Two releases during the year. State income tax rates – The first release will ship the beginning of January 2010. State income tax rates – The final release will ship the beginning of March 2010. State income tax rates Purchase the DVD from National Technical Information Service (NTIS) at www. State income tax rates irs. State income tax rates gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). State income tax rates Prev  Up  Next   Home   More Online Publications