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Taxact 2011 returning user Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Taxact 2011 returning user The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Taxact 2011 returning user Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Taxact 2011 returning user Exclusion or deduction. Taxact 2011 returning user   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Taxact 2011 returning user Your employer can tell you whether your benefit plan qualifies. Taxact 2011 returning user To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Taxact 2011 returning user You cannot use Form 1040EZ. Taxact 2011 returning user   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Taxact 2011 returning user Therefore, you would not get an exclusion from wages. Taxact 2011 returning user Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Taxact 2011 returning user To claim the deduction, you must use Form 2441. Taxact 2011 returning user   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Taxact 2011 returning user Statement for employee. Taxact 2011 returning user   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Taxact 2011 returning user Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Taxact 2011 returning user Qualifying person(s). Taxact 2011 returning user   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Taxact 2011 returning user If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Taxact 2011 returning user Your disabled spouse who is not physically or mentally able to care for himself or herself. Taxact 2011 returning user Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Taxact 2011 returning user Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Taxact 2011 returning user For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Taxact 2011 returning user Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Taxact 2011 returning user Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Taxact 2011 returning user   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Taxact 2011 returning user   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Taxact 2011 returning user Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Taxact 2011 returning user Supplemental security income (SSI) payments. Taxact 2011 returning user   Social security benefits do not include SSI payments, which are not taxable. Taxact 2011 returning user Do not include these payments in your income. Taxact 2011 returning user Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Taxact 2011 returning user You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Taxact 2011 returning user Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Taxact 2011 returning user You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Taxact 2011 returning user For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Taxact 2011 returning user Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Taxact 2011 returning user Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Taxact 2011 returning user For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Taxact 2011 returning user Retirement and profit-sharing plans. Taxact 2011 returning user   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Taxact 2011 returning user The payments must be reported as a pension or annuity. Taxact 2011 returning user Accrued leave payment. Taxact 2011 returning user   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Taxact 2011 returning user The payment is not a disability payment. Taxact 2011 returning user Include it in your income in the tax year you receive it. Taxact 2011 returning user See Publication 525, Taxable and Nontaxable Income, for more information. Taxact 2011 returning user Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Taxact 2011 returning user For information about military and government disability pensions, see Publication 525. Taxact 2011 returning user VA disability benefits. Taxact 2011 returning user   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Taxact 2011 returning user If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Taxact 2011 returning user   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Taxact 2011 returning user These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Taxact 2011 returning user Other Payments You may receive other payments that are related to your disability. Taxact 2011 returning user The following payments are not taxable. Taxact 2011 returning user Benefit payments from a public welfare fund, such as payments due to blindness. Taxact 2011 returning user Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Taxact 2011 returning user Compensatory (but not punitive) damages for physical injury or physical sickness. Taxact 2011 returning user Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Taxact 2011 returning user Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Taxact 2011 returning user Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Taxact 2011 returning user Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Taxact 2011 returning user More detailed information can be found in Publication 525. Taxact 2011 returning user Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Taxact 2011 returning user Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Taxact 2011 returning user These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Taxact 2011 returning user This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Taxact 2011 returning user For more information, see Publication 525. Taxact 2011 returning user Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Taxact 2011 returning user You must use Schedule A (Form 1040) to itemize your deductions. Taxact 2011 returning user See your form instructions for information on the standard deduction and the deductions you can itemize. Taxact 2011 returning user The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Taxact 2011 returning user Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Taxact 2011 returning user Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Taxact 2011 returning user They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Taxact 2011 returning user You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Taxact 2011 returning user 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Taxact 2011 returning user The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Taxact 2011 returning user For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Taxact 2011 returning user Artificial limbs, contact lenses, eyeglasses, and hearing aids. Taxact 2011 returning user The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Taxact 2011 returning user Cost and repair of special telephone equipment for hearing-impaired persons. Taxact 2011 returning user Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Taxact 2011 returning user ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Taxact 2011 returning user Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Taxact 2011 returning user This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Taxact 2011 returning user Premiums for qualified long-term care insurance, up to certain amounts. Taxact 2011 returning user Improvements to a home that do not increase its value if the main purpose is medical care. Taxact 2011 returning user An example is constructing entrance or exit ramps. Taxact 2011 returning user Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Taxact 2011 returning user See Publication 502 for more information. Taxact 2011 returning user Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Taxact 2011 returning user If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Taxact 2011 returning user 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Taxact 2011 returning user You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Taxact 2011 returning user Impairment-related expenses defined. Taxact 2011 returning user   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Taxact 2011 returning user Publication 502 contains more detailed information. Taxact 2011 returning user Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Taxact 2011 returning user Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Taxact 2011 returning user To qualify, you must pay these expenses so you can work or look for work. Taxact 2011 returning user The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Taxact 2011 returning user You can claim the credit on Form 1040 or 1040A. Taxact 2011 returning user You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Taxact 2011 returning user You figure the credit on Form 2441. Taxact 2011 returning user For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Taxact 2011 returning user Publication 503, Child and Dependent Care Expenses, contains more detailed information. Taxact 2011 returning user Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Taxact 2011 returning user S. Taxact 2011 returning user citizen or a resident alien and either of the following apply. Taxact 2011 returning user You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Taxact 2011 returning user You can claim the credit on Form 1040 or 1040A. Taxact 2011 returning user You figure the credit on Schedule R. Taxact 2011 returning user For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Taxact 2011 returning user Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Taxact 2011 returning user Earned Income Credit This credit is based on the amount of your earned income. Taxact 2011 returning user You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Taxact 2011 returning user To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Taxact 2011 returning user If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Taxact 2011 returning user You cannot use Form 1040EZ if you have a qualifying child. Taxact 2011 returning user Qualifying child. Taxact 2011 returning user   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Taxact 2011 returning user Earned income. Taxact 2011 returning user   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Taxact 2011 returning user However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Taxact 2011 returning user More information. Taxact 2011 returning user   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Taxact 2011 returning user Publication 596, Earned Income Credit (EIC), contains more detailed information. Taxact 2011 returning user Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Taxact 2011 returning user A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Taxact 2011 returning user This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Taxact 2011 returning user In this case you do not have to pay employment taxes on the amount you pay. Taxact 2011 returning user But if you control what work is done and how it is done, the worker is your employee. Taxact 2011 returning user If you possess the right to discharge a worker, that worker is generally considered to be your employee. Taxact 2011 returning user If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Taxact 2011 returning user To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Taxact 2011 returning user Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Taxact 2011 returning user Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Taxact 2011 returning user For more information, see chapter 7 of Publication 535, Business Expenses. Taxact 2011 returning user Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Taxact 2011 returning user The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Taxact 2011 returning user See Form 8826, Disabled Access Credit, for more information. Taxact 2011 returning user Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Taxact 2011 returning user One targeted group consists of vocational rehabilitation referrals. Taxact 2011 returning user These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Taxact 2011 returning user See Form 5884, Work Opportunity Credit. Taxact 2011 returning user How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Taxact 2011 returning user Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Taxact 2011 returning user Free help with your tax return. Taxact 2011 returning user   Free help in preparing your return is available nationwide from IRS-certified volunteers. Taxact 2011 returning user The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Taxact 2011 returning user The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Taxact 2011 returning user 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. Taxact 2011 returning user Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Taxact 2011 returning user To find the nearest VITA or TCE site, visit IRS. Taxact 2011 returning user gov or call 1-800-906-9887. Taxact 2011 returning user   As part of the TCE program, AARP offers the Tax-Aide counseling program. Taxact 2011 returning user To find the nearest AARP Tax-Aide site, visit AARP's website at www. Taxact 2011 returning user aarp. Taxact 2011 returning user org/money/taxaide or call 1-888-227-7669. Taxact 2011 returning user   For more information on these programs, go to IRS. Taxact 2011 returning user gov and enter “VITA” in the search box. Taxact 2011 returning user Internet. Taxact 2011 returning user IRS. Taxact 2011 returning user gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Taxact 2011 returning user Apply for an Employer Identification Number (EIN). Taxact 2011 returning user Go to IRS. Taxact 2011 returning user gov and enter Apply for an EIN in the search box. Taxact 2011 returning user Request an Electronic Filing PIN by going to IRS. Taxact 2011 returning user gov and entering Electronic Filing PIN in the search box. Taxact 2011 returning user Check the status of your 2013 refund with Where's My Refund? Go to IRS. Taxact 2011 returning user gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Taxact 2011 returning user If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Taxact 2011 returning user Check the status of your amended return. Taxact 2011 returning user Go to IRS. Taxact 2011 returning user gov and enter Where's My Amended Return in the search box. Taxact 2011 returning user Download forms, instructions, and publications, including some accessible versions. Taxact 2011 returning user Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Taxact 2011 returning user gov or IRS2Go. Taxact 2011 returning user Tax return and tax account transcripts are generally available for the current year and past three years. Taxact 2011 returning user Figure your income tax withholding with the IRS Withholding Calculator on IRS. Taxact 2011 returning user gov. Taxact 2011 returning user 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. Taxact 2011 returning user Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Taxact 2011 returning user gov. Taxact 2011 returning user Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Taxact 2011 returning user gov or IRS2Go. Taxact 2011 returning user Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Taxact 2011 returning user An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Taxact 2011 returning user Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Taxact 2011 returning user If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Taxact 2011 returning user Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Taxact 2011 returning user Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Taxact 2011 returning user gov. Taxact 2011 returning user Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Taxact 2011 returning user The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Taxact 2011 returning user Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Taxact 2011 returning user AARP offers the Tax-Aide counseling program as part of the TCE program. Taxact 2011 returning user Visit AARP's website to find the nearest Tax-Aide location. Taxact 2011 returning user Research your tax questions. Taxact 2011 returning user Search publications and instructions by topic or keyword. Taxact 2011 returning user Read the Internal Revenue Code, regulations, or other official guidance. Taxact 2011 returning user Read Internal Revenue Bulletins. Taxact 2011 returning user Sign up to receive local and national tax news by email. Taxact 2011 returning user Phone. Taxact 2011 returning user You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Taxact 2011 returning user Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Taxact 2011 returning user Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. Taxact 2011 returning user Call to locate the nearest volunteer help site, 1-800-906-9887. Taxact 2011 returning user Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Taxact 2011 returning user The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Taxact 2011 returning user Most VITA and TCE sites offer free electronic filing. Taxact 2011 returning user Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Taxact 2011 returning user Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Taxact 2011 returning user Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Taxact 2011 returning user The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Taxact 2011 returning user If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Taxact 2011 returning user Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Taxact 2011 returning user Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Taxact 2011 returning user Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Taxact 2011 returning user Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Taxact 2011 returning user Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Taxact 2011 returning user You should receive your order within 10 business days. Taxact 2011 returning user Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Taxact 2011 returning user Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Taxact 2011 returning user Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Taxact 2011 returning user Call to ask tax questions, 1-800-829-1040. Taxact 2011 returning user Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Taxact 2011 returning user The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Taxact 2011 returning user These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Taxact 2011 returning user gsa. Taxact 2011 returning user gov/fedrelay. Taxact 2011 returning user Walk-in. Taxact 2011 returning user You can find a selection of forms, publications and services — in-person, face-to-face. Taxact 2011 returning user Products. Taxact 2011 returning user You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxact 2011 returning user Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Taxact 2011 returning user Services. Taxact 2011 returning user You can walk in to your local TAC most business days for personal, face-to-face tax help. Taxact 2011 returning user An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Taxact 2011 returning user 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 TAC where you can talk with an IRS representative face-to-face. Taxact 2011 returning user No appointment is necessary—just walk in. Taxact 2011 returning user Before visiting, check www. Taxact 2011 returning user irs. Taxact 2011 returning user gov/localcontacts for hours of operation and services provided. Taxact 2011 returning user Mail. Taxact 2011 returning user You can send your order for forms, instructions, and publications to the address below. Taxact 2011 returning user You should receive a response within 10 business days after your request is received. Taxact 2011 returning user  Internal Revenue Service 1201 N. Taxact 2011 returning user Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Taxact 2011 returning user   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Taxact 2011 returning user Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Taxact 2011 returning user What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Taxact 2011 returning user 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. Taxact 2011 returning user You face (or your business is facing) an immediate threat of adverse action. Taxact 2011 returning user You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Taxact 2011 returning user   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. Taxact 2011 returning user Here's why we can help: TAS is an independent organization within the IRS. Taxact 2011 returning user Our advocates know how to work with the IRS. Taxact 2011 returning user Our services are free and tailored to meet your needs. Taxact 2011 returning user We have offices in every state, the District of Columbia, and Puerto Rico. Taxact 2011 returning user 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 www. Taxact 2011 returning user irs. Taxact 2011 returning user gov/advocate, or call us toll-free at 1-877-777-4778. Taxact 2011 returning user How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Taxact 2011 returning user If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Taxact 2011 returning user irs. Taxact 2011 returning user gov/sams. Taxact 2011 returning user Low Income Taxpayer Clinics. Taxact 2011 returning user   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. Taxact 2011 returning user Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Taxact 2011 returning user Visit www. Taxact 2011 returning user TaxpayerAdvocate. Taxact 2011 returning user irs. Taxact 2011 returning user gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Taxact 2011 returning user Prev  Up  Next   Home   More Online Publications
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The Regularoty Information Service Center is the face of the Office of Information and Regulatory Affairs. The Office reviews all pending federal regulations. The Center makes available all current federal regulations in the Unified Agenda. Further, the Center lists all pending regulations that are currently under review by the Office in the Dashboard.

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The Taxact 2011 Returning User

Taxact 2011 returning user Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. Taxact 2011 returning user irs. Taxact 2011 returning user gov/pub908. Taxact 2011 returning user What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. Taxact 2011 returning user  The Pension Protection Act of 2006, P. Taxact 2011 returning user L. Taxact 2011 returning user 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. Taxact 2011 returning user This provision was not extended for tax years beginning on or after January 1, 2010. Taxact 2011 returning user Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. Taxact 2011 returning user  Beginning June 24, 2011, the IRS clarified in T. Taxact 2011 returning user D. Taxact 2011 returning user 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. Taxact 2011 returning user The previous extension of time to file a bankruptcy estate return was 5 months. Taxact 2011 returning user Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. Taxact 2011 returning user  The changes to the U. Taxact 2011 returning user S. Taxact 2011 returning user Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. Taxact 2011 returning user Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. Taxact 2011 returning user Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. Taxact 2011 returning user In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. Taxact 2011 returning user Photographs of missing children. Taxact 2011 returning user  The IRS is a proud partner with the National Center for Missing and Exploited Children. Taxact 2011 returning user Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxact 2011 returning user You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Taxact 2011 returning user Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. Taxact 2011 returning user Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. Taxact 2011 returning user If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. Taxact 2011 returning user This publication explains the basic federal income tax aspects of bankruptcy. Taxact 2011 returning user A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. Taxact 2011 returning user This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. Taxact 2011 returning user Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. Taxact 2011 returning user This filing creates the bankruptcy estate. Taxact 2011 returning user The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. Taxact 2011 returning user The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. Taxact 2011 returning user The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. Taxact 2011 returning user Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. Taxact 2011 returning user If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. Taxact 2011 returning user However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. Taxact 2011 returning user See Debt Cancellation, later. Taxact 2011 returning user Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. Taxact 2011 returning user S. Taxact 2011 returning user Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. Taxact 2011 returning user S. Taxact 2011 returning user Individual Income Tax Return, and separate instructions 1041 U. Taxact 2011 returning user S. Taxact 2011 returning user Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Taxact 2011 returning user 4868 Application for Automatic Extension of Time To File U. Taxact 2011 returning user S. Taxact 2011 returning user Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. Taxact 2011 returning user Prev  Up  Next   Home   More Online Publications