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Unemployment Tax Return

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Unemployment Tax Return

Unemployment tax return Publication 570 - Introductory Material Table of Contents Future developments. Unemployment tax return What's New Reminders IntroductionOrdering forms and publications. Unemployment tax return Tax questions. Unemployment tax return Useful Items - You may want to see: Future developments. Unemployment tax return For information about any additional changes to the 2013 tax law affecting Pub. Unemployment tax return 570, please go to www. Unemployment tax return irs. Unemployment tax return gov/pub570. Unemployment tax return What's New Maximum income subject to social security tax. Unemployment tax return . Unemployment tax return  For 2013, the maximum amount of self-employment income subject to social security is $113,700. Unemployment tax return Optional methods to figure net earnings. Unemployment tax return . Unemployment tax return  For 2013, the maximum income for using the optional methods is $4,640. Unemployment tax return Additional Medicare Tax. Unemployment tax return  Beginning in 2013, you may be required to pay Additional Medicare Tax. Unemployment tax return Also, you may need to report Additional Medicare Tax withheld by your employer. Unemployment tax return For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Unemployment tax return S. Unemployment tax return Tax Return in chapter 4. Unemployment tax return Net Investment Income Tax. Unemployment tax return  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Unemployment tax return 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Unemployment tax return Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Unemployment tax return Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Unemployment tax return The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Unemployment tax return For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Unemployment tax return Reminders Individual taxpayer identification numbers (ITINs) for aliens. Unemployment tax return  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. Unemployment tax return For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Unemployment tax return Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Unemployment tax return If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Unemployment tax return Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Unemployment tax return The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Unemployment tax return Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Unemployment tax return Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Unemployment tax return irs. Unemployment tax return gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Unemployment tax return An ITIN is for tax use only. Unemployment tax return It does not entitle you to social security benefits or change your employment or immigration status under U. Unemployment tax return S. Unemployment tax return law. Unemployment tax return Electronic filing. Unemployment tax return . Unemployment tax return  You can e-file Form 1040-SS. Unemployment tax return For general information about  electronic filing, visit www. Unemployment tax return irs. Unemployment tax return gov/efile. Unemployment tax return Earned income credit (EIC). Unemployment tax return  Generally, if you are a bona fide resident of a U. Unemployment tax return S. Unemployment tax return possession, you cannot claim the EIC on your U. Unemployment tax return S. Unemployment tax return tax return. Unemployment tax return However, certain U. Unemployment tax return S. Unemployment tax return possessions may allow bona fide residents to claim the EIC on their possession tax return. Unemployment tax return To claim the EIC on your U. Unemployment tax return S. Unemployment tax return tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Unemployment tax return If you have a child, the child must have lived with you in the United States for more than half the year. Unemployment tax return For this purpose, the United States includes only the 50 states and the District of Columbia. Unemployment tax return Special rules apply to military personnel stationed outside the United States. Unemployment tax return For more information on this credit, see Publication 596, Earned Income Credit. Unemployment tax return Form 8938, Statement of Specified Foreign Financial Assets. Unemployment tax return  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Unemployment tax return S. Unemployment tax return income tax return with the IRS. Unemployment tax return If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Unemployment tax return See Bona fide resident of a U. Unemployment tax return S. Unemployment tax return possession, in the Instructions for Form 8938 for more details. Unemployment tax return For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Unemployment tax return irs. Unemployment tax return gov/businesses/corporations/article/0,,id=236667,00. Unemployment tax return html. Unemployment tax return If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Unemployment tax return Change of address. Unemployment tax return  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Unemployment tax return S. Unemployment tax return possession tax administration, if appropriate. Unemployment tax return Mail Form 8822 to the Internal Revenue Service Center or U. Unemployment tax return S. Unemployment tax return possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Unemployment tax return If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Unemployment tax return Photographs of missing children. Unemployment tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Unemployment tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Unemployment tax return 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. Unemployment tax return Introduction This publication discusses how to treat income received from the following U. Unemployment tax return S. Unemployment tax return possessions on your tax return(s). Unemployment tax return American Samoa. Unemployment tax return The Commonwealth of Puerto Rico (Puerto Rico). Unemployment tax return The Commonwealth of the Northern Mariana Islands (CNMI). Unemployment tax return Guam. Unemployment tax return The U. Unemployment tax return S. Unemployment tax return Virgin Islands (USVI). Unemployment tax return Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Unemployment tax return Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Unemployment tax return Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Unemployment tax return Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Unemployment tax return You may have to file a U. Unemployment tax return S. Unemployment tax return tax return only, a possession tax return only, or both returns. Unemployment tax return This generally depends on whether you are a bona fide resident of the possession. Unemployment tax return In some cases, you may have to file a U. Unemployment tax return S. Unemployment tax return return, but will be able to exclude income earned in a possession from U. Unemployment tax return S. Unemployment tax return tax. Unemployment tax return You can find illustrated examples of some of the additional forms required in chapter 5. Unemployment tax return If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Unemployment tax return S. Unemployment tax return income tax return, the information in chapter 4 will tell you how to file your U. Unemployment tax return S. Unemployment tax return tax return. Unemployment tax return This information also applies if you have income from U. Unemployment tax return S. Unemployment tax return insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Unemployment tax return These other U. Unemployment tax return S. Unemployment tax return insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Unemployment tax return If you need information on U. Unemployment tax return S. Unemployment tax return taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Unemployment tax return S. Unemployment tax return possession, write to the tax department of that possession. Unemployment tax return Their addresses are provided in chapter 3 under the individual headings for each possession. Unemployment tax return Comments and suggestions. Unemployment tax return   We welcome your comments about this publication and your suggestions for future editions. Unemployment tax return   You can send us comments from www. Unemployment tax return irs. Unemployment tax return gov/formspubs/. Unemployment tax return Click on “More Information”and then on “Comment on Tax Forms and Publications. Unemployment tax return ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Unemployment tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Unemployment tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Unemployment tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Unemployment tax return Ordering forms and publications. Unemployment tax return   Visit www. Unemployment tax return irs. Unemployment tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Unemployment tax return Internal Revenue Service 1201 N. Unemployment tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Unemployment tax return   If you have a tax question, check the information available on IRS. Unemployment tax return gov or call 1-800-829-1040. Unemployment tax return We cannot answer tax questions sent to either of the above addresses. Unemployment tax return You can get the necessary possession tax forms at the tax office for the appropriate possession. Unemployment tax return The office addresses are given in chapter 3. Unemployment tax return Useful Items - You may want to see: Publication 54 Tax Guide for U. Unemployment tax return S. Unemployment tax return Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Unemployment tax return S. Unemployment tax return Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Unemployment tax return S. Unemployment tax return Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Unemployment tax return S. Unemployment tax return Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Unemployment tax return S. Unemployment tax return Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Unemployment tax return S. Unemployment tax return Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of June 19 Severe Storms in Kentucky

IN-2011-12, Sept. 2, 2011

INDIANAPOLIS — Victims of severe storms, tornadoes, and flooding that began on June 19, 2011 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

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

The declaration permits the IRS to postpone until August 18 certain deadlines falling on or after June 19 and on or before August 18 for taxpayers who reside or have a business in the disaster area.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after June 19 and on or before July 5, 2011, as long as the deposits were made by July 5, 2011.

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

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

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until August 18 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after June 19 and on or before August 18.

The IRS also gives affected taxpayers until August 18 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August 20, 2007), that are due to be performed on or after June 19 and on or before August 18.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after June 19 and on or before July 5 provided the taxpayer made these deposits by July 5.

Casualty Losses

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

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky/Severe Storms, Tornadoes, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

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

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Page Last Reviewed or Updated: 20-Mar-2014

The Unemployment Tax Return

Unemployment tax return Publication 3 - Additional Material Prev  Up  Next   Home   More Online Publications