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Vita Tax

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Vita Tax

Vita tax Index A Additional Medicare Tax, Reminders, Reporting sick pay on Form W-2. Vita tax Agents, reporting, Agents Agricultural workers, H-2A agricultural workers. Vita tax Alternative methods of withholding, 9. Vita tax Alternative Methods for Figuring Withholding Annuity payments, 8. Vita tax Pensions and Annuities Assistance (see Tax help) Awards, employee achievement, Employee Achievement Awards B Back pay, Back Pay Below-market rate loans, Interest-Free and Below-Market-Interest-Rate Loans C Comments on publication, Comments and suggestions. Vita tax Common paymaster, Common Paymaster Common-law employees, Common-Law Employees Common-law rules, Common-Law Rules Corporate officers, Common-Law Employees D Deferred compensation plans, nonqualified, Nonqualified Deferred Compensation Plans Direct sellers, Direct sellers. Vita tax Director of corporation, Common-Law Employees E Electronic Form W-2, Reminders Employee achievement awards, Employee Achievement Awards Employee or contractor Attorney, Attorney Automobile industry, Automobile Industry Building industry, Building and Construction Industry Computer industry, Computer Industry Salesperson, Salesperson Taxicab driver, Taxicab Driver Trucking industry, Trucking Industry Employee's taxes paid by employer, Employee's Portion of Taxes Paid by Employer Employees Common-law rules, Common-Law Rules Industry examples, Industry Examples Statutory, Statutory Employees Employees defined, 1. Vita tax Who Are Employees? Employees misclassification, Misclassification of Employees Excessive termination payments (golden parachute), Golden Parachute Payments Exempt organizations, 3. Vita tax Employees of Exempt Organizations F Fellowship payments, Scholarship and Fellowship Payments Form W-2, electronic filing, Reminders G Golden parachute, Golden Parachute Payments I Idle time, Withholding for Idle Time Independent contractors, Independent Contractors Indian gaming profits, 10. Vita tax Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Interest-free loans, Interest-Free and Below-Market-Interest-Rate Loans International social security agreements, International Social Security Agreements L Leased employees, Leased employees. Vita tax Leave sharing plans, Leave Sharing Plans Loans, interest-free or below-market rate, Interest-Free and Below-Market-Interest-Rate Loans M Ministers, Ministers. Vita tax Misclassification of employees, Misclassification of Employees N Nonqualified plans, Nonqualified Deferred Compensation Plans O Officer of corporation, Common-Law Employees Outplacement services, Outplacement Services P Pension payments, 8. Vita tax Pensions and Annuities Publications (see Tax help) R Real estate agents, Licensed real estate agents. Vita tax Religious exemptions, 4. Vita tax Religious Exemptions and Special Rules for Ministers Reporting agents, Agents S Scholarship payments, Scholarship and Fellowship Payments Sick pay, 6. Vita tax Sick Pay Reporting SIMPLE retirement plans, SIMPLE Retirement Plans Simplified employee pension, Contributions to a Simplified Employee Pension (SEP) Statutory employees, Statutory Employees Statutory nonemployees, Statutory Nonemployees Suggestions for publication, Comments and suggestions. Vita tax Supplemental unemployment benefits, Supplemental Unemployment Benefits T Tax help, How To Get Tax Help Tax-exempt organizations, 3. Vita tax Employees of Exempt Organizations Tax-sheltered annuities, Tax-Sheltered Annuities Technical service specialists, Technical service specialists. Vita tax Third-party sick pay, Sick Pay Paid by Third Party , Third-party sick pay recap Forms W-2 and W-3. Vita tax TTY/TDD information, How To Get Tax Help W Withholding Alternative methods, 9. Vita tax Alternative Methods for Figuring Withholding Idle time payments, Withholding for Idle Time Indian gaming profits, 10. Vita tax Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Pensions and annuities, Federal Income Tax Withholding Sick pay, Income Tax Withholding on Sick Pay Prev  Up     Home   More Online Publications
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Federal Legislative Branch

The legislative branch is the law making branch of government made up of the Senate, the House of Representatives, and agencies that support Congress.

U.S. Congress

Legislative Process Overview

Learn how the US Congress works to create laws.

Show Video Transcript

Article I of the U.S. Constitution grants all legislative powers to a bicameral Congress: a House of Representatives and a Senate that are the result of a “Great Compromise” seeking to balance the effects of popular majorities with the interests of the states. Our system currently provides for a two-year term of office for House members from the 435 population-based districts. In the Senate, voters of each state elect two Senators, who serve 6-year terms that overlap (such that only one-third of the chamber is up for election in any given election cycle).

The two chambers are fundamentally equal in their legislative roles and functions. Only the House can originate revenue legislation, and only the Senate confirms presidential nominations and approves treaties, but the enactment of law always requires both chambers to separately agree to the same bill in the same form before presenting it to the President.

Because each chamber has the constitutional authority to make its own rules, the House and Senate have developed some very different ways of processing legislation, perhaps partially flowing from their constitutional differences. In general, House rules and practices allow a numerical majority to process legislation relatively quickly. Senate rules and procedures, on the other hand, favor deliberation over quick action, as they provide significant procedural leverage to individual Senators.

Congressional action is typically planned and coordinated by party leaders in each chamber, who have been chosen by members of their own caucus or conference – that is, the group of members in a chamber who share a party affiliation. Majority party leaders in the House have important powers and prerogatives to effectively set the policy agenda and decide which proposals will receive floor consideration. In the Senate, the leader of the majority party is generally expected to propose items for consideration, but formal tools that allow a numerical majority to take action are few. Instead, majority party leadership typically must negotiate with minority party leaders (and often all Senators) to effectively conduct Senate floor action.

In both chambers, much of the policy expertise resides in the standing committees – panels of members from both parties that typically take the lead in developing and assessing legislation. Members typically serve on a small number of committees, often for many years, allowing them to become highly knowledgeable in certain policy areas. All committees are chaired by a member of the majority party, though chairs often work closely with the committee’s ranking member, the most senior member of the minority party on the committee. In almost all cases, the ratio of majority party to minority party members on a committee roughly reflects the overall partisan ratio in the congressional chamber.

Committee members and staff focus much of their time on drafting and considering legislative proposals, but committees engage in other activities, as well. Once law is enacted, Congress has the prerogative and responsibility to provide oversight of policy implementation, and its committees take the lead in this effort. Both chambers provide their committees with significant powers and latitude for oversight and investigations into questions of public policy and its effects.

While the engine of legislative ideas and action is Congress itself, the President has influence in the legislative process, as well. The President recommends an annual budget for federal agencies and often suggests legislation. Perhaps more significantly, the power to veto legislation can affect the content of bills passed by Congress. Since it is quite unusual for law to be enacted over a presidential veto, Congress typically must accommodate the president’s position on proposed policies.

The process by which a bill becomes law is rarely predictable and can vary significantly from bill to bill. In fact, for many bills, the process will not follow the sequence of congressional stages that are often understood to make up the legislative process. The presentations on specific topics that follow present a more detailed look at each of the common stages through which a bill may move, but keep in mind that complications and variations abound in practice.

The Vita Tax

Vita tax 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. Vita tax 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). Vita tax Definitions The following definitions are used throughout this publication. Vita tax 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. Vita tax See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Vita tax 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. Vita tax You will need to know this date when using this publication for the various tax provisions. Vita tax Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Vita tax 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. Vita tax 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. Vita tax 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. Vita tax 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. Vita tax 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Vita tax 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. Vita tax Charles, Stone, Taney, Vernon, and Webster. Vita tax 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Vita tax 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. Vita tax *For more details, go to www. Vita tax fema. Vita tax 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. Vita tax Charitable Giving Incentives. Vita tax Net Operating Losses. Vita tax Education Credits. Vita tax Recapture of Federal Mortgage Subsidy. Vita tax Tax Relief for Temporary Relocation. Vita tax Employee Retention Credit. Vita tax Employer Housing Credit and Exclusion. Vita tax Demolition and Clean-up Costs. Vita tax Increase in Rehabilitation Credit. Vita tax Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Vita tax Clair, and Scott. Vita tax 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Vita tax 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Vita tax 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. Vita tax 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Vita tax 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Vita tax 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. Vita tax Genevieve, St. Vita tax Louis, the Independent City of St. Vita tax Louis, Scott, Sullivan, and Worth. Vita tax 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Vita tax 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. Vita tax 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Vita tax 06/05/2008through07/25/2008 Wisconsin Lafayette. Vita tax * For more details, go to www. Vita tax fema. Vita tax gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Vita tax Individuals. Vita tax   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Vita tax 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. Vita tax   A qualified contribution must also meet all of the following requirements. Vita tax Be paid after May 1, 2008, and before January 1, 2009. Vita tax The contribution must be for relief efforts in one or more Midwestern disaster areas. Vita tax 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. Vita tax   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Vita tax You can carry over any contributions you are not able to deduct for 2008 because of this limit. Vita tax In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Vita tax Exception. Vita tax   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. Vita tax Corporations. Vita tax   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. Vita tax 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. Vita tax 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. Vita tax Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Vita tax Partners and shareholders. Vita tax   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Vita tax More information. Vita tax   For more information, see Publication 526 or Publication 542, Corporations. Vita tax Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Vita tax Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Vita tax 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. Vita tax 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Vita tax 41 cents per mile for the period July 1 through December 31, 2008. Vita tax Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Vita tax 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. Vita tax You cannot claim a deduction or credit for amounts you exclude. Vita tax You must keep records of miles driven, time, place (or use), and purpose of the mileage. Vita tax The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Vita tax 50. Vita tax 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Vita tax 58. Vita tax 5 cents per mile for the period July 1 through December 31, 2008. Vita tax Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Vita tax 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. Vita tax For more information, see Publication 547. Vita tax Limits on personal casualty or theft losses. Vita tax   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. Vita tax 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. Vita tax When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Vita tax 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. Vita tax When to deduct the loss. Vita tax   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Vita tax However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Vita tax Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Vita tax   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. Vita tax Cross out “2008” and enter “2007” at the top of Form 4684. Vita tax Time limit for making election. Vita tax   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Vita tax The due date (without extensions) for filing your 2008 income tax return. Vita tax The due date (with extensions) for filing your 2007 income tax return. Vita tax Example. Vita tax 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. Vita tax Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Vita tax 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. Vita tax 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). Vita tax 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. Vita tax For more information, see the Instructions for Form 4684. Vita tax Net Operating Losses This benefit applies only to the counties in Table 1. Vita tax Qualified disaster recovery assistance loss. Vita tax   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Vita tax 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. Vita tax In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Vita tax   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. Vita tax Qualified disaster recovery assistance casualty loss. Vita tax   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. Vita tax 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. Vita tax 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. Vita tax More information. Vita tax   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Vita tax 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. Vita tax Definitions Qualified disaster recovery assistance distribution. Vita tax   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Vita tax The distribution was made on or after the applicable disaster date and before January 1, 2010. Vita tax Your main home was located in a Midwestern disaster area on the applicable disaster date. Vita tax 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. Vita tax 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. Vita tax   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. Vita tax Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Vita tax   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Vita tax 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. Vita tax   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. Vita tax Eligible retirement plan. Vita tax   An eligible retirement plan can be any of the following. Vita tax A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Vita tax A qualified annuity plan. Vita tax A tax-sheltered annuity contract. Vita tax A governmental section 457 deferred compensation plan. Vita tax A traditional, SEP, SIMPLE, or Roth IRA. Vita tax Main home. Vita tax   Generally, your main home is the home where you live most of the time. Vita tax A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Vita tax Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Vita tax Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Vita tax However, if you elect, you can include the entire distribution in your income in the year it was received. Vita tax 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). Vita tax 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. Vita tax For more information, see Form 8930. Vita tax Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Vita tax 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. Vita tax Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Vita tax However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Vita tax You have three years from the day after the date you received the distribution to make a repayment. Vita tax Amounts that are repaid are treated as a qualified rollover and are not included in income. Vita tax Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Vita tax See Form 8930 for more information on how to report repayments. Vita tax Exceptions. Vita tax   You cannot repay the following types of distributions. Vita tax Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Vita tax Required minimum distributions. Vita tax 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. Vita tax 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. Vita tax 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. Vita tax For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Vita tax To be a qualified distribution, the distribution must meet all of the following requirements. Vita tax 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. Vita tax The distribution was received after the date that was 6 months before the day after the applicable disaster date. Vita tax 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. Vita tax Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Vita tax Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Vita tax 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. Vita tax You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Vita tax Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Vita tax The following benefits are available to qualified individuals. Vita tax Increases to the limits for distributions treated as loans from employer plans. Vita tax A 1-year suspension for payments due on plan loans. Vita tax Qualified individual. Vita tax   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. Vita tax 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. Vita tax Limits on plan loans. Vita tax   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Vita tax In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Vita tax 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. Vita tax One-year suspension of loan payments. Vita tax   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Vita tax 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. Vita tax Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Vita tax 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. Vita tax Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Vita tax 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. Vita tax Earned income. Vita tax    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. Vita tax 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. Vita tax Joint returns. Vita tax   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Vita tax If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Vita tax Making the election. Vita tax   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. Vita tax However, you can make the election for the additional child tax credit even if you do not take the EIC. Vita tax   Electing to use your 2007 earned income can increase or decrease your EIC. Vita tax Take the following steps to decide whether to make the election. Vita tax Figure your 2008 EIC using your 2007 earned income. Vita tax Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Vita tax Add the results of (1) and (2). Vita tax Figure your 2008 EIC using your 2008 earned income. Vita tax Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Vita tax Add the results of (4) and (5). Vita tax Compare the results of (3) and (6). Vita tax If (3) is larger than (6), it is to your benefit to make the election. Vita tax If (3) is equal to or smaller than (6), making the election will not help you. Vita tax   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. Vita tax   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. Vita tax Getting your 2007 tax return information. Vita tax   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. Vita tax You can also get this information by visiting the IRS website at www. Vita tax irs. Vita tax gov. Vita tax   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. Vita tax See Request for Copy or Transcript of Tax Return on page 11. Vita tax 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. Vita tax 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. Vita tax The additional exemption amount is claimed on Form 8914. Vita tax You can claim an additional exemption amount only one time for a specific individual. Vita tax If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Vita tax The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Vita tax Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Vita tax The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Vita tax If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Vita tax 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. Vita tax 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. Vita tax 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). Vita tax 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. Vita tax 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. Vita tax You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Vita tax You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Vita tax Food, clothing, or personal items consumed or used by the displaced individual. Vita tax Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Vita tax Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Vita tax 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. Vita tax 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. Vita tax For more information, see Form 8914. Vita tax Education Credits This benefit applies only to the counties in Table 1. Vita tax 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. Vita tax 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. Vita tax The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Vita tax The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Vita tax This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Vita tax 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. Vita tax Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Vita tax For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Vita tax 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. Vita tax 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. Vita tax The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Vita tax You will need to contact the eligible educational institution for qualified room and board costs. Vita tax For more information, see Form 8863. Vita tax See Form 8917 for the tuition and fees deduction. Vita tax Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Vita tax 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. Vita tax 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. Vita tax 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. Vita tax 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. Vita tax 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. Vita tax 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. Vita tax 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. Vita tax This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Vita tax You may also have to reduce certain tax attributes by the amount excluded. Vita tax For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Vita tax Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Vita tax 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. Vita tax However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Vita tax The IRS has exercised this authority as follows. Vita tax 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. Vita tax 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. Vita tax 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. Vita tax Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Vita tax An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Vita tax The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Vita tax Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Vita tax Use Form 5884-A to claim the credit. Vita tax Employers affected by the severe storms, tornadoes, or flooding. Vita tax   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Vita tax Eligible employer. Vita tax   For this purpose, an eligible employer is any employer who meets all of the following. Vita tax Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Vita tax Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Vita tax 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. Vita tax Eligible employee. Vita tax   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. Vita tax 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. Vita tax Qualified wages. Vita tax   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. Vita tax In addition, the wages must have been paid or incurred after the applicable disaster date. Vita tax    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. Vita tax    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Vita tax Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Vita tax Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Vita tax   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. Vita tax For a special rule that applies to railroad employees, see section 51(h)(1)(B). Vita tax   Qualified wages do not include the following. Vita tax Wages paid to your dependent or a related individual. Vita tax See section 51(i)(1). Vita tax 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. Vita tax Wages for services of replacement workers during a strike or lockout. Vita tax   For more information, see Form 5884-A. Vita tax Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Vita tax An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Vita tax 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. Vita tax 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). Vita tax Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Vita tax The employer must use Form 5884-A to claim the credit. Vita tax 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. Vita tax The employee cannot be your dependent or a related individual. Vita tax See section 51(i)(1). Vita tax For more information, see Form 5884-A. Vita tax Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Vita tax 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. Vita tax 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. Vita tax 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. Vita tax Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Vita tax 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. Vita tax For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Vita tax For certified historic structures, the credit percentage is increased from 20% to 26%. Vita tax For more information, see Form 3468, Investment Credit. Vita tax Request for Copy or Transcript of Tax Return Request for copy of tax return. Vita tax   You can use Form 4506 to order a copy of your tax return. Vita tax Generally, there is a $57 fee for requesting each copy of a tax return. Vita tax 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. Vita tax Request for transcript of tax return. Vita tax   You can use Form 4506-T to order a free transcript of your tax return. Vita tax A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Vita tax You can also call 1-800-829-1040 to order a transcript. Vita tax How To Get Tax Help Special IRS assistance. Vita tax   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. Vita tax 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. Vita tax Call 1-866-562-5227 Monday through FridayIn English–7 a. Vita tax m. Vita tax to 10 p. Vita tax m. Vita tax local timeIn Spanish–8 a. Vita tax m. Vita tax to 9:30 p. Vita tax m. Vita tax local time   The IRS website at www. Vita tax irs. Vita tax gov has notices and other tax relief information. Vita tax Check it periodically for any new guidance. Vita tax 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. Vita tax By selecting the method that is best for you, you will have quick and easy access to tax help. Vita tax Contacting your Taxpayer Advocate. Vita tax   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. Vita tax Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Vita tax Our service is free, confidential, and tailored to meet your needs. Vita tax 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. Vita tax TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Vita tax This includes businesses as well as individuals. Vita tax TAS employees know the IRS and how to navigate it. Vita tax 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. Vita tax TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Vita tax You can call your local advocate, whose number is in your phone book, in Pub. Vita tax 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Vita tax irs. Vita tax gov/advocate. Vita tax You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Vita tax You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Vita tax taxtoolkit. Vita tax irs. Vita tax gov. Vita tax Low Income Taxpayer Clinics (LITCs). Vita tax   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Vita tax LITCs are independent from the IRS. Vita tax 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. Vita tax If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Vita tax For more information, see Publication 4134, Low Income Taxpayer Clinic List. Vita tax This publication is available at www. Vita tax irs. Vita tax gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Vita tax Free tax services. Vita tax   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Vita tax It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Vita tax It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Vita tax   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Vita tax Free help with your return. Vita tax   Free help in preparing your return is available nationwide from IRS-trained volunteers. Vita tax 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. Vita tax Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Vita tax To find the nearest VITA or TCE site, call 1-800-829-1040. Vita tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. Vita tax To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Vita tax aarp. Vita tax org/money/taxaide. Vita tax   For more information on these programs, go to www. Vita tax irs. Vita tax gov and enter keyword “VITA” in the upper right-hand corner. Vita tax Internet. Vita tax You can access the IRS website at www. Vita tax irs. Vita tax gov 24 hours a day, 7 days a week to: E-file your return. Vita tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Vita tax Check the status of your 2009 refund. Vita tax Go to www. Vita tax irs. Vita tax gov and click on Where's My Refund. Vita tax 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. Vita tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Vita tax 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. Vita tax Download forms, instructions, and publications. Vita tax Order IRS products online. Vita tax Research your tax questions online. Vita tax Search publications online by topic or keyword. Vita tax Use the online Internal Revenue Code, Regulations, or other official guidance. Vita tax View Internal Revenue Bulletins (IRBs) published in the last few years. Vita tax Figure your withholding allowances using the withholding calculator online at www. Vita tax irs. Vita tax gov/individuals. Vita tax Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Vita tax Sign up to receive local and national tax news by email. Vita tax Get information on starting and operating a small business. Vita tax Phone. Vita tax Many services are available by phone. Vita tax Ordering forms, instructions, and publications. Vita tax Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Vita tax You should receive your order within 10 days. Vita tax Asking tax questions. Vita tax Call the IRS with your tax questions at 1-800-829-1040. Vita tax Solving problems. Vita tax You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Vita tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Vita tax Call your local Taxpayer Assistance Center for an appointment. Vita tax To find the number, go to www. Vita tax irs. Vita tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Vita tax TTY/TDD equipment. Vita tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Vita tax TeleTax topics. Vita tax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Vita tax Refund information. Vita tax 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). Vita tax 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. Vita tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Vita tax 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. Vita tax Refunds are sent out weekly on Fridays. Vita tax 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. Vita tax Other refund information. Vita tax To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Vita tax Evaluating the quality of our telephone services. Vita tax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Vita tax One method is for a second IRS representative to listen in on or record random telephone calls. Vita tax Another is to ask some callers to complete a short survey at the end of the call. Vita tax Walk-in. Vita tax Many products and services are available on a walk-in basis. Vita tax Products. Vita tax You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Vita tax 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. Vita tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Vita tax Services. Vita tax You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Vita tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Vita tax 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. Vita tax No appointment is necessary—just walk in. Vita tax If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Vita tax A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Vita tax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Vita tax All other issues will be handled without an appointment. Vita tax To find the number of your local office, go to www. Vita tax irs. Vita tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Vita tax Mail. Vita tax You can send your order for forms, instructions, and publications to the address below. Vita tax You should receive a response within 10 days after your request is received. Vita tax Internal Revenue Service1201 N. Vita tax Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Vita tax You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Vita tax Prior-year forms, instructions, and publications. Vita tax Tax Map: an electronic research tool and finding aid. Vita tax Tax law frequently asked questions. Vita tax Tax Topics from the IRS telephone response system. Vita tax Internal Revenue Code—Title 26 of the U. Vita tax S. Vita tax Code. Vita tax Fill-in, print, and save features for most tax forms. Vita tax Internal Revenue Bulletins. Vita tax Toll-free and email technical support. Vita tax Two releases during the year. Vita tax – The first release will ship the beginning of January 2010. Vita tax – The final release will ship the beginning of March 2010. Vita tax Purchase the DVD from National Technical Information Service (NTIS) at www. Vita tax irs. Vita tax 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). Vita tax Prev  Up  Next   Home   More Online Publications