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Where can i file my federal and state taxes for free Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Where can i file my federal and state taxes for free Definitions The following definitions are used throughout this publication. Where can i file my federal and state taxes for free Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. Where can i file my federal and state taxes for free Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). Where can i file my federal and state taxes for free Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Where can i file my federal and state taxes for free Limits on personal casualty or theft losses in the Kansas disaster area. Where can i file my federal and state taxes for free   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. Where can i file my federal and state taxes for free Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Where can i file my federal and state taxes for free When to deduct the loss. Where can i file my federal and state taxes for free   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Where can i file my federal and state taxes for free However, the Kansas disaster area is a Presidentially declared disaster. Where can i file my federal and state taxes for free Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Where can i file my federal and state taxes for free The deadline for making this election has expired. Where can i file my federal and state taxes for free   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. Where can i file my federal and state taxes for free Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. Where can i file my federal and state taxes for free   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. Where can i file my federal and state taxes for free They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. Where can i file my federal and state taxes for free Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Where can i file my federal and state taxes for free They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Where can i file my federal and state taxes for free Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Where can i file my federal and state taxes for free Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Where can i file my federal and state taxes for free However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. Where can i file my federal and state taxes for free For more information, see the Instructions for Form 4684. Where can i file my federal and state taxes for free Net Operating Losses Qualified recovery assistance loss. Where can i file my federal and state taxes for free   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Where can i file my federal and state taxes for free However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. Where can i file my federal and state taxes for free In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Where can i file my federal and state taxes for free   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. Where can i file my federal and state taxes for free Qualified recovery assistance casualty loss. Where can i file my federal and state taxes for free   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. Where can i file my federal and state taxes for free For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. Where can i file my federal and state taxes for free Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Where can i file my federal and state taxes for free Amended return. Where can i file my federal and state taxes for free   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. Where can i file my federal and state taxes for free More information. Where can i file my federal and state taxes for free    For more information on NOLs, see Publication 536. Where can i file my federal and state taxes for free IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. Where can i file my federal and state taxes for free Definitions Qualified recovery assistance distribution. Where can i file my federal and state taxes for free   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. Where can i file my federal and state taxes for free The distribution was made after May 3, 2007, and before January 1, 2009. Where can i file my federal and state taxes for free Your main home was located in the Kansas disaster area on May 4, 2007. Where can i file my federal and state taxes for free You sustained an economic loss because of the storms and tornadoes. Where can i file my federal and state taxes for free 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. Where can i file my federal and state taxes for free   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. Where can i file my federal and state taxes for free Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Where can i file my federal and state taxes for free   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Where can i file my federal and state taxes for free If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Where can i file my federal and state taxes for free   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. Where can i file my federal and state taxes for free Eligible retirement plan. Where can i file my federal and state taxes for free   An eligible retirement plan can be any of the following. Where can i file my federal and state taxes for free A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Where can i file my federal and state taxes for free A qualified annuity plan. Where can i file my federal and state taxes for free A tax-sheltered annuity contract. Where can i file my federal and state taxes for free A governmental section 457 deferred compensation plan. Where can i file my federal and state taxes for free A traditional, SEP, SIMPLE, or Roth IRA. Where can i file my federal and state taxes for free Main home. Where can i file my federal and state taxes for free   Generally, your main home is the home where you live most of the time. Where can i file my federal and state taxes for free A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Where can i file my federal and state taxes for free Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Where can i file my federal and state taxes for free However, if you elect, you can include the entire distribution in your income in the year it was received. Where can i file my federal and state taxes for free Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Where can i file my federal and state taxes for free However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. Where can i file my federal and state taxes for free For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Where can i file my federal and state taxes for free Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Where can i file my federal and state taxes for free Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Where can i file my federal and state taxes for free However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Where can i file my federal and state taxes for free You have three years from the day after the date you received the distribution to make a repayment. Where can i file my federal and state taxes for free Amounts that are repaid are treated as a qualified rollover and are not included in income. Where can i file my federal and state taxes for free Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Where can i file my federal and state taxes for free See Form 8915 for more information on how to report repayments. Where can i file my federal and state taxes for free Exceptions. Where can i file my federal and state taxes for free   You cannot repay the following types of distributions. Where can i file my federal and state taxes for free Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Where can i file my federal and state taxes for free Required minimum distributions. Where can i file my federal and state taxes for free 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. Where can i file my federal and state taxes for free How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Where can i file my federal and state taxes for free 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Where can i file my federal and state taxes for free See Qualified recovery assistance distribution on page 3. Where can i file my federal and state taxes for free If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. Where can i file my federal and state taxes for free Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Where can i file my federal and state taxes for free If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. Where can i file my federal and state taxes for free You can amend your 2007 income tax return by using Form 1040X. Where can i file my federal and state taxes for free You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. Where can i file my federal and state taxes for free See Form 8915 and Form 8606 on this page. Where can i file my federal and state taxes for free Form 8915. Where can i file my federal and state taxes for free   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Where can i file my federal and state taxes for free Before you complete the form, modify the form as follows. Where can i file my federal and state taxes for free Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Where can i file my federal and state taxes for free ” To the right of the title, cross out “2005” and enter “2007. Where can i file my federal and state taxes for free ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Where can i file my federal and state taxes for free ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Where can i file my federal and state taxes for free ” On lines 10 and 11, cross out “2005” and enter “2007. Where can i file my federal and state taxes for free ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Where can i file my federal and state taxes for free ” On line 12, cross out “hurricane” and enter “recovery assistance. Where can i file my federal and state taxes for free ” On lines 13 and 14, cross out “line 15b” and “line 25b. Where can i file my federal and state taxes for free ” On lines 18 and 19, cross out “2005” and enter “2007. Where can i file my federal and state taxes for free ”   You can now complete Form 8915. Where can i file my federal and state taxes for free For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Where can i file my federal and state taxes for free See Example 1 on page 5 to see how to complete Form 8915. Where can i file my federal and state taxes for free Form 8606. Where can i file my federal and state taxes for free   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Where can i file my federal and state taxes for free Before you complete or amend the form, use the following additional instructions. Where can i file my federal and state taxes for free Form 8606, Part I. Where can i file my federal and state taxes for free    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Where can i file my federal and state taxes for free Do not enter an amount less than -0-. Where can i file my federal and state taxes for free Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Where can i file my federal and state taxes for free Complete line 15 as follows. Where can i file my federal and state taxes for free If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Where can i file my federal and state taxes for free Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Where can i file my federal and state taxes for free If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. Where can i file my federal and state taxes for free The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Where can i file my federal and state taxes for free Enter the result in the white space in the bottom margin of the form under line 15. Where can i file my federal and state taxes for free To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Where can i file my federal and state taxes for free Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Where can i file my federal and state taxes for free Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Where can i file my federal and state taxes for free To the left of this amount, enter “Other distributions. Where can i file my federal and state taxes for free ” Form 8606, Part III. Where can i file my federal and state taxes for free    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Where can i file my federal and state taxes for free Complete line 25 as follows. Where can i file my federal and state taxes for free If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Where can i file my federal and state taxes for free Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Where can i file my federal and state taxes for free If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. Where can i file my federal and state taxes for free The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Where can i file my federal and state taxes for free Enter the result in the white space in the bottom margin of the form under line 25. Where can i file my federal and state taxes for free To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Where can i file my federal and state taxes for free Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Where can i file my federal and state taxes for free Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Where can i file my federal and state taxes for free To the left of this amount, enter “Other distributions. Where can i file my federal and state taxes for free ” Example 1. Where can i file my federal and state taxes for free   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Where can i file my federal and state taxes for free Her home was located in the Kansas disaster area. Where can i file my federal and state taxes for free On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. Where can i file my federal and state taxes for free Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. Where can i file my federal and state taxes for free Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Where can i file my federal and state taxes for free Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Where can i file my federal and state taxes for free   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. Where can i file my federal and state taxes for free Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. Where can i file my federal and state taxes for free Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Where can i file my federal and state taxes for free Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Where can i file my federal and state taxes for free ” This amount is then reported on Form 8915, line 13. Where can i file my federal and state taxes for free Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Where can i file my federal and state taxes for free See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Where can i file my federal and state taxes for free This image is too large to be displayed in the current screen. Where can i file my federal and state taxes for free Please click the link to view the image. Where can i file my federal and state taxes for free 2005 Form 8915, page 1, Illustrated Example 1. Where can i file my federal and state taxes for free This image is too large to be displayed in the current screen. Where can i file my federal and state taxes for free Please click the link to view the image. Where can i file my federal and state taxes for free 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Where can i file my federal and state taxes for free Please click the link to view the image. Where can i file my federal and state taxes for free Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Where can i file my federal and state taxes for free See Qualified recovery assistance distribution on page 3. Where can i file my federal and state taxes for free You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. Where can i file my federal and state taxes for free See Form 8915 and Form 8606 below. Where can i file my federal and state taxes for free Form 8915. Where can i file my federal and state taxes for free   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Where can i file my federal and state taxes for free Before you complete the form, modify the form as follows. Where can i file my federal and state taxes for free Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Where can i file my federal and state taxes for free ” To the right of the title, cross out “2006” and enter “2008. Where can i file my federal and state taxes for free ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. Where can i file my federal and state taxes for free ” At the top of column (a) cross out “2006” and enter “2008. Where can i file my federal and state taxes for free ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Where can i file my federal and state taxes for free ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Where can i file my federal and state taxes for free ” On lines 17 and 19, cross out “2006” and enter “2008. Where can i file my federal and state taxes for free ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Where can i file my federal and state taxes for free ” On line 21, cross out “hurricane” and enter “recovery assistance. Where can i file my federal and state taxes for free ” On lines 22 and 23, cross out “line 15b” and “line 25b. Where can i file my federal and state taxes for free ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Where can i file my federal and state taxes for free ” On lines 32 and 34, cross out “2006” and enter “2008. Where can i file my federal and state taxes for free ”   You can now complete Form 8915. Where can i file my federal and state taxes for free For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Where can i file my federal and state taxes for free Example 2. Where can i file my federal and state taxes for free   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. Where can i file my federal and state taxes for free Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Where can i file my federal and state taxes for free Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. Where can i file my federal and state taxes for free See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Where can i file my federal and state taxes for free This image is too large to be displayed in the current screen. Where can i file my federal and state taxes for free Please click the link to view the image. Where can i file my federal and state taxes for free 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Where can i file my federal and state taxes for free Please click the link to view the image. Where can i file my federal and state taxes for free 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Where can i file my federal and state taxes for free   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Where can i file my federal and state taxes for free Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. Where can i file my federal and state taxes for free Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. Where can i file my federal and state taxes for free For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Where can i file my federal and state taxes for free To be a qualified distribution, the distribution must meet all of the following requirements. Where can i file my federal and state taxes for free 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. Where can i file my federal and state taxes for free The distribution was received after November 4, 2006, and before May 5, 2007. Where can i file my federal and state taxes for free The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. Where can i file my federal and state taxes for free Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Where can i file my federal and state taxes for free Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Where can i file my federal and state taxes for free A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Where can i file my federal and state taxes for free You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Where can i file my federal and state taxes for free See How to report, next, for information on completing Form 8915. Where can i file my federal and state taxes for free How to report. Where can i file my federal and state taxes for free   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. Where can i file my federal and state taxes for free Before you complete the form, modify the form as follows. Where can i file my federal and state taxes for free Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Where can i file my federal and state taxes for free ” To the right of the title, cross out “2005” and enter “2006” or “2007. Where can i file my federal and state taxes for free ” Enter only the year the distribution was received. Where can i file my federal and state taxes for free Cross out “Hurricane” in the title of Part IV and enter “Kansas. Where can i file my federal and state taxes for free ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Where can i file my federal and state taxes for free ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Where can i file my federal and state taxes for free ” You can now complete Part IV of Form 8915. Where can i file my federal and state taxes for free Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Where can i file my federal and state taxes for free Attach Form 8915 to your original or amended return for the year of the distribution. Where can i file my federal and state taxes for free Amended return. Where can i file my federal and state taxes for free   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. Where can i file my federal and state taxes for free Loans From Qualified Plans The following benefits are available to qualified individuals. Where can i file my federal and state taxes for free Increases to the limits for distributions treated as loans from employer plans. Where can i file my federal and state taxes for free A 1-year suspension for payments due on plan loans. Where can i file my federal and state taxes for free Qualified individual. Where can i file my federal and state taxes for free   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. Where can i file my federal and state taxes for free 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. Where can i file my federal and state taxes for free Limits on plan loans. Where can i file my federal and state taxes for free   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Where can i file my federal and state taxes for free In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Where can i file my federal and state taxes for free If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. Where can i file my federal and state taxes for free One-year suspension of loan payments. Where can i file my federal and state taxes for free   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Where can i file my federal and state taxes for free To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. Where can i file my federal and state taxes for free Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. Where can i file my federal and state taxes for free The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Where can i file my federal and state taxes for free The special allowance applies only for the first year the property is placed in service. Where can i file my federal and state taxes for free The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Where can i file my federal and state taxes for free There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Where can i file my federal and state taxes for free You can elect not to deduct the special allowance for qualified recovery assistance property. Where can i file my federal and state taxes for free If you make this election for any property, it applies to all property in the same class placed in service during the year. Where can i file my federal and state taxes for free Qualified recovery assistance property. Where can i file my federal and state taxes for free   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Where can i file my federal and state taxes for free Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Where can i file my federal and state taxes for free Water utility property. Where can i file my federal and state taxes for free Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Where can i file my federal and state taxes for free (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Where can i file my federal and state taxes for free ) Qualified leasehold improvement property. Where can i file my federal and state taxes for free Nonresidential real property and residential rental property. Where can i file my federal and state taxes for free   For more information on this property, see Publication 946. Where can i file my federal and state taxes for free Other tests to be met. Where can i file my federal and state taxes for free   To be qualified recovery assistance property, the property must also meet all of the following tests. Where can i file my federal and state taxes for free You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. Where can i file my federal and state taxes for free The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Where can i file my federal and state taxes for free Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. Where can i file my federal and state taxes for free The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Where can i file my federal and state taxes for free Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Where can i file my federal and state taxes for free Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. Where can i file my federal and state taxes for free Excepted property. Where can i file my federal and state taxes for free   Qualified recovery assistance property does not include any of the following. Where can i file my federal and state taxes for free Property required to be depreciated using the Alternative Depreciation System (ADS). Where can i file my federal and state taxes for free Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Where can i file my federal and state taxes for free Property for which you are claiming a commercial revitalization deduction. Where can i file my federal and state taxes for free Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Where can i file my federal and state taxes for free Property placed in service and disposed of in the same tax year. Where can i file my federal and state taxes for free Property converted from business use to personal use in the same tax year it is placed in service. Where can i file my federal and state taxes for free Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Where can i file my federal and state taxes for free Recapture of special allowance. Where can i file my federal and state taxes for free   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Where can i file my federal and state taxes for free Amended return. Where can i file my federal and state taxes for free   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Where can i file my federal and state taxes for free Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. Where can i file my federal and state taxes for free Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. Where can i file my federal and state taxes for free Increased dollar limit. Where can i file my federal and state taxes for free   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Where can i file my federal and state taxes for free   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. Where can i file my federal and state taxes for free Qualified section 179 recovery assistance property. Where can i file my federal and state taxes for free   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Where can i file my federal and state taxes for free Section 179 property does not include nonresidential real property or residential rental property. Where can i file my federal and state taxes for free For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Where can i file my federal and state taxes for free Amended return. Where can i file my federal and state taxes for free   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Where can i file my federal and state taxes for free Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Where can i file my federal and state taxes for free The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Where can i file my federal and state taxes for free Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Where can i file my federal and state taxes for free Use Form 5884-A to claim the credit. Where can i file my federal and state taxes for free See Form 5884-A later. Where can i file my federal and state taxes for free The following rules and definitions apply. Where can i file my federal and state taxes for free Employers affected by the storms and tornadoes. Where can i file my federal and state taxes for free   The following definitions apply to employers affected by the storms and tornadoes. Where can i file my federal and state taxes for free Eligible employer. Where can i file my federal and state taxes for free   For this purpose, an eligible employer is any employer who meets all of the following. Where can i file my federal and state taxes for free Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Where can i file my federal and state taxes for free Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Where can i file my federal and state taxes for free Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. Where can i file my federal and state taxes for free Eligible employee. Where can i file my federal and state taxes for free   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. Where can i file my federal and state taxes for free An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. Where can i file my federal and state taxes for free Qualified wages. Where can i file my federal and state taxes for free   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. Where can i file my federal and state taxes for free In addition, the wages must have been paid or incurred after May 4, 2007. Where can i file my federal and state taxes for free    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. Where can i file my federal and state taxes for free    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Where can i file my federal and state taxes for free Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Where can i file my federal and state taxes for free Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Where can i file my federal and state taxes for free   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. Where can i file my federal and state taxes for free For a special rule that applies to railroad employees, see section 51(h)(1)(B). Where can i file my federal and state taxes for free   Qualified wages do not include the following. Where can i file my federal and state taxes for free Wages paid to your dependent or a related individual. Where can i file my federal and state taxes for free See section 51(i)(1). Where can i file my federal and state taxes for free 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. Where can i file my federal and state taxes for free Wages for services of replacement workers during a strike or lockout. Where can i file my federal and state taxes for free Form 5884-A. Where can i file my federal and state taxes for free   Use Section A of Form 5884-A (Rev. Where can i file my federal and state taxes for free October 2006) to claim the employer retention credit. Where can i file my federal and state taxes for free Section B does not apply to the Kansas disaster area. Where can i file my federal and state taxes for free Before you complete the form, modify the form as follows. Where can i file my federal and state taxes for free Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Where can i file my federal and state taxes for free ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. Where can i file my federal and state taxes for free ”   Complete the form as instructed. Where can i file my federal and state taxes for free Lines 1b and 1c do not apply. Where can i file my federal and state taxes for free Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Where can i file my federal and state taxes for free On the dotted line to the left of line 1x, enter “5884-A. Where can i file my federal and state taxes for free ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Where can i file my federal and state taxes for free Amended return. Where can i file my federal and state taxes for free   You may have to amend a previously filed return to claim the employee retention credit. Where can i file my federal and state taxes for free Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Where can i file my federal and state taxes for free Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Where can i file my federal and state taxes for free Amended return. Where can i file my federal and state taxes for free   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. Where can i file my federal and state taxes for free Request for Copy or Transcript of Tax Return Request for copy of tax return. Where can i file my federal and state taxes for free   You can use Form 4506 to order a copy of your tax return. Where can i file my federal and state taxes for free Generally, there is a $39. Where can i file my federal and state taxes for free 00 fee (subject to change) for requesting each copy of a tax return. Where can i file my federal and state taxes for free If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. Where can i file my federal and state taxes for free Request for transcript of tax return. Where can i file my federal and state taxes for free   You can use Form 4506-T to order a free transcript of your tax return. Where can i file my federal and state taxes for free A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Where can i file my federal and state taxes for free You can also call 1-800-829-1040 to order a transcript. Where can i file my federal and state taxes for free How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Where can i file my federal and state taxes for free By selecting the method that is best for you, you will have quick and easy access to tax help. Where can i file my federal and state taxes for free Contacting your Taxpayer Advocate. Where can i file my federal and state taxes for free   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. Where can i file my federal and state taxes for free   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Where can i file my federal and state taxes for free You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Where can i file my federal and state taxes for free You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Where can i file my federal and state taxes for free For more information, go to www. Where can i file my federal and state taxes for free irs. Where can i file my federal and state taxes for free gov/advocate. Where can i file my federal and state taxes for free Low Income Taxpayer Clinics (LITCs). Where can i file my federal and state taxes for free   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Where can i file my federal and state taxes for free The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Where can i file my federal and state taxes for free Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Where can i file my federal and state taxes for free It is available at www. Where can i file my federal and state taxes for free irs. Where can i file my federal and state taxes for free gov or your local IRS office. Where can i file my federal and state taxes for free Free tax services. Where can i file my federal and state taxes for free   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Where can i file my federal and state taxes for free It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Where can i file my federal and state taxes for free It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Where can i file my federal and state taxes for free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Where can i file my federal and state taxes for free Free help with your return. Where can i file my federal and state taxes for free   Free help in preparing your return is available nationwide from IRS-trained volunteers. Where can i file my federal and state taxes for free The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Where can i file my federal and state taxes for free Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where can i file my federal and state taxes for free To find a site near you, call 1-800-829-1040. Where can i file my federal and state taxes for free Or to find the nearest AARP TaxAide site, visit AARP's website at www. Where can i file my federal and state taxes for free aarp. Where can i file my federal and state taxes for free org/taxaide or call 1-888-227-7669. Where can i file my federal and state taxes for free For more information on these programs, go to www. Where can i file my federal and state taxes for free irs. Where can i file my federal and state taxes for free gov and enter keyword “VITA” in the upper right-hand corner. Where can i file my federal and state taxes for free Internet. Where can i file my federal and state taxes for free You can access the IRS website at www. Where can i file my federal and state taxes for free irs. Where can i file my federal and state taxes for free gov 24 hours a day, 7 days a week to: E-file your return. Where can i file my federal and state taxes for free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Where can i file my federal and state taxes for free Check the status of your refund. Where can i file my federal and state taxes for free Click on Where's My Refund. Where can i file my federal and state taxes for free Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Where can i file my federal and state taxes for free Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Where can i file my federal and state taxes for free Download forms, instructions, and publications. Where can i file my federal and state taxes for free Order IRS products online. Where can i file my federal and state taxes for free Research your tax questions online. 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Where can i file my federal and state taxes for free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Where can i file my federal and state taxes for free One method is for a second IRS representative to listen in on or record random telephone calls. Where can i file my federal and state taxes for free Another is to ask some callers to complete a short survey at the end of the call. Where can i file my federal and state taxes for free Walk-in. Where can i file my federal and state taxes for free Many products and services are available on a walk-in basis. Where can i file my federal and state taxes for free Products. Where can i file my federal and state taxes for free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 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Where can i file my federal and state taxes for free If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Where can i file my federal and state taxes for free No appointment is necessary — just walk in. Where can i file my federal and state taxes for free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Where can i file my federal and state taxes for free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Where can i file my federal and state taxes for free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Where can i file my federal and state taxes for free All other issues will be handled without an appointment. Where can i file my federal and state taxes for free To find the number of your local office, go to www. Where can i file my federal and state taxes for free irs. Where can i file my federal and state taxes for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Where can i file my federal and state taxes for free Mail. Where can i file my federal and state taxes for free You can send your order for forms, instructions, and publications to the address below. Where can i file my federal and state taxes for free You should receive a response within 10 days after your request is received. Where can i file my federal and state taxes for free Internal Revenue Service 1201 N. Where can i file my federal and state taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Where can i file my federal and state taxes for free You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Where can i file my federal and state taxes for free Prior-year forms, instructions, and publications. Where can i file my federal and state taxes for free Bonus: Historical Tax Products DVD - Ships with the final release. Where can i file my federal and state taxes for free IRS Tax Map: an electronic research tool and finding aid. Where can i file my federal and state taxes for free Tax law frequently asked questions (FAQ). Where can i file my federal and state taxes for free Tax Topics from the IRS telephone response system. Where can i file my federal and state taxes for free Fill-in, print, and save features for most tax forms. Where can i file my federal and state taxes for free Internal Revenue Bulletins. Where can i file my federal and state taxes for free Toll-free and email technical support. Where can i file my federal and state taxes for free The CD/DVD is released twice during the year in January and March. Where can i file my federal and state taxes for free Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Where can i file my federal and state taxes for free irs. Where can i file my federal and state taxes for free gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Where can i file my federal and state taxes for free Price is subject to change. Where can i file my federal and state taxes for free CD for small businesses. Where can i file my federal and state taxes for free Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Where can i file my federal and state taxes for free This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Where can i file my federal and state taxes for free All the business tax forms, instructions, and publications needed to successfully manage a business. Where can i file my federal and state taxes for free Tax law changes. Where can i file my federal and state taxes for free Tax Map: an electronic research tool and finding aid. Where can i file my federal and state taxes for free Web links to various government agencies, business associations, and IRS organizations. Where can i file my federal and state taxes for free “Rate the Product” survey—your opportunity to suggest changes for future editions. Where can i file my federal and state taxes for free A site map of the CD to help you navigate the pages of the CD with ease. Where can i file my federal and state taxes for free An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Where can i file my federal and state taxes for free An updated version of this CD is available each year in early April. Where can i file my federal and state taxes for free You can get a free copy by calling 1-800-829-3676 or by visiting www. Where can i file my federal and state taxes for free irs. Where can i file my federal and state taxes for free gov/smallbiz. Where can i file my federal and state taxes for free Prev  Up  Next   Home   More Online Publications
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Understanding Your CP114 Notice

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, there is an overpayment on your account.


What you need to do

  • Read your notice carefully — it explains the changes to your tax account.
  • Compare the figures on the notice with your excise tax return.
  • If you disagree with our change(s), contact us within 10 days of the date of your notice.
  • If you agree with our change(s), correct the copy of your excise tax return that you kept for your records.
  • You should receive a refund of any amount overpaid shortly if you haven’t already and you owe no additional amounts we are required to collect. No action is required of you.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. Please contact us at the number listed on your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll free number listed on the top right corner of your notice or respond in writing within 10 days of the date of the notice. If your response provides us with additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, update your records. No further action is required.

Q. Will I receive a refund of the amount overpaid?

A. Yes, provided you owe no other outstanding liabilities which we are required to collect and the amount to be refunded is $1 or more.

 


Tips for next year

Consider filing your excise taxes electronically. Filing online can help you to avoid mistakes and find credits and deductions for which you may qualify. Learn more about e-file.

Page Last Reviewed or Updated: 23-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Where Can I File My Federal And State Taxes For Free

Where can i file my federal and state taxes for free Index A Abroad, citizens living, filing requirements, U. Where can i file my federal and state taxes for free S. Where can i file my federal and state taxes for free Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Where can i file my federal and state taxes for free , Temporary absences. Where can i file my federal and state taxes for free , Temporary absences. Where can i file my federal and state taxes for free Accounting periods, joint returns, Accounting period. Where can i file my federal and state taxes for free Adopted child, Exception for adopted child. Where can i file my federal and state taxes for free , Adopted child. Where can i file my federal and state taxes for free , Adopted child. Where can i file my federal and state taxes for free Taxpayer identification number, Taxpayer identification numbers for adoptees. 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Where can i file my federal and state taxes for free Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Where can i file my federal and state taxes for free B Birth of child, Death or birth. Where can i file my federal and state taxes for free Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Where can i file my federal and state taxes for free S. Where can i file my federal and state taxes for free citizen or resident alien. Where can i file my federal and state taxes for free , Citizen or Resident Test, Child in Canada or Mexico. Where can i file my federal and state taxes for free Capital expenses, Capital expenses. Where can i file my federal and state taxes for free Child born alive, Child born alive. Where can i file my federal and state taxes for free Child care expenses, Child care expenses. 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Where can i file my federal and state taxes for free Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Where can i file my federal and state taxes for free S. Where can i file my federal and state taxes for free , filing requirements, U. Where can i file my federal and state taxes for free S. Where can i file my federal and state taxes for free Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Where can i file my federal and state taxes for free Community property states, Community property states. Where can i file my federal and state taxes for free Cousin, Cousin. Where can i file my federal and state taxes for free Custody of child, Custodial parent and noncustodial parent. Where can i file my federal and state taxes for free D Death Of child, Death or birth of child. Where can i file my federal and state taxes for free Of dependent, Death or birth. 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Where can i file my federal and state taxes for free Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Where can i file my federal and state taxes for free Standard deduction, change to itemized deductions, Changing your mind. Where can i file my federal and state taxes for free Form 1099-B, Form 1099-B received. Where can i file my federal and state taxes for free Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Where can i file my federal and state taxes for free Form 8857, innocent spouse relief, Relief from joint responsibility. Where can i file my federal and state taxes for free Form SS-5, social security number request, No SSN. Where can i file my federal and state taxes for free Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 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