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Www myfreetaxes com tampa Publication 929 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Www myfreetaxes com tampa Tax questions. Www myfreetaxes com tampa Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 929, such as legislation enacted after this publication was published, go to www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/pub929. Www myfreetaxes com tampa Reminders Social security number (SSN). Www myfreetaxes com tampa  Dependents who are required to file a tax return must have an SSN. Www myfreetaxes com tampa To apply for an SSN, file Form SS-5 with the Social Security Administration. Www myfreetaxes com tampa You can go to the website www. Www myfreetaxes com tampa socialsecurity. Www myfreetaxes com tampa gov for more information. Www myfreetaxes com tampa Individual taxpayer identification number (ITIN). Www myfreetaxes com tampa  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. Www myfreetaxes com tampa To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Www myfreetaxes com tampa It takes 6-10 weeks to get an ITIN. Www myfreetaxes com tampa The ITIN is entered wherever an SSN is requested on a tax return. Www myfreetaxes com tampa If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. Www myfreetaxes com tampa See the Form W-7 instructions for more information. Www myfreetaxes com tampa An ITIN is for tax use only. Www myfreetaxes com tampa It does not entitle you to social security benefits or change your employment or immigration status under U. Www myfreetaxes com tampa S. Www myfreetaxes com tampa law. Www myfreetaxes com tampa Effective January 1, 2013, ITINs will expire after 5 years. Www myfreetaxes com tampa Taxpayers who still need an ITIN after the end of the expiration period must reapply for a number. Www myfreetaxes com tampa Photographs of missing children. Www myfreetaxes com tampa  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www myfreetaxes com tampa Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www myfreetaxes com tampa You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www myfreetaxes com tampa Introduction Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. Www myfreetaxes com tampa  Part 2 explains how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents). Www myfreetaxes com tampa Definitions. Www myfreetaxes com tampa   Many of the terms used in this publication, such as “dependent,” “earned income,” and “unearned income,” are defined in the Glossary at the back of this publication. Www myfreetaxes com tampa Comments and suggestions. Www myfreetaxes com tampa   We welcome your comments about this publication and your suggestions for future editions. Www myfreetaxes com tampa   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www myfreetaxes com tampa NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www myfreetaxes com tampa Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www myfreetaxes com tampa   You can send your comments from www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/formspubs/. Www myfreetaxes com tampa Click on “More Information” and then on “Comment on Tax Forms and Publications. Www myfreetaxes com tampa ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www myfreetaxes com tampa Ordering forms and publications. Www myfreetaxes com tampa   Visit www. Www myfreetaxes com tampa irs. Www myfreetaxes com tampa gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www myfreetaxes com tampa Internal Revenue Service 1201 N. Www myfreetaxes com tampa Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www myfreetaxes com tampa   If you have a tax question, check the information available on IRS. Www myfreetaxes com tampa gov or call 1-800-829-1040. Www myfreetaxes com tampa We cannot answer tax questions sent to either of the above addresses. Www myfreetaxes com tampa Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 550 Investment Income and Expenses Form (and Instructions) W-4 Employee's Withholding Allowance Certificate 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Www myfreetaxes com tampa Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Flooding in Alaska

AK-2013-10, June 28, 2013

ANCHORAGE — Victims of flooding that began on May 17, 2013 in parts of Alaska may qualify for tax relief from the Internal Revenue Service.

The President has declared the Alaskan Gateway Regional Education Attendance Area (REAA), Lower Yukon REAA, Yukon Flats REAA and Yukon Koyukuk REAA a federal disaster area. Individuals who reside or have a business in these areas may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after May 17, and on or before July 16, have been postponed to July 16, 2013. This includes the June 17 deadline for second quarter estimated tax payments.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after May 17, and on or before June 3, as long as the deposits are made by June 3, 2013.

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

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

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until July 16 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after May 17 and on or before July 16.

The IRS also gives affected taxpayers until July 16 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after May 17 and on or before July 16.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after May 17 and on or before June 3 provided the taxpayer makes these deposits by June 3.

Casualty Losses

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

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Alaska/Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

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

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 28-Jun-2013

The Www Myfreetaxes Com Tampa

Www myfreetaxes com tampa Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Www myfreetaxes com tampa , Additional Medicare Tax withholding adjustments. Www myfreetaxes com tampa Adjustments, 13. Www myfreetaxes com tampa Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Www myfreetaxes com tampa , Withholding of social security and Medicare taxes on nonresident aliens. Www myfreetaxes com tampa Allocated tips, Allocated tips. Www myfreetaxes com tampa Archer MSAs, Health Savings Accounts and medical savings accounts. Www myfreetaxes com tampa Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. Www myfreetaxes com tampa C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. Www myfreetaxes com tampa Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. Www myfreetaxes com tampa Correcting employment taxes, Correcting employment taxes. Www myfreetaxes com tampa Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. Www myfreetaxes com tampa Depositing Taxes Differential wage payments, Differential wage payments. Www myfreetaxes com tampa E E-file, Electronic filing by reporting agents. Www myfreetaxes com tampa Election worker, State and local government employers. Www myfreetaxes com tampa Electronic, Electronic deposit requirement. Www myfreetaxes com tampa Electronic deposit requirement, Electronic deposit requirement. Www myfreetaxes com tampa Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. Www myfreetaxes com tampa Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. Www myfreetaxes com tampa Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. Www myfreetaxes com tampa Employer identification number (EIN), 1. Www myfreetaxes com tampa Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. Www myfreetaxes com tampa Family Employees Final return, Final return. Www myfreetaxes com tampa Form 944, 12. Www myfreetaxes com tampa Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. Www myfreetaxes com tampa FUTA tax, 14. Www myfreetaxes com tampa Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. Www myfreetaxes com tampa H Health insurance plans, Health insurance plans. Www myfreetaxes com tampa Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. Www myfreetaxes com tampa Hiring new employees, Hiring New Employees Household employees, Exceptions. Www myfreetaxes com tampa I Income tax withholding, Income Tax Withholding, 16. Www myfreetaxes com tampa How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. Www myfreetaxes com tampa L Long-term care insurance, Health insurance plans. Www myfreetaxes com tampa Lookback period, When To Deposit M Meals and lodging, Meals and lodging. Www myfreetaxes com tampa Medical care, Medical care reimbursements. Www myfreetaxes com tampa Medical savings accounts, Health Savings Accounts and medical savings accounts. Www myfreetaxes com tampa Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. Www myfreetaxes com tampa Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. Www myfreetaxes com tampa N New employees, Hiring New Employees Noncash wages, Wages not paid in money. Www myfreetaxes com tampa Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. Www myfreetaxes com tampa Payroll Period Penalties, Deposit Penalties, Penalties. Www myfreetaxes com tampa Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. Www myfreetaxes com tampa Recordkeeping, Recordkeeping Reimbursements, Accountable plan. Www myfreetaxes com tampa , Nonaccountable plan. Www myfreetaxes com tampa , Per diem or other fixed allowance. Www myfreetaxes com tampa Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. Www myfreetaxes com tampa Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. Www myfreetaxes com tampa Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. Www myfreetaxes com tampa Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. Www myfreetaxes com tampa Statutory employees, Employee status under common law. Www myfreetaxes com tampa Statutory nonemployees, Statutory employees. Www myfreetaxes com tampa Successor employer, Successor employer. Www myfreetaxes com tampa , Successor employer. Www myfreetaxes com tampa Supplemental wages, 7. Www myfreetaxes com tampa Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. Www myfreetaxes com tampa Tip Rate Determination Agreement, Tip Rate Determination and Education Program. Www myfreetaxes com tampa Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. Www myfreetaxes com tampa Tips, 6. Www myfreetaxes com tampa Tips, Tips treated as supplemental wages. Www myfreetaxes com tampa Trust fund recovery penalty, Trust fund recovery penalty. Www myfreetaxes com tampa TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. Www myfreetaxes com tampa Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. Www myfreetaxes com tampa W Wage repayments, Wage Repayments Wages defined, 5. Www myfreetaxes com tampa Wages and Other Compensation Wages not paid in money, Wages not paid in money. Www myfreetaxes com tampa Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. Www myfreetaxes com tampa Exemption, Exemption from federal income tax withholding. Www myfreetaxes com tampa Fringe benefits, Withholding on fringe benefits. Www myfreetaxes com tampa Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. Www myfreetaxes com tampa Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. Www myfreetaxes com tampa Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. Www myfreetaxes com tampa How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. Www myfreetaxes com tampa Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev  Up     Home   More Online Publications