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1040ez Tax Return

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1040ez Tax Return

1040ez tax return Index A Archer MSAs, Archer MSAs, Employment taxes. 1040ez tax return Assistance (see Tax help) C Contributions to FSA, Contributions to an FSA HRA, Contributions to an HRA HSA, Contributions to an HSA MSA, Contributions to an MSA D Death of HSA holder, Death of HSA Holder MSA holder, Death of the Archer MSA Holder Distributions from FSA, Distributions From an FSA HRA, Distributions From an HRA HSA, Distributions From an HSA MSA, Distributions From an MSA E Employer participation FSA, Employer Participation HRA, Employer Participation HSA, Employer Participation MSA, Employer Participation F Flexible Spending Arrangements Grace Period, Health FSA – grace period. 1040ez tax return Flexible spending arrangements, Flexible Spending Arrangements (FSAs), Employer Participation Balance in, Balance in an FSA Contributions to, Contributions to an FSA Distributions from, Distributions From an FSA Qualifying for, Qualifying for an FSA When to contribute, When To Contribute Form 5329, Excess contributions. 1040ez tax return , Excess contributions. 1040ez tax return 5498–SA, Form 8889. 1040ez tax return , Reporting Contributions on Your Return 8853, Additional tax. 1040ez tax return , Filing Form 8853 8889, Form 8889. 1040ez tax return , Additional tax. 1040ez tax return , Filing Form 8889 Free tax services, Free help with your tax return. 1040ez tax return H Health plans, high deductible, High deductible health plan (HDHP). 1040ez tax return , High deductible health plan (HDHP). 1040ez tax return Health reimbursement arrangements, Health Reimbursement Arrangements (HRAs), Employer Participation Balance in, Balance in an HRA Contributions to, Contributions to an HRA Distributions from, Distributions From an HRA Qualifying for, Qualifying for an HRA Health savings accounts, Health Savings Accounts (HSAs), Employment taxes. 1040ez tax return Balance in, Balance in an HSA Contributions to, Contributions to an HSA Deemed distributions, Deemed distributions from HSAs. 1040ez tax return Distributions from, Distributions From an HSA Last-month rule, Last-month rule. 1040ez tax return Partnerships, Reporting Contributions on Your Return Qualifying for, Qualifying for an HSA Rollovers, Rollovers S corporations, Reporting Contributions on Your Return When to contribute, When To Contribute Help (see Tax help) High deductible health plan, High deductible health plan (HDHP). 1040ez tax return , High deductible health plan (HDHP). 1040ez tax return M Medical expenses, qualified, Qualified medical expenses. 1040ez tax return , Qualified medical expenses. 1040ez tax return , Qualified medical expenses. 1040ez tax return , Qualified medical expenses. 1040ez tax return Medical savings accounts, Medical Savings Accounts (MSAs), Medicare Advantage MSAs Balance in, Balance in an Archer MSA Contributions to, Contributions to an MSA Deemed distributions, Deemed distributions from Archer MSAs. 1040ez tax return Distributions from, Distributions From an MSA Medicare Advantage MSAs, Medicare Advantage MSAs Qualifying for, Qualifying for an Archer MSA When to contribute, When To Contribute Medicare Advantage MSAs, Medicare Advantage MSAs P Preventive care, High deductible health plan (HDHP). 1040ez tax return Publications (see Tax help) Q Qualified HSA funding distribution, Qualified HSA funding distribution. 1040ez tax return T Tax help, How To Get Tax Help Testing period Last-month rule, Testing period. 1040ez tax return Qualified HSA funding distribution, Funding distribution – testing period. 1040ez tax return TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Questions and Answers on the Individual Shared Responsibility Provision


Basic Information

1. What is the individual shared responsibility provision?

Under the Affordable Care Act, the federal government, state governments, insurers, employers and individuals are given shared responsibility to reform and improve the availability, quality and affordability of health insurance coverage in the United States. Starting in 2014, the individual shared responsibility provision calls for each individual to have minimum essential health coverage (known as minimum essential coverage) for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return.

2. Who is subject to the individual shared responsibility provision?

The provision applies to individuals of all ages, including children. The adult or married couple who can claim a child or another individual as a dependent for federal income tax purposes is responsible for making the payment if the dependent does not have coverage or an exemption.

3. When does the individual shared responsibility provision go into effect?

The provision goes into effect on Jan. 1, 2014. It applies to each month in the calendar year. 

4.  Is transition relief available in certain circumstances?

Yes. Notice 2013-42, published on June 26, 2013, provides transition relief from the shared responsibility payment for individuals who are eligible to enroll in eligible employer-sponsored health plans with a plan year other than a calendar year (non-calendar year plans) if the plan year begins in 2013 and ends in 2014 (2013-2014 plan year). The transition relief applies to an employee, or an individual having a relationship to the employee. The transition relief begins in January 2014 and continues through the month in which the 2013-2014 plan year ends.

In addition, Notice 2014-10, published on Jan. 23, 2014, provides transition relief for individuals covered under certain limited-benefit government-sponsored programs. Coverage under these programs is not minimum essential coverage unless it is designated as such by the Department of Health and Human Services. Under Notice 2014-10, individuals who have coverage under these government-sponsored programs will not be held liable for the shared responsibility payment for months in 2014 when they have that coverage. The specific government-sponsored programs are optional family planning coverage of family services under title XIX of the Social Security Act, optional coverage of tuberculosis-related services under title XIX of the Social Security Act, coverage of pregnancy-related services under title XIX of the Social Security Act, coverage limited to treatment of emergency medical conditions (in accordance with section 1611(b)(12)(A) of title 8 of the United States Code) under title XIX of the Social Security Act, coverage for medically needy individuals under title XIX of the Social Security Act, coverage authorized under section 1115(a)(2) of the Social Security Act, limited-benefit TRICARE coverage of space available care provided under chapter 55 of title 10 of the United States Code and limited-benefit TRICARE coverage of line of duty care under chapter 55 of title 10 of the United States Code.  

5. What counts as minimum essential coverage?

Minimum essential coverage includes the following:

  • Employer-sponsored coverage, including self-insured plans, COBRA coverage and retiree coverage
  • Coverage purchased in the individual market, including a qualified health plan offered by the Health Insurance Marketplace 
  • Medicare Part A coverage and Medicare Advantage plans
  • Most Medicaid coverage
  • Children's Health Insurance Program (CHIP) coverage
  • Certain types of veterans health coverage administered by the Veterans Administration
  • Most types of TRICARE coverage under chapter 55 of title 10 of the United States Code
  • Coverage provided to Peace Corps volunteers
  • Coverage under the Nonappropriated Fund Health Benefit Program
  • Refugee Medical Assistance supported by the Administration for Children and Families
  • Self-funded health coverage offered to students by universities for plan or policy years that begin on or before Dec. 31, 2014 (for later plan or policy years, sponsors of these programs may apply to HHS to be recognized as minimum essential coverage)
  • State high risk pools for plan or policy years that begin on or before Dec. 31, 2014 (for later plan or policy years, sponsors of these program may apply to HHS to be recognized as minimum essential coverage)
  • Other coverage recognized by the Secretary of HHS as minimum essential coverage

Minimum essential coverage does not include coverage providing only limited benefits, such as the following:

  • Coverage consisting solely of excepted benefits, such as:
    • Stand-alone vision care or dental care
    • Workers' compensation
    • Accident or disability policies
  • Medicaid providing only family planning services
  • Medicaid providing only tuberculosis-related services
  • Medicaid providing only coverage limited to treatment of emergency medical conditions
  •  Pregnancy-related Medicaid coverage*
  • Medicaid coverage for the medically needy*
  • Section 1115 Medicaid demonstration projects*
  • Space available TRICARE coverage provided under chapter 55 of title 10 of the United States Code for individuals who are not eligible for TRICARE coverage for health care services from private sector providers*
  • Line of duty TRICARE coverage provided under chapter 55 of title 10 of the United States Code*

* These categories of coverage are generally not minimum essential coverage. However, to the extent that certain programs within these categories provide comprehensive coverage, the Secretary of HHS may recognize these programs as minimum essential coverage in the future. The IRS in Notice 2014-10 announced relief from the shared responsibility payment for months in 2014 in which individuals are covered under any of these programs to the extent that they are not minimum essential coverage. Information will be made available later about how the income tax return will take account of coverage under one of these programs. 

6. What are the statutory exemptions from the requirement to obtain minimum essential coverage?

  1. Religious conscience. You are a member of a religious sect that is recognized as conscientiously opposed to accepting any insurance benefits. The Social Security Administration administers the process for recognizing these sects according to the criteria in the law.
  2. Health care sharing ministry. You are a member of a recognized health care sharing ministry.
  3. Indian tribes. You are (1) a member of a federally recognized Indian tribe or (2) an individual eligible for services through an Indian care provider.
  4. Income below the income tax return filing requirement. Your income is below the minimum threshold for filing a tax return. The requirement to file a federal tax return depends on your filing status, age and types and amounts of income. To find out if you are required to file a federal tax return, use the IRS Interactive Tax Assistant (ITA).
  5. Short coverage gap. You went without coverage for less than three consecutive months during the year. For more information, see question 22.
  6. Hardship. You have suffered a hardship that makes you unable to obtain coverage, as defined in final regulations issued by the Department of Health and Human Services. See question 21 for more information on claiming hardship exemptions..
  7. Affordability. You can’t afford coverage because the minimum amount you must pay for the premiums is more than eight percent of your household income.
  8. Incarceration. You are in a jail, prison, or similar penal institution or correctional facility after the disposition of charges against you.
  9. Not lawfully present. You are not a U.S. citizen, a U.S. national or an alien lawfully present in the U.S.

7. What do I need to do if I want to be sure I have minimum essential coverage or an exemption for 2014?

The vast majority of coverage that people have today counts as minimum essential coverage. For those who do not have coverage, who anticipate discontinuing the coverage they have currently, or who want to explore whether more affordable options are available, the Health Insurance Marketplace is open in every state and the District of Columbia. The Marketplace helps individuals compare available coverage options, assess their eligibility for financial assistance and find minimum essential coverage that fits their budget.

For those seeking an exemption from the individual responsibility provision, the Marketplace is able to provide certificates of exemption for many of the exemption categories. HHS has issued final regulations on how the Health Insurance Marketplace grants these exemptions. Individuals will also be able to claim certain exemptions for 2014 when they file their federal income tax returns in 2015. Individuals who are not required to file a federal income tax return because their gross income falls below the return filing threshold do not need to take any further action to secure an exemption. See question 21 for further information on how to claim an exemption.

For more information about the Marketplace, visit the Health Insurance Marketplace website. For more information about financial assistance, see our Questions and Answers on the premium tax credit.

8. Is more detailed information available about the individual shared responsibility provision?

Yes. The Treasury Department and the IRS have issued final regulations on the new individual shared responsibility provision, and the IRS has created an individual shared responsibility page. In addition, the Treasury Department and the IRS have issued proposed regulations, which provide guidance on additional issues that were identified in the preamble to the final regulations. Additional information on exemptions and minimum essential coverage is available in final regulations issued by the Department of Health and Human Services and in a Shared Responsibility Provision Question and Answer issued by the Centers for Medicare & Medicaid Services

Who is Affected?

9. Are children subject to the individual shared responsibility provision?

Yes. Each child must have minimum essential coverage or qualify for an exemption for each month in the calendar year. Otherwise, the adult or married couple who can claim the child as a dependent for federal income tax purposes will generally owe a shared responsibility payment for the child..

10. Are senior citizens subject to the individual shared responsibility provision?

Yes. Senior citizens must have minimum essential coverage or qualify for an exemption for each month in a calendar year. Both Medicare Part A and Medicare Part C (also known as Medicare Advantage) qualify as minimum essential coverage.  

11. Are all individuals living in the United States subject to the individual shared responsibility provision?

All U.S. citizens living in the United States are subject to the individual shared responsibility provision as are all permanent residents and all foreign nationals who are in the United States long enough during a calendar year to qualify as resident aliens for tax purposes. Foreign nationals who live in the United States for a short enough period that they do not become resident aliens for federal income tax purposes are not subject to the individual shared responsibility payment even though they may have to file a U.S. income tax return. The IRS has more information available on when a foreign national becomes a resident alien for federal income tax purposes.

12. Are US citizens living abroad subject to the individual shared responsibility provision?

Yes. However, U.S. citizens who are not physically present in the United States for at least 330 full days within a 12-month period are treated as having minimum essential coverage for that 12-month period. In addition, U.S. citizens who are bona fide residents of a foreign country (or countries) for an entire taxable year are treated as having minimum essential coverage for that year. In general, these are individuals who qualify for a foreign earned income exclusion under section 911 of the Internal Revenue Code. Individuals may qualify for this rule even if they cannot use the exclusion for all of their foreign earned income because, for example, they are employees of the United States. Individuals that qualify for this rule need take no further action to comply with the individual shared responsibility provision during the months when they qualify. See Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad, for further information on the foreign earned income exclusion.  

U.S. citizens who meet neither the physical presence nor residency requirements will need to maintain minimum essential coverage, qualify for an exemption or make a shared responsibility payment for each month of the year. For this purpose, minimum essential coverage includes a group health plan provided by an overseas employer. One exemption that may be particularly relevant to U.S. citizens living abroad for a small part of a year is the exemption for a short coverage gap. This exemption provides that no shared responsibility payment will be due for a once-per-year gap in coverage that lasts less than three months.  

13. Are residents of the territories subject to the individual shared responsibility provision?

All bona fide residents of the United States territories are treated by law as having minimum essential coverage. They are not required to take any action to comply with the individual shared responsibility provision.

Minimum Essential Coverage

14. If I receive my coverage from my spouse’s employer, will I have minimum essential coverage?

Yes. Employer-sponsored coverage is generally minimum essential coverage. (See question 5 for information on specialized types of coverage that are not minimum essential coverage.) If an employee enrolls in employer-sponsored coverage that provides minimum value for himself and his family, the employee and all of the covered family members have minimum essential coverage.

15. Do my spouse and dependent children have to be covered under the same policy or plan that covers me?

No. You, your spouse and your dependent children do not have to be covered under the same policy or plan. However, you, your spouse and each dependent child for whom you may claim a personal exemption on your federal income tax return must have minimum essential coverage or qualify for an exemption, or you will owe a shared responsibility payment when you file a return.

16. My employer tells me that our company’s health plan is “grandfathered.” Does my employer’s plan provide minimum essential coverage?

Yes. Grandfathered group health plans provide minimum essential coverage.

17. I am a retiree, and I am too young to be eligible for Medicare. I receive my health coverage through a retiree plan made available by my former employer. Is the retiree plan minimum essential coverage?

Yes. Retiree health plans are generally minimum essential coverage.

18. I work for a local government that provides me with health coverage. Is my coverage minimum essential coverage?

Yes. Employer-sponsored coverage is minimum essential coverage regardless of whether the employer is a governmental, nonprofit or for-profit entity.

19. Do I have to be covered for an entire calendar month to avoid the shared responsibility payment liability for not having minimum essential coverage for that month?

No. You will be treated as having minimum essential coverage for a month as long as you have coverage for at least one day during that month.

20. If I change health coverage during the year and end up with a gap when I am not covered, will I owe a payment?

Individuals are treated as having minimum essential coverage for a calendar month if they have coverage for at least one day during that month. Additionally, as long as the gap in coverage is less than three months, you may qualify for an exemption and not owe a payment. See question 22 for more information on the exemption for a short coverage gap.

Exemptions

21. If I think I qualify for an exemption, how do I obtain it?

It depends upon the exemption for which you qualify.

  • The religious conscience exemption and most hardship exemptions are available only by going to the Health Insurance Marketplace and applying for an exemption certificate. Information on obtaining these exemptions is available in final rules issued by the Department of Health and Human Services.
  • The exemptions for members of federally recognized Indian tribes, members of health care sharing ministries and individuals who are incarcerated are available either by going to a Marketplace or Exchange and applying for an exemption certificate or by claiming the exemption as part of filing a federal income tax return.
  • The exemptions for lack of affordable coverage, a short coverage gap, certain hardships, household income below the filing threshold and individuals who are not lawfully present in the United States may be claimed only as part of filing a federal income tax return.

22. What qualifies as a short coverage gap?

In general, a gap in coverage that lasts less than three months qualifies as a short coverage gap. If an individual has more than one short coverage gap during a year, the short coverage gap exemption only applies to the first gap.

23. If my income is so low that I am not required to file a federal income tax return, do I need to do anything special to claim an exemption from the individual shared responsibility provision?

No. If you are not required to file a federal income tax return for a year because your gross income is below your return filing threshold, you are automatically exempt from the shared responsibility provision for that year and do not need to take any further action to secure an exemption. If you are not required to file a tax return for a year but file one anyway, you will be able to claim the exemption on your tax return.

24. If I am exempt from the shared responsibility payment, can I still be eligible for the premium tax credit?

In many cases, yes, but it depends upon the exemption. If you are exempt because you are incarcerated or because you are not lawfully present in the United States, you are not eligible to enroll in a qualified health plan through the Marketplace and therefore cannot claim a premium tax credit. However, individuals with other types of exemptions may obtain coverage through the Marketplace and claim a premium tax credit if they otherwise qualify for the credit.

Reporting Coverage or Exemptions or Making Payments

25. Will I have to do something on my federal income tax return to show that I had coverage or an exemption?

The individual shared responsibility provision goes into effect in 2014. You will not have to account for coverage or exemptions or to make any payments until you file your 2014 federal income tax return in 2015. Information will be made available later about how the income tax return will take account of coverage and exemptions. Insurers will be required to provide everyone that they cover each year with information that will help them demonstrate they had coverage beginning with the 2015 tax year.

26. What happens if I do not have minimum essential coverage or an exemption, and I cannot afford to make the shared responsibility payment when filing my tax return?

The IRS routinely works with taxpayers who owe amounts they cannot afford to pay. The law prohibits the IRS from using liens or levies to collect any individual shared responsibility payment. However, if you owe a shared responsibility payment, the IRS may offset that liability against any tax refund that may be due to you.

Page Last Reviewed or Updated: 25-Mar-2014

The 1040ez Tax Return

1040ez tax return Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. 1040ez tax return Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1040ez tax return Definitions The following definitions are used throughout this publication. 1040ez tax return Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. 1040ez tax return See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. 1040ez tax return Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. 1040ez tax return You will need to know this date when using this publication for the various tax provisions. 1040ez tax return Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. 1040ez tax return Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. 1040ez tax return 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. 1040ez tax return 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. 1040ez tax return 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. 1040ez tax return 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. 1040ez tax return 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. 1040ez tax return Charles, Stone, Taney, Vernon, and Webster. 1040ez tax return 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. 1040ez tax return 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. 1040ez tax return *For more details, go to www. 1040ez tax return fema. 1040ez tax return gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. 1040ez tax return Charitable Giving Incentives. 1040ez tax return Net Operating Losses. 1040ez tax return Education Credits. 1040ez tax return Recapture of Federal Mortgage Subsidy. 1040ez tax return Tax Relief for Temporary Relocation. 1040ez tax return Employee Retention Credit. 1040ez tax return Employer Housing Credit and Exclusion. 1040ez tax return Demolition and Clean-up Costs. 1040ez tax return Increase in Rehabilitation Credit. 1040ez tax return Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. 1040ez tax return Clair, and Scott. 1040ez tax return 05/30/2008through06/27/2008 Indiana Benton, 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06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. 1040ez tax return Genevieve, St. 1040ez tax return Louis, the Independent City of St. 1040ez tax return Louis, Scott, Sullivan, and Worth. 1040ez tax return 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. 1040ez tax return 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. 1040ez tax return 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. 1040ez tax return 06/05/2008through07/25/2008 Wisconsin Lafayette. 1040ez tax return * For more details, go to www. 1040ez tax return fema. 1040ez tax return gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. 1040ez tax return Individuals. 1040ez tax return   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. 1040ez tax return A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. 1040ez tax return   A qualified contribution must also meet all of the following requirements. 1040ez tax return Be paid after May 1, 2008, and before January 1, 2009. 1040ez tax return The contribution must be for relief efforts in one or more Midwestern disaster areas. 1040ez tax return Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. 1040ez tax return   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. 1040ez tax return You can carry over any contributions you are not able to deduct for 2008 because of this limit. 1040ez tax return In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. 1040ez tax return Exception. 1040ez tax return   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. 1040ez tax return Corporations. 1040ez tax return   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. 1040ez tax return Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. 1040ez tax return The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. 1040ez tax return Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. 1040ez tax return Partners and shareholders. 1040ez tax return   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. 1040ez tax return More information. 1040ez tax return   For more information, see Publication 526 or Publication 542, Corporations. 1040ez tax return Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. 1040ez tax return Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. 1040ez tax return The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. 1040ez tax return 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. 1040ez tax return 41 cents per mile for the period July 1 through December 31, 2008. 1040ez tax return Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. 1040ez tax return You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. 1040ez tax return You cannot claim a deduction or credit for amounts you exclude. 1040ez tax return You must keep records of miles driven, time, place (or use), and purpose of the mileage. 1040ez tax return The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. 1040ez tax return 50. 1040ez tax return 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. 1040ez tax return 58. 1040ez tax return 5 cents per mile for the period July 1 through December 31, 2008. 1040ez tax return Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. 1040ez tax return The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. 1040ez tax return For more information, see Publication 547. 1040ez tax return Limits on personal casualty or theft losses. 1040ez tax return   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. 1040ez tax return Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. 1040ez tax return When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. 1040ez tax return A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. 1040ez tax return When to deduct the loss. 1040ez tax return   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. 1040ez tax return However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. 1040ez tax return Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. 1040ez tax return   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. 1040ez tax return Cross out “2008” and enter “2007” at the top of Form 4684. 1040ez tax return Time limit for making election. 1040ez tax return   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. 1040ez tax return The due date (without extensions) for filing your 2008 income tax return. 1040ez tax return The due date (with extensions) for filing your 2007 income tax return. 1040ez tax return Example. 1040ez tax return If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. 1040ez tax return Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. 1040ez tax return 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. 1040ez tax return Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). 1040ez tax return However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. 1040ez tax return For more information, see the Instructions for Form 4684. 1040ez tax return Net Operating Losses This benefit applies only to the counties in Table 1. 1040ez tax return Qualified disaster recovery assistance loss. 1040ez tax return   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 1040ez tax return However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. 1040ez tax return In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 1040ez tax return   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. 1040ez tax return Qualified disaster recovery assistance casualty loss. 1040ez tax return   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. 1040ez tax return For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. 1040ez tax return Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. 1040ez tax return More information. 1040ez tax return   For more information on NOLs, see Publication 536 or Publication 542, Corporations. 1040ez tax return IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. 1040ez tax return Definitions Qualified disaster recovery assistance distribution. 1040ez tax return   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. 1040ez tax return The distribution was made on or after the applicable disaster date and before January 1, 2010. 1040ez tax return Your main home was located in a Midwestern disaster area on the applicable disaster date. 1040ez tax return You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. 1040ez tax return 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. 1040ez tax return   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. 1040ez tax return Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. 1040ez tax return   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. 1040ez tax return If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. 1040ez tax return   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. 1040ez tax return Eligible retirement plan. 1040ez tax return   An eligible retirement plan can be any of the following. 1040ez tax return A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 1040ez tax return A qualified annuity plan. 1040ez tax return A tax-sheltered annuity contract. 1040ez tax return A governmental section 457 deferred compensation plan. 1040ez tax return A traditional, SEP, SIMPLE, or Roth IRA. 1040ez tax return Main home. 1040ez tax return   Generally, your main home is the home where you live most of the time. 1040ez tax return A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 1040ez tax return Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. 1040ez tax return Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. 1040ez tax return However, if you elect, you can include the entire distribution in your income in the year it was received. 1040ez tax return Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). 1040ez tax return However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. 1040ez tax return For more information, see Form 8930. 1040ez tax return Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. 1040ez tax return If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 1040ez tax return Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. 1040ez tax return However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. 1040ez tax return You have three years from the day after the date you received the distribution to make a repayment. 1040ez tax return Amounts that are repaid are treated as a qualified rollover and are not included in income. 1040ez tax return Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. 1040ez tax return See Form 8930 for more information on how to report repayments. 1040ez tax return Exceptions. 1040ez tax return   You cannot repay the following types of distributions. 1040ez tax return Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). 1040ez tax return Required minimum distributions. 1040ez tax return 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. 1040ez tax return Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. 1040ez tax return If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. 1040ez tax return For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 1040ez tax return To be a qualified distribution, the distribution must meet all of the following requirements. 1040ez tax return 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. 1040ez tax return The distribution was received after the date that was 6 months before the day after the applicable disaster date. 1040ez tax return The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. 1040ez tax return Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. 1040ez tax return Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. 1040ez tax return A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 1040ez tax return You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. 1040ez tax return Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. 1040ez tax return The following benefits are available to qualified individuals. 1040ez tax return Increases to the limits for distributions treated as loans from employer plans. 1040ez tax return A 1-year suspension for payments due on plan loans. 1040ez tax return Qualified individual. 1040ez tax return   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. 1040ez tax return 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. 1040ez tax return Limits on plan loans. 1040ez tax return   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 1040ez tax return In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 1040ez tax return If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. 1040ez tax return One-year suspension of loan payments. 1040ez tax return   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. 1040ez tax return To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. 1040ez tax return Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. 1040ez tax return You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. 1040ez tax return Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. 1040ez tax return Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. 1040ez tax return Earned income. 1040ez tax return    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. 1040ez tax return If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. 1040ez tax return Joint returns. 1040ez tax return   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. 1040ez tax return If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. 1040ez tax return Making the election. 1040ez tax return   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. 1040ez tax return However, you can make the election for the additional child tax credit even if you do not take the EIC. 1040ez tax return   Electing to use your 2007 earned income can increase or decrease your EIC. 1040ez tax return Take the following steps to decide whether to make the election. 1040ez tax return Figure your 2008 EIC using your 2007 earned income. 1040ez tax return Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. 1040ez tax return Add the results of (1) and (2). 1040ez tax return Figure your 2008 EIC using your 2008 earned income. 1040ez tax return Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. 1040ez tax return Add the results of (4) and (5). 1040ez tax return Compare the results of (3) and (6). 1040ez tax return If (3) is larger than (6), it is to your benefit to make the election. 1040ez tax return If (3) is equal to or smaller than (6), making the election will not help you. 1040ez tax return   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. 1040ez tax return   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. 1040ez tax return Getting your 2007 tax return information. 1040ez tax return   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. 1040ez tax return You can also get this information by visiting the IRS website at www. 1040ez tax return irs. 1040ez tax return gov. 1040ez tax return   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. 1040ez tax return See Request for Copy or Transcript of Tax Return on page 11. 1040ez tax return Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. 1040ez tax return You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. 1040ez tax return The additional exemption amount is claimed on Form 8914. 1040ez tax return You can claim an additional exemption amount only one time for a specific individual. 1040ez tax return If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. 1040ez tax return The maximum additional exemption amount you can claim for all displaced individuals is $2,000. 1040ez tax return Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. 1040ez tax return The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. 1040ez tax return If married filing separately, the $2,000 can be divided in $500 increments between the spouses. 1040ez tax return For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. 1040ez tax return If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. 1040ez tax return In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). 1040ez tax return To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. 1040ez tax return If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. 1040ez tax return You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. 1040ez tax return You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. 1040ez tax return Food, clothing, or personal items consumed or used by the displaced individual. 1040ez tax return Reimbursement for the cost of any long distance telephone calls made by the displaced individual. 1040ez tax return Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. 1040ez tax return However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. 1040ez tax return Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. 1040ez tax return For more information, see Form 8914. 1040ez tax return Education Credits This benefit applies only to the counties in Table 1. 1040ez tax return The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. 1040ez tax return The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. 1040ez tax return The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. 1040ez tax return The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. 1040ez tax return This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. 1040ez tax return In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. 1040ez tax return Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 1040ez tax return For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. 1040ez tax return For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. 1040ez tax return The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 1040ez tax return The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 1040ez tax return You will need to contact the eligible educational institution for qualified room and board costs. 1040ez tax return For more information, see Form 8863. 1040ez tax return See Form 8917 for the tuition and fees deduction. 1040ez tax return Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. 1040ez tax return Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. 1040ez tax return However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. 1040ez tax return This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. 1040ez tax return Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. 1040ez tax return Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. 1040ez tax return If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. 1040ez tax return 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. 1040ez tax return This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. 1040ez tax return You may also have to reduce certain tax attributes by the amount excluded. 1040ez tax return For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). 1040ez tax return Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. 1040ez tax return The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. 1040ez tax return However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. 1040ez tax return The IRS has exercised this authority as follows. 1040ez tax return In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. 1040ez tax return In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. 1040ez tax return You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. 1040ez tax return Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. 1040ez tax return An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. 1040ez tax return The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 1040ez tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 1040ez tax return Use Form 5884-A to claim the credit. 1040ez tax return Employers affected by the severe storms, tornadoes, or flooding. 1040ez tax return   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. 1040ez tax return Eligible employer. 1040ez tax return   For this purpose, an eligible employer is any employer who meets all of the following. 1040ez tax return Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. 1040ez tax return Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. 1040ez tax return Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. 1040ez tax return Eligible employee. 1040ez tax return   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. 1040ez tax return An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. 1040ez tax return Qualified wages. 1040ez tax return   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. 1040ez tax return In addition, the wages must have been paid or incurred after the applicable disaster date. 1040ez tax return    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. 1040ez tax return    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 1040ez tax return Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 1040ez tax return Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 1040ez tax return   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. 1040ez tax return For a special rule that applies to railroad employees, see section 51(h)(1)(B). 1040ez tax return   Qualified wages do not include the following. 1040ez tax return Wages paid to your dependent or a related individual. 1040ez tax return See section 51(i)(1). 1040ez tax return 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. 1040ez tax return Wages for services of replacement workers during a strike or lockout. 1040ez tax return   For more information, see Form 5884-A. 1040ez tax return Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. 1040ez tax return An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. 1040ez tax return The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. 1040ez tax return The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). 1040ez tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 1040ez tax return The employer must use Form 5884-A to claim the credit. 1040ez tax return A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. 1040ez tax return The employee cannot be your dependent or a related individual. 1040ez tax return See section 51(i)(1). 1040ez tax return For more information, see Form 5884-A. 1040ez tax return Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. 1040ez tax return You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 1040ez tax return Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. 1040ez tax return Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. 1040ez tax return Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. 1040ez tax return The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. 1040ez tax return For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. 1040ez tax return For certified historic structures, the credit percentage is increased from 20% to 26%. 1040ez tax return For more information, see Form 3468, Investment Credit. 1040ez tax return Request for Copy or Transcript of Tax Return Request for copy of tax return. 1040ez tax return   You can use Form 4506 to order a copy of your tax return. 1040ez tax return Generally, there is a $57 fee for requesting each copy of a tax return. 1040ez tax return If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. 1040ez tax return Request for transcript of tax return. 1040ez tax return   You can use Form 4506-T to order a free transcript of your tax return. 1040ez tax return A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 1040ez tax return You can also call 1-800-829-1040 to order a transcript. 1040ez tax return How To Get Tax Help Special IRS assistance. 1040ez tax return   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. 1040ez tax return We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. 1040ez tax return Call 1-866-562-5227 Monday through FridayIn English–7 a. 1040ez tax return m. 1040ez tax return to 10 p. 1040ez tax return m. 1040ez tax return local timeIn Spanish–8 a. 1040ez tax return m. 1040ez tax return to 9:30 p. 1040ez tax return m. 1040ez tax return local time   The IRS website at www. 1040ez tax return irs. 1040ez tax return gov has notices and other tax relief information. 1040ez tax return Check it periodically for any new guidance. 1040ez tax return 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. 1040ez tax return By selecting the method that is best for you, you will have quick and easy access to tax help. 1040ez tax return Contacting your Taxpayer Advocate. 1040ez tax return   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. 1040ez tax return Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. 1040ez tax return Our service is free, confidential, and tailored to meet your needs. 1040ez tax return You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. 1040ez tax return TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. 1040ez tax return This includes businesses as well as individuals. 1040ez tax return TAS employees know the IRS and how to navigate it. 1040ez tax return We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. 1040ez tax return TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. 1040ez tax return You can call your local advocate, whose number is in your phone book, in Pub. 1040ez tax return 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. 1040ez tax return irs. 1040ez tax return gov/advocate. 1040ez tax return You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 1040ez tax return You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. 1040ez tax return taxtoolkit. 1040ez tax return irs. 1040ez tax return gov. 1040ez tax return Low Income Taxpayer Clinics (LITCs). 1040ez tax return   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. 1040ez tax return LITCs are independent from the IRS. 1040ez tax return Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. 1040ez tax return If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. 1040ez tax return For more information, see Publication 4134, Low Income Taxpayer Clinic List. 1040ez tax return This publication is available at www. 1040ez tax return irs. 1040ez tax return gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. 1040ez tax return Free tax services. 1040ez tax return   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1040ez tax return It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. 1040ez tax return It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. 1040ez tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040ez tax return Free help with your return. 1040ez tax return   Free help in preparing your return is available nationwide from IRS-trained volunteers. 1040ez tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040ez tax return Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez tax return To find the nearest VITA or TCE site, call 1-800-829-1040. 1040ez tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez tax return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. 1040ez tax return aarp. 1040ez tax return org/money/taxaide. 1040ez tax return   For more information on these programs, go to www. 1040ez tax return irs. 1040ez tax return gov and enter keyword “VITA” in the upper right-hand corner. 1040ez tax return Internet. 1040ez tax return You can access the IRS website at www. 1040ez tax return irs. 1040ez tax return gov 24 hours a day, 7 days a week to: E-file your return. 1040ez tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040ez tax return Check the status of your 2009 refund. 1040ez tax return Go to www. 1040ez tax return irs. 1040ez tax return gov and click on Where's My Refund. 1040ez tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040ez tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040ez tax return Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez tax return Download forms, instructions, and publications. 1040ez tax return Order IRS products online. 1040ez tax return Research your tax questions online. 1040ez tax return Search publications online by topic or keyword. 1040ez tax return Use the online Internal Revenue Code, Regulations, or other official guidance. 1040ez tax return View Internal Revenue Bulletins (IRBs) published in the last few years. 1040ez tax return Figure your withholding allowances using the withholding calculator online at www. 1040ez tax return irs. 1040ez tax return gov/individuals. 1040ez tax return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. 1040ez tax return Sign up to receive local and national tax news by email. 1040ez tax return Get information on starting and operating a small business. 1040ez tax return Phone. 1040ez tax return Many services are available by phone. 1040ez tax return Ordering forms, instructions, and publications. 1040ez tax return Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040ez tax return You should receive your order within 10 days. 1040ez tax return Asking tax questions. 1040ez tax return Call the IRS with your tax questions at 1-800-829-1040. 1040ez tax return Solving problems. 1040ez tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040ez tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040ez tax return Call your local Taxpayer Assistance Center for an appointment. 1040ez tax return To find the number, go to www. 1040ez tax return irs. 1040ez tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez tax return TTY/TDD equipment. 1040ez tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040ez tax return TeleTax topics. 1040ez tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040ez tax return Refund information. 1040ez tax return To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 1040ez tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 1040ez tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040ez tax return Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez tax return Refunds are sent out weekly on Fridays. 1040ez tax return If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 1040ez tax return Other refund information. 1040ez tax return To check the status of a prior year refund or amended return refund, call 1-800-829-1954. 1040ez tax return Evaluating the quality of our telephone services. 1040ez tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040ez tax return One method is for a second IRS representative to listen in on or record random telephone calls. 1040ez tax return Another is to ask some callers to complete a short survey at the end of the call. 1040ez tax return Walk-in. 1040ez tax return Many products and services are available on a walk-in basis. 1040ez tax return Products. 1040ez tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez tax return Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 1040ez tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040ez tax return Services. 1040ez tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040ez tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 1040ez tax return No appointment is necessary—just walk in. 1040ez tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040ez tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040ez tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040ez tax return All other issues will be handled without an appointment. 1040ez tax return To find the number of your local office, go to www. 1040ez tax return irs. 1040ez tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040ez tax return Mail. 1040ez tax return You can send your order for forms, instructions, and publications to the address below. 1040ez tax return You should receive a response within 10 days after your request is received. 1040ez tax return Internal Revenue Service1201 N. 1040ez tax return Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. 1040ez tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040ez tax return Prior-year forms, instructions, and publications. 1040ez tax return Tax Map: an electronic research tool and finding aid. 1040ez tax return Tax law frequently asked questions. 1040ez tax return Tax Topics from the IRS telephone response system. 1040ez tax return Internal Revenue Code—Title 26 of the U. 1040ez tax return S. 1040ez tax return Code. 1040ez tax return Fill-in, print, and save features for most tax forms. 1040ez tax return Internal Revenue Bulletins. 1040ez tax return Toll-free and email technical support. 1040ez tax return Two releases during the year. 1040ez tax return – The first release will ship the beginning of January 2010. 1040ez tax return – The final release will ship the beginning of March 2010. 1040ez tax return Purchase the DVD from National Technical Information Service (NTIS) at www. 1040ez tax return irs. 1040ez tax return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 1040ez tax return Prev  Up  Next   Home   More Online Publications