Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040nr Ez Online Filing

Irs Amendment FormHttps Www Freefilefillableforms Org1040ez Com2010 Tax Form 10401040 Form FreeIrs FormsFree Irs Tax Filing 1040ez2012 Tax Forms 1040ez1040x Online FormCan I Stillfile My 2012 Taxes OnlineTurbotax For 2010 Tax Year1040Ez FormTax Act 2012 ReturnHow To File A Amended Tax ReturnTax Breaks For Unemployed2011 1040 Tax FormsFiling A 1040xTaxact 2012 Login Returning UserFree Tax Filing For Low Income FamiliesIncome Tax Return Filing1040ez Form For 2010H&r Block Free Efile 2011Amended Tax Return FormFederal Income Tax 1040ez OnlineTax DeductionsUnemployment Taxes 20111040a For 2012Extension Form1040ez FormE File 2009 Taxes Free1040 Ez For 20111040 Ez FormHow Can I File My 2009 Taxes Online For FreeFiling 2012 Tax ReturnsFree State Return Efile2010 Income Tax TableFiling Taxes With Unemployment Income 20112012 Irs Tax Forms 1040aFree 1040ez Form

1040nr Ez Online Filing

1040nr ez online filing 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. 1040nr ez online filing 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). 1040nr ez online filing Definitions The following definitions are used throughout this publication. 1040nr ez online filing 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. 1040nr ez online filing See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. 1040nr ez online filing 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. 1040nr ez online filing You will need to know this date when using this publication for the various tax provisions. 1040nr ez online filing Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. 1040nr ez online filing 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. 1040nr ez online filing Charles, Stone, Taney, Vernon, and Webster. 1040nr ez online filing 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. 1040nr ez online filing 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. 1040nr ez online filing *For more details, go to www. 1040nr ez online filing fema. 1040nr ez online filing 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. 1040nr ez online filing Charitable Giving Incentives. 1040nr ez online filing Net Operating Losses. 1040nr ez online filing Education Credits. 1040nr ez online filing Recapture of Federal Mortgage Subsidy. 1040nr ez online filing Tax Relief for Temporary Relocation. 1040nr ez online filing Employee Retention Credit. 1040nr ez online filing Employer Housing Credit and Exclusion. 1040nr ez online filing Demolition and Clean-up Costs. 1040nr ez online filing Increase in Rehabilitation Credit. 1040nr ez online filing Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. 1040nr ez online filing Clair, and Scott. 1040nr ez online filing 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. 1040nr ez online filing 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. 1040nr ez online filing 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. 1040nr ez online filing 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. 1040nr ez online filing 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. 1040nr ez online filing 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. 1040nr ez online filing Genevieve, St. 1040nr ez online filing Louis, the Independent City of St. 1040nr ez online filing Louis, Scott, Sullivan, and Worth. 1040nr ez online filing 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. 1040nr ez online filing 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. 1040nr ez online filing 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. 1040nr ez online filing 06/05/2008through07/25/2008 Wisconsin Lafayette. 1040nr ez online filing * For more details, go to www. 1040nr ez online filing fema. 1040nr ez online filing gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. 1040nr ez online filing Individuals. 1040nr ez online filing   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. 1040nr ez online filing 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. 1040nr ez online filing   A qualified contribution must also meet all of the following requirements. 1040nr ez online filing Be paid after May 1, 2008, and before January 1, 2009. 1040nr ez online filing The contribution must be for relief efforts in one or more Midwestern disaster areas. 1040nr ez online filing 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. 1040nr ez online filing   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. 1040nr ez online filing You can carry over any contributions you are not able to deduct for 2008 because of this limit. 1040nr ez online filing In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. 1040nr ez online filing Exception. 1040nr ez online filing   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. 1040nr ez online filing Corporations. 1040nr ez online filing   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. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. 1040nr ez online filing Partners and shareholders. 1040nr ez online filing   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. 1040nr ez online filing More information. 1040nr ez online filing   For more information, see Publication 526 or Publication 542, Corporations. 1040nr ez online filing Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. 1040nr ez online filing Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. 1040nr ez online filing 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. 1040nr ez online filing 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. 1040nr ez online filing 41 cents per mile for the period July 1 through December 31, 2008. 1040nr ez online filing Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. 1040nr ez online filing 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. 1040nr ez online filing You cannot claim a deduction or credit for amounts you exclude. 1040nr ez online filing You must keep records of miles driven, time, place (or use), and purpose of the mileage. 1040nr ez online filing The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. 1040nr ez online filing 50. 1040nr ez online filing 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. 1040nr ez online filing 58. 1040nr ez online filing 5 cents per mile for the period July 1 through December 31, 2008. 1040nr ez online filing Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. 1040nr ez online filing 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. 1040nr ez online filing For more information, see Publication 547. 1040nr ez online filing Limits on personal casualty or theft losses. 1040nr ez online filing   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. 1040nr ez online filing 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. 1040nr ez online filing When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. 1040nr ez online filing 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. 1040nr ez online filing When to deduct the loss. 1040nr ez online filing   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. 1040nr ez online filing However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. 1040nr ez online filing Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. 1040nr ez online filing   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. 1040nr ez online filing Cross out “2008” and enter “2007” at the top of Form 4684. 1040nr ez online filing Time limit for making election. 1040nr ez online filing   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. 1040nr ez online filing The due date (without extensions) for filing your 2008 income tax return. 1040nr ez online filing The due date (with extensions) for filing your 2007 income tax return. 1040nr ez online filing Example. 1040nr ez online filing 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. 1040nr ez online filing Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. 1040nr ez online filing 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. 1040nr ez online filing 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). 1040nr ez online filing 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. 1040nr ez online filing For more information, see the Instructions for Form 4684. 1040nr ez online filing Net Operating Losses This benefit applies only to the counties in Table 1. 1040nr ez online filing Qualified disaster recovery assistance loss. 1040nr ez online filing   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 1040nr ez online filing 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. 1040nr ez online filing In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 1040nr ez online filing   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. 1040nr ez online filing Qualified disaster recovery assistance casualty loss. 1040nr ez online filing   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. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing More information. 1040nr ez online filing   For more information on NOLs, see Publication 536 or Publication 542, Corporations. 1040nr ez online filing 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. 1040nr ez online filing Definitions Qualified disaster recovery assistance distribution. 1040nr ez online filing   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. 1040nr ez online filing The distribution was made on or after the applicable disaster date and before January 1, 2010. 1040nr ez online filing Your main home was located in a Midwestern disaster area on the applicable disaster date. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing   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. 1040nr ez online filing Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. 1040nr ez online filing   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. 1040nr ez online filing 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. 1040nr ez online filing   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. 1040nr ez online filing Eligible retirement plan. 1040nr ez online filing   An eligible retirement plan can be any of the following. 1040nr ez online filing A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 1040nr ez online filing A qualified annuity plan. 1040nr ez online filing A tax-sheltered annuity contract. 1040nr ez online filing A governmental section 457 deferred compensation plan. 1040nr ez online filing A traditional, SEP, SIMPLE, or Roth IRA. 1040nr ez online filing Main home. 1040nr ez online filing   Generally, your main home is the home where you live most of the time. 1040nr ez online filing A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 1040nr ez online filing Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. 1040nr ez online filing Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. 1040nr ez online filing However, if you elect, you can include the entire distribution in your income in the year it was received. 1040nr ez online filing 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). 1040nr ez online filing 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. 1040nr ez online filing For more information, see Form 8930. 1040nr ez online filing Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. 1040nr ez online filing 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. 1040nr ez online filing Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. 1040nr ez online filing However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. 1040nr ez online filing You have three years from the day after the date you received the distribution to make a repayment. 1040nr ez online filing Amounts that are repaid are treated as a qualified rollover and are not included in income. 1040nr ez online filing Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. 1040nr ez online filing See Form 8930 for more information on how to report repayments. 1040nr ez online filing Exceptions. 1040nr ez online filing   You cannot repay the following types of distributions. 1040nr ez online filing Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). 1040nr ez online filing Required minimum distributions. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 1040nr ez online filing To be a qualified distribution, the distribution must meet all of the following requirements. 1040nr ez online filing 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. 1040nr ez online filing The distribution was received after the date that was 6 months before the day after the applicable disaster date. 1040nr ez online filing 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. 1040nr ez online filing Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. 1040nr ez online filing Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. 1040nr ez online filing 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. 1040nr ez online filing You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. 1040nr ez online filing Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. 1040nr ez online filing The following benefits are available to qualified individuals. 1040nr ez online filing Increases to the limits for distributions treated as loans from employer plans. 1040nr ez online filing A 1-year suspension for payments due on plan loans. 1040nr ez online filing Qualified individual. 1040nr ez online filing   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. 1040nr ez online filing 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. 1040nr ez online filing Limits on plan loans. 1040nr ez online filing   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 1040nr ez online filing In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 1040nr ez online filing 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. 1040nr ez online filing One-year suspension of loan payments. 1040nr ez online filing   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. 1040nr ez online filing 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. 1040nr ez online filing Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. 1040nr ez online filing 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. 1040nr ez online filing Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. 1040nr ez online filing 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. 1040nr ez online filing Earned income. 1040nr ez online filing    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. 1040nr ez online filing 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. 1040nr ez online filing Joint returns. 1040nr ez online filing   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. 1040nr ez online filing If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. 1040nr ez online filing Making the election. 1040nr ez online filing   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. 1040nr ez online filing However, you can make the election for the additional child tax credit even if you do not take the EIC. 1040nr ez online filing   Electing to use your 2007 earned income can increase or decrease your EIC. 1040nr ez online filing Take the following steps to decide whether to make the election. 1040nr ez online filing Figure your 2008 EIC using your 2007 earned income. 1040nr ez online filing Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. 1040nr ez online filing Add the results of (1) and (2). 1040nr ez online filing Figure your 2008 EIC using your 2008 earned income. 1040nr ez online filing Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. 1040nr ez online filing Add the results of (4) and (5). 1040nr ez online filing Compare the results of (3) and (6). 1040nr ez online filing If (3) is larger than (6), it is to your benefit to make the election. 1040nr ez online filing If (3) is equal to or smaller than (6), making the election will not help you. 1040nr ez online filing   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. 1040nr ez online filing   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. 1040nr ez online filing Getting your 2007 tax return information. 1040nr ez online filing   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. 1040nr ez online filing You can also get this information by visiting the IRS website at www. 1040nr ez online filing irs. 1040nr ez online filing gov. 1040nr ez online filing   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. 1040nr ez online filing See Request for Copy or Transcript of Tax Return on page 11. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing The additional exemption amount is claimed on Form 8914. 1040nr ez online filing You can claim an additional exemption amount only one time for a specific individual. 1040nr ez online filing If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. 1040nr ez online filing The maximum additional exemption amount you can claim for all displaced individuals is $2,000. 1040nr ez online filing Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. 1040nr ez online filing The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. 1040nr ez online filing If married filing separately, the $2,000 can be divided in $500 increments between the spouses. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing 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). 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. 1040nr ez online filing You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. 1040nr ez online filing Food, clothing, or personal items consumed or used by the displaced individual. 1040nr ez online filing Reimbursement for the cost of any long distance telephone calls made by the displaced individual. 1040nr ez online filing Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing For more information, see Form 8914. 1040nr ez online filing Education Credits This benefit applies only to the counties in Table 1. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. 1040nr ez online filing The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. 1040nr ez online filing This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. 1040nr ez online filing 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. 1040nr ez online filing Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 1040nr ez online filing For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 1040nr ez online filing You will need to contact the eligible educational institution for qualified room and board costs. 1040nr ez online filing For more information, see Form 8863. 1040nr ez online filing See Form 8917 for the tuition and fees deduction. 1040nr ez online filing Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. 1040nr ez online filing You may also have to reduce certain tax attributes by the amount excluded. 1040nr ez online filing For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). 1040nr ez online filing Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. 1040nr ez online filing 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. 1040nr ez online filing However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. 1040nr ez online filing The IRS has exercised this authority as follows. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. 1040nr ez online filing An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. 1040nr ez online filing The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 1040nr ez online filing Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 1040nr ez online filing Use Form 5884-A to claim the credit. 1040nr ez online filing Employers affected by the severe storms, tornadoes, or flooding. 1040nr ez online filing   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. 1040nr ez online filing Eligible employer. 1040nr ez online filing   For this purpose, an eligible employer is any employer who meets all of the following. 1040nr ez online filing Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. 1040nr ez online filing Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. 1040nr ez online filing 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. 1040nr ez online filing Eligible employee. 1040nr ez online filing   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. 1040nr ez online filing 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. 1040nr ez online filing Qualified wages. 1040nr ez online filing   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. 1040nr ez online filing In addition, the wages must have been paid or incurred after the applicable disaster date. 1040nr ez online filing    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. 1040nr ez online filing    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 1040nr ez online filing Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 1040nr ez online filing Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 1040nr ez online filing   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. 1040nr ez online filing For a special rule that applies to railroad employees, see section 51(h)(1)(B). 1040nr ez online filing   Qualified wages do not include the following. 1040nr ez online filing Wages paid to your dependent or a related individual. 1040nr ez online filing See section 51(i)(1). 1040nr ez online filing 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. 1040nr ez online filing Wages for services of replacement workers during a strike or lockout. 1040nr ez online filing   For more information, see Form 5884-A. 1040nr ez online filing Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. 1040nr ez online filing An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. 1040nr ez online filing 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. 1040nr ez online filing 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). 1040nr ez online filing Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 1040nr ez online filing The employer must use Form 5884-A to claim the credit. 1040nr ez online filing 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. 1040nr ez online filing The employee cannot be your dependent or a related individual. 1040nr ez online filing See section 51(i)(1). 1040nr ez online filing For more information, see Form 5884-A. 1040nr ez online filing Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing 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. 1040nr ez online filing Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. 1040nr ez online filing 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. 1040nr ez online filing For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. 1040nr ez online filing For certified historic structures, the credit percentage is increased from 20% to 26%. 1040nr ez online filing For more information, see Form 3468, Investment Credit. 1040nr ez online filing Request for Copy or Transcript of Tax Return Request for copy of tax return. 1040nr ez online filing   You can use Form 4506 to order a copy of your tax return. 1040nr ez online filing Generally, there is a $57 fee for requesting each copy of a tax return. 1040nr ez online filing 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. 1040nr ez online filing Request for transcript of tax return. 1040nr ez online filing   You can use Form 4506-T to order a free transcript of your tax return. 1040nr ez online filing A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 1040nr ez online filing You can also call 1-800-829-1040 to order a transcript. 1040nr ez online filing How To Get Tax Help Special IRS assistance. 1040nr ez online filing   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. 1040nr ez online filing 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. 1040nr ez online filing Call 1-866-562-5227 Monday through FridayIn English–7 a. 1040nr ez online filing m. 1040nr ez online filing to 10 p. 1040nr ez online filing m. 1040nr ez online filing local timeIn Spanish–8 a. 1040nr ez online filing m. 1040nr ez online filing to 9:30 p. 1040nr ez online filing m. 1040nr ez online filing local time   The IRS website at www. 1040nr ez online filing irs. 1040nr ez online filing gov has notices and other tax relief information. 1040nr ez online filing Check it periodically for any new guidance. 1040nr ez online filing 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. 1040nr ez online filing By selecting the method that is best for you, you will have quick and easy access to tax help. 1040nr ez online filing Contacting your Taxpayer Advocate. 1040nr ez online filing   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. 1040nr ez online filing Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. 1040nr ez online filing Our service is free, confidential, and tailored to meet your needs. 1040nr ez online filing 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. 1040nr ez online filing TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. 1040nr ez online filing This includes businesses as well as individuals. 1040nr ez online filing TAS employees know the IRS and how to navigate it. 1040nr ez online filing 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. 1040nr ez online filing TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. 1040nr ez online filing You can call your local advocate, whose number is in your phone book, in Pub. 1040nr ez online filing 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. 1040nr ez online filing irs. 1040nr ez online filing gov/advocate. 1040nr ez online filing You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 1040nr ez online filing You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. 1040nr ez online filing taxtoolkit. 1040nr ez online filing irs. 1040nr ez online filing gov. 1040nr ez online filing Low Income Taxpayer Clinics (LITCs). 1040nr ez online filing   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. 1040nr ez online filing LITCs are independent from the IRS. 1040nr ez online filing 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. 1040nr ez online filing If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. 1040nr ez online filing For more information, see Publication 4134, Low Income Taxpayer Clinic List. 1040nr ez online filing This publication is available at www. 1040nr ez online filing irs. 1040nr ez online filing gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. 1040nr ez online filing Free tax services. 1040nr ez online filing   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1040nr ez online filing It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. 1040nr ez online filing It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. 1040nr ez online filing   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1040nr ez online filing Free help with your return. 1040nr ez online filing   Free help in preparing your return is available nationwide from IRS-trained volunteers. 1040nr ez online filing 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. 1040nr ez online filing Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040nr ez online filing To find the nearest VITA or TCE site, call 1-800-829-1040. 1040nr ez online filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040nr ez online filing To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. 1040nr ez online filing aarp. 1040nr ez online filing org/money/taxaide. 1040nr ez online filing   For more information on these programs, go to www. 1040nr ez online filing irs. 1040nr ez online filing gov and enter keyword “VITA” in the upper right-hand corner. 1040nr ez online filing Internet. 1040nr ez online filing You can access the IRS website at www. 1040nr ez online filing irs. 1040nr ez online filing gov 24 hours a day, 7 days a week to: E-file your return. 1040nr ez online filing Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040nr ez online filing Check the status of your 2009 refund. 1040nr ez online filing Go to www. 1040nr ez online filing irs. 1040nr ez online filing gov and click on Where's My Refund. 1040nr ez online filing 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. 1040nr ez online filing If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040nr ez online filing 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. 1040nr ez online filing Download forms, instructions, and publications. 1040nr ez online filing Order IRS products online. 1040nr ez online filing Research your tax questions online. 1040nr ez online filing Search publications online by topic or keyword. 1040nr ez online filing Use the online Internal Revenue Code, Regulations, or other official guidance. 1040nr ez online filing View Internal Revenue Bulletins (IRBs) published in the last few years. 1040nr ez online filing Figure your withholding allowances using the withholding calculator online at www. 1040nr ez online filing irs. 1040nr ez online filing gov/individuals. 1040nr ez online filing Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. 1040nr ez online filing Sign up to receive local and national tax news by email. 1040nr ez online filing Get information on starting and operating a small business. 1040nr ez online filing Phone. 1040nr ez online filing Many services are available by phone. 1040nr ez online filing Ordering forms, instructions, and publications. 1040nr ez online filing Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1040nr ez online filing You should receive your order within 10 days. 1040nr ez online filing Asking tax questions. 1040nr ez online filing Call the IRS with your tax questions at 1-800-829-1040. 1040nr ez online filing Solving problems. 1040nr ez online filing You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040nr ez online filing An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040nr ez online filing Call your local Taxpayer Assistance Center for an appointment. 1040nr ez online filing To find the number, go to www. 1040nr ez online filing irs. 1040nr ez online filing gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040nr ez online filing TTY/TDD equipment. 1040nr ez online filing If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040nr ez online filing TeleTax topics. 1040nr ez online filing Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1040nr ez online filing Refund information. 1040nr ez online filing 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). 1040nr ez online filing 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. 1040nr ez online filing If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 1040nr ez online filing 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. 1040nr ez online filing Refunds are sent out weekly on Fridays. 1040nr ez online filing 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. 1040nr ez online filing Other refund information. 1040nr ez online filing To check the status of a prior year refund or amended return refund, call 1-800-829-1954. 1040nr ez online filing Evaluating the quality of our telephone services. 1040nr ez online filing To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040nr ez online filing One method is for a second IRS representative to listen in on or record random telephone calls. 1040nr ez online filing Another is to ask some callers to complete a short survey at the end of the call. 1040nr ez online filing Walk-in. 1040nr ez online filing Many products and services are available on a walk-in basis. 1040nr ez online filing Products. 1040nr ez online filing You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040nr ez online filing 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. 1040nr ez online filing Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040nr ez online filing Services. 1040nr ez online filing You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040nr ez online filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040nr ez online filing 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. 1040nr ez online filing No appointment is necessary—just walk in. 1040nr ez online filing If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040nr ez online filing A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040nr ez online filing If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 1040nr ez online filing All other issues will be handled without an appointment. 1040nr ez online filing To find the number of your local office, go to www. 1040nr ez online filing irs. 1040nr ez online filing gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040nr ez online filing Mail. 1040nr ez online filing You can send your order for forms, instructions, and publications to the address below. 1040nr ez online filing You should receive a response within 10 days after your request is received. 1040nr ez online filing Internal Revenue Service1201 N. 1040nr ez online filing Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. 1040nr ez online filing You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 1040nr ez online filing Prior-year forms, instructions, and publications. 1040nr ez online filing Tax Map: an electronic research tool and finding aid. 1040nr ez online filing Tax law frequently asked questions. 1040nr ez online filing Tax Topics from the IRS telephone response system. 1040nr ez online filing Internal Revenue Code—Title 26 of the U. 1040nr ez online filing S. 1040nr ez online filing Code. 1040nr ez online filing Fill-in, print, and save features for most tax forms. 1040nr ez online filing Internal Revenue Bulletins. 1040nr ez online filing Toll-free and email technical support. 1040nr ez online filing Two releases during the year. 1040nr ez online filing – The first release will ship the beginning of January 2010. 1040nr ez online filing – The final release will ship the beginning of March 2010. 1040nr ez online filing Purchase the DVD from National Technical Information Service (NTIS) at www. 1040nr ez online filing irs. 1040nr ez online filing 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). 1040nr ez online filing Prev  Up  Next   Home   More Online Publications
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Arizona Office of the Attorney General- Tucson

Website: Arizona Office of the Attorney General- Tucson

Address: Arizona Office of the Attorney General- Tucson
Consumer Information and Complaints
400 W. Congress St.
South Bldg., Suite 315
Tucson, AZ 85701-1367

Phone Number: 520-628-6504

Toll-free: 1-800-352-8431 (AZ, except in Maricopa and Pima Counties)

Arizona Office of the Attorney General-Phoenix

Website: Arizona Office of the Attorney General-Phoenix

Address: Arizona Office of the Attorney General-Phoenix
Consumer Information and Complaints
1275 W. Washington St.
Phoenix, AZ 85007

Phone Number: 602-542-5763

Toll-free: 1-800-352-8431 (AZ, except Phoenix)

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
2910 N. 44th St., Suite 310
Phoenix, AZ 85018

Phone Number: 602-771-2800

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Affairs Division
2910 N. 44th St., Suite 210
Phoenix, AZ 85018-7269

Phone Number: 602-364-2499 602-364-2977 (in Spanish)

Toll-free: 1-800-325-2548 (AZ)

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Arizona Corporation Commission

Website: Arizona Corporation Commission

Address: Arizona Corporation Commission
Securities Division
1300 W. Washington St., 3rd Floor
Phoenix, AZ 85007

Phone Number: 602-542-4242

Toll-free: 1-866-837-4399 (AZ)

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Corporation Commission

Website: Corporation Commission

Address: Corporation Commission
Utilities Division
Consumer Services

1200 W. Washington St.
Phoenix, AZ 85007-2996

Phone Number: 602-542-4251

Toll-free: 1-800-222-7000 (AZ)

Back to Top

The 1040nr Ez Online Filing

1040nr ez online filing Index A Absence, temporary, Temporary absence from work. 1040nr ez online filing , Temporary absence from work. 1040nr ez online filing Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. 1040nr ez online filing Armed Forces, Retirees, survivors, and Armed Forces members. 1040nr ez online filing , Members of the Armed Forces Distance test, special rule, Armed Forces. 1040nr ez online filing Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. 1040nr ez online filing Services or reimbursements provided by government, Services or reimbursements provided by government. 1040nr ez online filing Spouse and dependents, Spouse and dependents. 1040nr ez online filing Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. 1040nr ez online filing Closely related in time, Closely related in time. 1040nr ez online filing D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. 1040nr ez online filing Household goods, Household goods and personal effects. 1040nr ez online filing Moving to and from storage, Moving goods and effects to and from storage. 1040nr ez online filing Member of your household, Member of your household. 1040nr ez online filing Moves in U. 1040nr ez online filing S. 1040nr ez online filing , Moves to Locations in the United States Moves outside U. 1040nr ez online filing S. 1040nr ez online filing , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. 1040nr ez online filing Personal effects, Household goods and personal effects. 1040nr ez online filing Moving to and from storage, Moving goods and effects to and from storage. 1040nr ez online filing Reasonable expenses, Reasonable expenses. 1040nr ez online filing Storage expenses, Storage expenses. 1040nr ez online filing , Storage expenses. 1040nr ez online filing Travel by car, Travel by car. 1040nr ez online filing Travel expenses, Travel expenses. 1040nr ez online filing Distance test, Distance Test Armed Forces, special rule, Armed Forces. 1040nr ez online filing First job, First job or return to full-time work. 1040nr ez online filing Illustration of (Figure A), Main job location, Main job location. 1040nr ez online filing Return to full-time work, First job or return to full-time work. 1040nr ez online filing Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. 1040nr ez online filing Excess reimbursements, Excess reimbursement. 1040nr ez online filing Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. 1040nr ez online filing F Figures (see Tables and figures) First job, First job or return to full-time work. 1040nr ez online filing Form 1040 Moving expense deduction, Where to deduct. 1040nr ez online filing Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. 1040nr ez online filing Completing form, Completing Form 3903. 1040nr ez online filing Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. 1040nr ez online filing , Expenses deducted in earlier year. 1040nr ez online filing Government provided for Armed Forces members, Services or reimbursements provided by government. 1040nr ez online filing Form W-4 Withholding allowance, Amount of income tax withheld. 1040nr ez online filing Free tax services, Free help with your tax return. 1040nr ez online filing Full-time work, defined, Full-time work. 1040nr ez online filing H Help (see Tax help) Home, defined, Home defined. 1040nr ez online filing Household goods, Household goods and personal effects. 1040nr ez online filing Moving to and from storage, Moving goods and effects to and from storage. 1040nr ez online filing I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. 1040nr ez online filing More than one job, More than one job. 1040nr ez online filing Union members, Union members. 1040nr ez online filing Member of household, Member of your household. 1040nr ez online filing Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. 1040nr ez online filing S. 1040nr ez online filing , Moves to Locations in the United States Outside U. 1040nr ez online filing S. 1040nr ez online filing , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. 1040nr ez online filing Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. 1040nr ez online filing , Reimbursement for deductible and nondeductible expenses. 1040nr ez online filing P Permanently retired, defined, Retirees who were working abroad. 1040nr ez online filing Personal effects, Household goods and personal effects. 1040nr ez online filing Moving to and from storage, Moving goods and effects to and from storage. 1040nr ez online filing Publications (see Tax help) R Reasonable expenses, Reasonable expenses. 1040nr ez online filing Reasonable period of time, Reasonable period of time. 1040nr ez online filing Reimbursements, Reimbursements, Estimated tax. 1040nr ez online filing Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. 1040nr ez online filing Armed Forces members, Services or reimbursements provided by government. 1040nr ez online filing Estimated tax, Estimated tax. 1040nr ez online filing Excess, Excess reimbursement. 1040nr ez online filing Excluded from income, Reimbursements excluded from income. 1040nr ez online filing Included in income, Reimbursements included in income. 1040nr ez online filing Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. 1040nr ez online filing , Reimbursement for deductible and nondeductible expenses. 1040nr ez online filing Reasonable period of time, Reasonable period of time. 1040nr ez online filing Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. 1040nr ez online filing Expenses greater than reimbursement, Expenses greater than reimbursement. 1040nr ez online filing Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. 1040nr ez online filing S. 1040nr ez online filing , Retirees, survivors, and Armed Forces members. 1040nr ez online filing , Retirees or survivors. 1040nr ez online filing Permanently retired, defined, Retirees who were working abroad. 1040nr ez online filing Return to full-time work, First job or return to full-time work. 1040nr ez online filing S Seasonal trade or business, Seasonal trade or business. 1040nr ez online filing Seasonal work, Seasonal work. 1040nr ez online filing Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. 1040nr ez online filing Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. 1040nr ez online filing Standard mileage rate, What's New Storage expenses, Storage expenses. 1040nr ez online filing , Storage expenses. 1040nr ez online filing Survivors who move to U. 1040nr ez online filing S. 1040nr ez online filing , Retirees, survivors, and Armed Forces members. 1040nr ez online filing , Retirees or survivors. 1040nr ez online filing , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. 1040nr ez online filing When move begins, When a move begins. 1040nr ez online filing T Tables and figures Distance test, Distance Test Nonmilitary move within U. 1040nr ez online filing S. 1040nr ez online filing , can you deduct expenses (Figure B), Seasonal work. 1040nr ez online filing Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. 1040nr ez online filing , Temporary absence from work. 1040nr ez online filing Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. 1040nr ez online filing Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. 1040nr ez online filing Seasonal work, Seasonal work. 1040nr ez online filing Self-employed persons, Time Test for Self-Employed Persons, Self-employment. 1040nr ez online filing Temporary absence from work, Temporary absence from work. 1040nr ez online filing , Temporary absence from work. 1040nr ez online filing Travel by car, Travel by car. 1040nr ez online filing Travel expenses, Travel expenses. 1040nr ez online filing TTY/TDD information, How To Get Tax Help U Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Unions Main job location of member, Union members. 1040nr ez online filing W When to deduct expenses, When To Deduct Expenses, Illustrated Example Choosing when to deduct, Choosing when to deduct. 1040nr ez online filing Expenses not reimbursed, Expenses not reimbursed. 1040nr ez online filing Expenses reimbursed, Expenses reimbursed. 1040nr ez online filing How to make choice, How to make the choice. 1040nr ez online filing Who can deduct, Who Can Deduct Moving Expenses, When a move begins. 1040nr ez online filing Armed Forces, members of, Retirees, survivors, and Armed Forces members. 1040nr ez online filing Distance test, Distance Test Nonmilitary move within U. 1040nr ez online filing S. 1040nr ez online filing (Figure B), Seasonal work. 1040nr ez online filing Related to start of work, Move Related to Start of Work Retirees who move to U. 1040nr ez online filing S. 1040nr ez online filing , Retirees, survivors, and Armed Forces members. 1040nr ez online filing , Retirees or survivors. 1040nr ez online filing , Retirees or Survivors Who Move to the United States Survivors who move to U. 1040nr ez online filing S. 1040nr ez online filing , Retirees, survivors, and Armed Forces members. 1040nr ez online filing , Retirees or survivors. 1040nr ez online filing , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. 1040nr ez online filing Time test, Time Test Withholding, Tax Withholding and Estimated Tax Worksheet Distance test (Worksheet 1), Distance Test Prev  Up     Home   More Online Publications