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1040x Form And Instructions

Federal Income Tax Forms 1040ezTax Return MilitaryFiling A 1040xPrevious Year Tax FormsHow Do I Do An Amended Tax ReturnFree State ReturnFile Online 1040ezForm 4868Prior TaxAmended 2012 Tax ReturnFile 1040ez FreeHow To File State Taxes Only For FreeH & R Block Advantage Free FileEz 1040 Online2012 Tax Return Turbotax1040ez 2009 Tax FormCan You File 1040x OnlineH&r Block 1040ez Free1040 Ez Forms Tax ReturnIrs 1040ezH&r Block At HomeFree State Efile Tax ReturnWhere Can I File State Taxes Free OnlinePrint 2011 Tax FormsDo Taxes Online 20101040ez Forms 20141040ez2012Free Tax File 20102011 Tax Tables1040ez HelpFile 2012 Tax Return Free2012 1040x Tax FormCompare Tax SoftwarePrintable 1040ez FormIrs 1040ez Form OnlineFederal Income Tax TableHow To File 1040nrTax Amendment FormH&r Block 1040ez Free 20132010 Tax Act

1040x Form And Instructions

1040x form and instructions Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. 1040x form and instructions B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. 1040x form and instructions C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. 1040x form and instructions Copyrights, Copyrights. 1040x form and instructions Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. 1040x form and instructions Capitalized costs, Activities subject to the rules. 1040x form and instructions , Deducting vs. 1040x form and instructions Capitalizing Costs Loans, low or no interest, Loans with low or no interest. 1040x form and instructions Real estate taxes, Real estate taxes. 1040x form and instructions Real property, Real Property Settlement costs (fees), Settlement costs. 1040x form and instructions D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. 1040x form and instructions Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). 1040x form and instructions Franchises, Franchises, trademarks, and trade names. 1040x form and instructions Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. 1040x form and instructions M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. 1040x form and instructions Points, Points. 1040x form and instructions Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. 1040x form and instructions Real property, Real Property S Settlement costs (fees), Settlement costs. 1040x form and instructions Special-use valuation, Special-use valuation. 1040x form and instructions Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. 1040x form and instructions T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. 1040x form and instructions Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. 1040x form and instructions Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. 1040x form and instructions Exceptions, Exceptions. 1040x form and instructions Prev  Up     Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Tennessee

AL/TN-2012-14TN, March 19, 2012

NASHVILLE — Victims of the severe storms, tornadoes, straight-line winds, and flooding that began on Feb. 29, 2012 in parts of Tennessee may qualify for tax relief from the Internal Revenue Service.

The President has declared Bradley, Claiborne, Cumberland, DeKalb, Hamilton, Jackson, McMinn, Monroe, Overton and Polk counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

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

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

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

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

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

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Tennessee/Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

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

Related Information

Page Last Reviewed or Updated: 03-Feb-2014

The 1040x Form And Instructions

1040x form and instructions 13. 1040x form and instructions   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040x form and instructions Free help with your tax return. 1040x form and instructions   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040x form and instructions The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040x form and instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x form and instructions Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040x form and instructions In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040x form and instructions To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040x form and instructions gov, download the IRS2Go app, or call 1-800-906-9887. 1040x form and instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040x form and instructions To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040x form and instructions aarp. 1040x form and instructions org/money/taxaide or call 1-888-227-7669. 1040x form and instructions For more information on these programs, go to IRS. 1040x form and instructions gov and enter “VITA” in the search box. 1040x form and instructions Internet. 1040x form and instructions    IRS. 1040x form and instructions gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040x form and instructions Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x form and instructions Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040x form and instructions Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040x form and instructions gov or download the IRS2Go app and select the Refund Status option. 1040x form and instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x form and instructions Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040x form and instructions You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x form and instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x form and instructions Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040x form and instructions No need to wait on the phone or stand in line. 1040x form and instructions The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040x form and instructions When you reach the response screen, you can print the entire interview and the final response for your records. 1040x form and instructions New subject areas are added on a regular basis. 1040x form and instructions  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040x form and instructions gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040x form and instructions You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040x form and instructions The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040x form and instructions When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040x form and instructions Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040x form and instructions You can also ask the IRS to mail a return or an account transcript to you. 1040x form and instructions Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040x form and instructions gov or by calling 1-800-908-9946. 1040x form and instructions Tax return and tax account transcripts are generally available for the current year and the past three years. 1040x form and instructions Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040x form and instructions Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040x form and instructions If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040x form and instructions Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040x form and instructions gov and enter Where's My Amended Return? in the search box. 1040x form and instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x form and instructions It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x form and instructions Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040x form and instructions gov. 1040x form and instructions Select the Payment tab on the front page of IRS. 1040x form and instructions gov for more information. 1040x form and instructions Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040x form and instructions Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040x form and instructions gov. 1040x form and instructions Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040x form and instructions Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040x form and instructions gov. 1040x form and instructions Request an Electronic Filing PIN by going to IRS. 1040x form and instructions gov and entering Electronic Filing PIN in the search box. 1040x form and instructions Download forms, instructions and publications, including accessible versions for people with disabilities. 1040x form and instructions Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040x form and instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040x form and instructions An employee can answer questions about your tax account or help you set up a payment plan. 1040x form and instructions Before you visit, check the Office Locator on IRS. 1040x form and instructions gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040x form and instructions If you have a special need, such as a disability, you can request an appointment. 1040x form and instructions Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040x form and instructions Apply for an Employer Identification Number (EIN). 1040x form and instructions Go to IRS. 1040x form and instructions gov and enter Apply for an EIN in the search box. 1040x form and instructions Read the Internal Revenue Code, regulations, or other official guidance. 1040x form and instructions Read Internal Revenue Bulletins. 1040x form and instructions Sign up to receive local and national tax news and more by email. 1040x form and instructions Just click on “subscriptions” above the search box on IRS. 1040x form and instructions gov and choose from a variety of options. 1040x form and instructions    Phone. 1040x form and instructions You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040x form and instructions Download the free IRS2Go app from the iTunes app store or from Google Play. 1040x form and instructions Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040x form and instructions gov, or download the IRS2Go app. 1040x form and instructions Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040x form and instructions The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040x form and instructions Most VITA and TCE sites offer free electronic filing. 1040x form and instructions Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040x form and instructions Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040x form and instructions Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040x form and instructions If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040x form and instructions The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040x form and instructions Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040x form and instructions Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040x form and instructions The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040x form and instructions Note, the above information is for our automated hotline. 1040x form and instructions Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040x form and instructions Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040x form and instructions You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040x form and instructions It can take up to 3 weeks from the date you mailed it to show up in our system. 1040x form and instructions Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040x form and instructions You should receive your order within 10 business days. 1040x form and instructions Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040x form and instructions If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040x form and instructions Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040x form and instructions The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040x form and instructions These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040x form and instructions    Walk-in. 1040x form and instructions You can find a selection of forms, publications and services — in-person. 1040x form and instructions Products. 1040x form and instructions You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040x form and instructions Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040x form and instructions Services. 1040x form and instructions You can walk in to your local TAC for face-to-face tax help. 1040x form and instructions An employee can answer questions about your tax account or help you set up a payment plan. 1040x form and instructions Before visiting, use the Office Locator tool on IRS. 1040x form and instructions gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040x form and instructions    Mail. 1040x form and instructions You can send your order for forms, instructions, and publications to the address below. 1040x form and instructions You should receive a response within 10 business days after your request is received. 1040x form and instructions Internal Revenue Service 1201 N. 1040x form and instructions Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040x form and instructions The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040x form and instructions Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040x form and instructions   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040x form and instructions We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040x form and instructions You face (or your business is facing) an immediate threat of adverse action. 1040x form and instructions You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040x form and instructions   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040x form and instructions Here's why we can help: TAS is an independent organization within the IRS. 1040x form and instructions Our advocates know how to work with the IRS. 1040x form and instructions Our services are free and tailored to meet your needs. 1040x form and instructions We have offices in every state, the District of Columbia, and Puerto Rico. 1040x form and instructions   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040x form and instructions   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040x form and instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040x form and instructions Low Income Taxpayer Clinics. 1040x form and instructions   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040x form and instructions Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040x form and instructions Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040x form and instructions Prev  Up  Next   Home   More Online Publications