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2010 Tax Act

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2010 Tax Act

2010 tax act Part Two -   Excise Taxes Other Than Fuel Taxes Table of Contents 3. 2010 tax act   Environmental TaxesOil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax 4. 2010 tax act   Communications and Air Transportation TaxesUncollected Tax Report Communications TaxLocal-only service. 2010 tax act Private communication service. 2010 tax act Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes 5. 2010 tax act   Manufacturers TaxesImporter. 2010 tax act Use considered sale. 2010 tax act Lease considered sale. 2010 tax act Bonus goods. 2010 tax act Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. 2010 tax act Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. 2010 tax act CoalExported. 2010 tax act Taxable TiresQualifying intercity or local bus. 2010 tax act Qualifying school bus. 2010 tax act Gas Guzzler TaxVehicles not subject to tax. 2010 tax act Imported automobiles. 2010 tax act VaccinesConditions to allowance. 2010 tax act Taxable Medical Devices 6. 2010 tax act   Retail Tax on Heavy Trucks, Trailers, and TractorsHighway vehicle. 2010 tax act Vehicles not considered highway vehicles. 2010 tax act Idling reduction device. 2010 tax act Separate purchase. 2010 tax act Leases. 2010 tax act Exported vehicle. 2010 tax act Tax on resale of tax-paid trailers and semitrailers. 2010 tax act Use treated as sale. 2010 tax act Sale. 2010 tax act Long-term lease. 2010 tax act Short-term lease. 2010 tax act Related person. 2010 tax act Exclusions from tax base. 2010 tax act Sales not at arm's length. 2010 tax act Installment sales. 2010 tax act Repairs and modifications. 2010 tax act Further manufacture. 2010 tax act Rail trailers and rail vans. 2010 tax act Parts and accessories. 2010 tax act Trash containers. 2010 tax act House trailers. 2010 tax act Camper coaches or bodies for self-propelled mobile homes. 2010 tax act Farm feed, seed, and fertilizer equipment. 2010 tax act Ambulances and hearses. 2010 tax act Truck-tractors. 2010 tax act Concrete mixers. 2010 tax act Registration requirement. 2010 tax act Further manufacture. 2010 tax act 7. 2010 tax act   Ship Passenger Tax 8. 2010 tax act   Foreign Insurance TaxesPremium. 2010 tax act 9. 2010 tax act   Obligations Not in Registered Form 10. 2010 tax act   Indoor Tanning Services Tax 11. 2010 tax act   Patient-Centered Outcomes Research Fee Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in Vermont

E-file to Remain Open through Oct. 31 for Irene Victims

Updated 9/16/11 to add a link to Notice 2011-74.
Updated 9/15/11 to add Franklin, Lamoille and Orleans counties.
Updated 9/7/11 to add Caledonia county.
Updated 9/6/11 to add Addison, Bennington, Orange and Windham counties.

VT-2011-34, Sept. 2, 2011

BOSTON — Victims of Hurricane Irene that began on Aug. 29, 2011 in parts of Vermont may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Addison, Bennington, Caledonia, Chittenden, Franklin, Lamoille, Orleans, Orange, Rutland, Washington, Windham and Windsor. 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 Aug. 29, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 29, and on or before Sept. 13, as long as the deposits are made by Sept. 13, 2011.

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 1-866-562-5227 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 Oct. 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 Aug. 29 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 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 Aug. 29 and on or before Oct. 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 Aug. 29 and on or before Sept. 13 provided the taxpayer makes these deposits by Sept. 13.

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 “Vermont /Hurricane Irene” 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 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The 2010 Tax Act

2010 tax act Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. 2010 tax act Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. 2010 tax act A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. 2010 tax act The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. 2010 tax act A corporation. 2010 tax act A fiscal year taxpayer. 2010 tax act A dealer in securities or commodities required to register as such under the laws of the United States or a state. 2010 tax act A real estate investment trust (as defined in section 856). 2010 tax act An entity registered at all times during the tax year under the Investment Company Act of 1940. 2010 tax act A common trust fund (as defined in section 584(a)). 2010 tax act A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. 2010 tax act Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). 2010 tax act A REMIC. 2010 tax act Note. 2010 tax act A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. 2010 tax act The request should be made of the nominee in the same manner as specified below for requesting information from the representative. 2010 tax act How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. 2010 tax act You can request information from the representative or issuer by telephone or mail. 2010 tax act If only an address is listed in the directory, you must request the information in writing. 2010 tax act Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. 2010 tax act The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. 2010 tax act The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. 2010 tax act If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. 2010 tax act Prev  Up  Next   Home   More Online Publications