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2012 Income Tax Booklet

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2012 Income Tax Booklet

2012 income tax booklet 14. 2012 income tax booklet   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. 2012 income tax booklet Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 2012 income tax booklet Custom application of fertilizer and pesticide. 2012 income tax booklet Fuel not used for farming. 2012 income tax booklet Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. 2012 income tax booklet Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. 2012 income tax booklet You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. 2012 income tax booklet Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. 2012 income tax booklet The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. 2012 income tax booklet Use on a farm for farming purposes. 2012 income tax booklet Off-highway business use. 2012 income tax booklet Uses other than as a fuel in a propulsion engine, such as home use. 2012 income tax booklet Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. 2012 income tax booklet See Publication 510, Excise Taxes, for more information. 2012 income tax booklet Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. 2012 income tax booklet Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. 2012 income tax booklet See Table 14-1 for a list of available fuel tax credits and refunds. 2012 income tax booklet Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. 2012 income tax booklet Farm. 2012 income tax booklet   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. 2012 income tax booklet It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. 2012 income tax booklet A fish farm is an area where fish are grown or raised and not merely caught or harvested. 2012 income tax booklet Table 14-1. 2012 income tax booklet Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. 2012 income tax booklet Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. 2012 income tax booklet 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. 2012 income tax booklet See Reg. 2012 income tax booklet 48. 2012 income tax booklet 6427-10 (b)(1) for the definition of a blocked pump. 2012 income tax booklet 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. 2012 income tax booklet It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. 2012 income tax booklet Farming purposes. 2012 income tax booklet   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. 2012 income tax booklet To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. 2012 income tax booklet To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. 2012 income tax booklet To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. 2012 income tax booklet To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. 2012 income tax booklet For this use to qualify, you must have produced more than half the commodity so treated during the tax year. 2012 income tax booklet The more-than-one-half test applies separately to each commodity. 2012 income tax booklet Commodity means a single raw product. 2012 income tax booklet For example, apples and peaches are two separate commodities. 2012 income tax booklet To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. 2012 income tax booklet Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. 2012 income tax booklet   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. 2012 income tax booklet Therefore, you can still claim the credit or refund for the fuel so used. 2012 income tax booklet However, see Custom application of fertilizer and pesticide, later. 2012 income tax booklet If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. 2012 income tax booklet Buyer of fuel, including undyed diesel fuel or undyed kerosene. 2012 income tax booklet   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. 2012 income tax booklet For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. 2012 income tax booklet Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). 2012 income tax booklet   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. 2012 income tax booklet However, see Custom application of fertilizer and pesticide, next. 2012 income tax booklet Also see Dyed Diesel Fuel and Dyed Kerosene, later. 2012 income tax booklet Example. 2012 income tax booklet Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. 2012 income tax booklet Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. 2012 income tax booklet In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. 2012 income tax booklet Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. 2012 income tax booklet Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. 2012 income tax booklet No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. 2012 income tax booklet In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. 2012 income tax booklet Custom application of fertilizer and pesticide. 2012 income tax booklet   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. 2012 income tax booklet Generally, the applicator is treated as having used the fuel on a farm for farming purposes. 2012 income tax booklet For applicators using highway vehicles, only the fuel used on the farm is exempt. 2012 income tax booklet Fuel used traveling on the highway to and from the farm is taxable. 2012 income tax booklet Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. 2012 income tax booklet For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. 2012 income tax booklet For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. 2012 income tax booklet A sample waiver is included as Model Waiver L in the appendix of Publication 510. 2012 income tax booklet A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. 2012 income tax booklet To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. 2012 income tax booklet However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. 2012 income tax booklet Fuel not used for farming. 2012 income tax booklet   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. 2012 income tax booklet Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. 2012 income tax booklet For personal use, such as lawn mowing. 2012 income tax booklet In processing, packaging, freezing, or canning operations. 2012 income tax booklet In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. 2012 income tax booklet All-terrain vehicles (ATVs). 2012 income tax booklet   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. 2012 income tax booklet Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. 2012 income tax booklet If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. 2012 income tax booklet Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. 2012 income tax booklet For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. 2012 income tax booklet Excise tax applies to the fuel used by the truck on the highways. 2012 income tax booklet In this situation, undyed (taxed) fuel should be purchased for the truck. 2012 income tax booklet You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. 2012 income tax booklet You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. 2012 income tax booklet Penalty. 2012 income tax booklet   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. 2012 income tax booklet The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. 2012 income tax booklet After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. 2012 income tax booklet For more information on this penalty, see Publication 510. 2012 income tax booklet Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. 2012 income tax booklet Off-highway business use. 2012 income tax booklet   This is any use of fuel in a trade or business or in an income-producing activity. 2012 income tax booklet The use must not be in a highway vehicle registered or required to be registered for use on public highways. 2012 income tax booklet Off-highway business use generally does not include any use in a recreational motorboat. 2012 income tax booklet Examples. 2012 income tax booklet   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. 2012 income tax booklet In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. 2012 income tax booklet   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. 2012 income tax booklet For more information, see Publication 510. 2012 income tax booklet Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. 2012 income tax booklet This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. 2012 income tax booklet Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. 2012 income tax booklet How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. 2012 income tax booklet The basic rules for claiming credits and refunds are listed in Table 14-2 . 2012 income tax booklet Table 14-2. 2012 income tax booklet Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. 2012 income tax booklet   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. 2012 income tax booklet Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. 2012 income tax booklet You do not have to use any special form, but the records should establish the following information. 2012 income tax booklet The total number of gallons bought and used during the period covered by your claim. 2012 income tax booklet The dates of the purchases. 2012 income tax booklet The names and addresses of suppliers and amounts bought from each during the period covered by your claim. 2012 income tax booklet The nontaxable use for which you used the fuel. 2012 income tax booklet The number of gallons used for each nontaxable use. 2012 income tax booklet It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. 2012 income tax booklet For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. 2012 income tax booklet Credit or refund. 2012 income tax booklet   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. 2012 income tax booklet If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. 2012 income tax booklet Credit only. 2012 income tax booklet   You can claim the following taxes only as a credit on your income tax return. 2012 income tax booklet Tax on gasoline and aviation gasoline you used on a farm for farming purposes. 2012 income tax booklet Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. 2012 income tax booklet Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. 2012 income tax booklet Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. 2012 income tax booklet Do not claim a credit for any excise tax for which you have filed a refund claim. 2012 income tax booklet How to claim a credit. 2012 income tax booklet   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. 2012 income tax booklet Individuals. 2012 income tax booklet   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. 2012 income tax booklet If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. 2012 income tax booklet Partnership. 2012 income tax booklet   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2012 income tax booklet , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. 2012 income tax booklet Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. 2012 income tax booklet An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. 2012 income tax booklet S. 2012 income tax booklet Return of Income for Electing Large Partnerships. 2012 income tax booklet Other entities. 2012 income tax booklet   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. 2012 income tax booklet When to claim a credit. 2012 income tax booklet   You can claim a fuel tax credit on your income tax return for the year you used the fuel. 2012 income tax booklet You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. 2012 income tax booklet A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. 2012 income tax booklet Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. 2012 income tax booklet Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). 2012 income tax booklet The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. 2012 income tax booklet If you file Form 720, you can use its Schedule C for your refund claims for the quarter. 2012 income tax booklet See the Instructions for Form 720. 2012 income tax booklet Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. 2012 income tax booklet You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. 2012 income tax booklet This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. 2012 income tax booklet If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. 2012 income tax booklet If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. 2012 income tax booklet Only one claim can be filed for a quarter. 2012 income tax booklet You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. 2012 income tax booklet You must claim a credit on your income tax return for the tax. 2012 income tax booklet How to file a quarterly claim. 2012 income tax booklet   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. 2012 income tax booklet Send it to the address shown in the instructions. 2012 income tax booklet If you file Form 720, you can use its Schedule C for your refund claims. 2012 income tax booklet See the Instructions for Form 720. 2012 income tax booklet When to file a quarterly claim. 2012 income tax booklet   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. 2012 income tax booklet If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. 2012 income tax booklet    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. 2012 income tax booklet 001 per gallon is generally not subject to credit or refund. 2012 income tax booklet Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. 2012 income tax booklet Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. 2012 income tax booklet Cash method. 2012 income tax booklet   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. 2012 income tax booklet If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. 2012 income tax booklet If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. 2012 income tax booklet Example. 2012 income tax booklet Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. 2012 income tax booklet On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. 2012 income tax booklet Then, on Form 4136, she claimed the $110 as a credit. 2012 income tax booklet Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. 2012 income tax booklet Accrual method. 2012 income tax booklet   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. 2012 income tax booklet It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. 2012 income tax booklet Example. 2012 income tax booklet Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. 2012 income tax booklet On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. 2012 income tax booklet On Form 4136, Patty claims the $155 as a credit. 2012 income tax booklet She reports the $155 as other income on line 8b of her 2012 Schedule F. 2012 income tax booklet Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Tropical Storm Debby in Florida

Updated 7/19/2012 to include Citrus, Gilchrist, Lafayette, Polk, Sarasota counties.
Updated 7/13/2012 to include Hillsborough, Manatee and Taylor counties.

FL-2012-07, Jul. 5, 2012

PLANTATION — Victims of tropical storm Debby that began on June 23, 2012 in parts of Florida may qualify for tax relief from the Internal Revenue Service.

The President has declared Baker, Bradford, Citrus, Clay, Columbia, Duval, Franklin, Gilchrist, Hernando, Highlands, Hillsborough, Lafayette, Manatee, Nassau, Pasco, Pinellas, Polk, Sarasota, Suwannee, Taylor, Union, and Wakulla 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 June 23, and on or before Aug. 22, have been postponed to Aug. 22, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after June 23, and on or before July 9, as long as the deposits are made by July 9, 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 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 Aug. 22 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 June 23 and on or before Aug. 22.

The IRS also gives affected taxpayers until Aug. 22 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 June 23 and on or before Aug. 22.

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 June 23 and on or before July 9 provided the taxpayer makes these deposits by July 9.

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 "Florida/Tropical Storm Debby" 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

Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 25-Jun-2013

The 2012 Income Tax Booklet

2012 income tax booklet It is tax season again! Figuring out and filing your tax forms can be intimidating – but there is help. 2012 income tax booklet Here you will find answers, forms and more that will make your paperwork easier, faster and less stressful. 2012 income tax booklet The information below will help you determine your residency status, find the correct forms you need and give you other information you want to get started. 2012 income tax booklet