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2012 Irs Form 1040ez

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2012 Irs Form 1040ez

2012 irs form 1040ez 8. 2012 irs form 1040ez   Foreign Insurance Taxes Table of Contents Premium. 2012 irs form 1040ez Tax is imposed on insurance policies issued by foreign insurers. 2012 irs form 1040ez Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. 2012 irs form 1040ez The following tax rates apply to each dollar (or fraction thereof) of the premium paid. 2012 irs form 1040ez Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. 2012 irs form 1040ez For example, on a premium payment of $10. 2012 irs form 1040ez 10, the tax is 44 cents. 2012 irs form 1040ez Life, sickness, and accident insurance, and annuity contracts: 1 cent. 2012 irs form 1040ez For example, on a premium payment of $10. 2012 irs form 1040ez 10, the tax is 11 cents. 2012 irs form 1040ez Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. 2012 irs form 1040ez However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. 2012 irs form 1040ez Premium. 2012 irs form 1040ez   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. 2012 irs form 1040ez It includes any additional charge or assessment payable under the contract, whether in one sum or installments. 2012 irs form 1040ez If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. 2012 irs form 1040ez When liability attaches. 2012 irs form 1040ez   The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. 2012 irs form 1040ez A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. 2012 irs form 1040ez Who must file. 2012 irs form 1040ez   The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. 2012 irs form 1040ez Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. 2012 irs form 1040ez    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. 2012 irs form 1040ez These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. 2012 irs form 1040ez If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. 2012 irs form 1040ez   The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. 2012 irs form 1040ez During this period, the records must be readily accessible to the IRS. 2012 irs form 1040ez   The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. 2012 irs form 1040ez For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. 2012 irs form 1040ez Rul. 2012 irs form 1040ez 2008-15. 2012 irs form 1040ez You can find Rev. 2012 irs form 1040ez Rul. 2012 irs form 1040ez 2008-15 on page 633 of I. 2012 irs form 1040ez R. 2012 irs form 1040ez B. 2012 irs form 1040ez 2008-12 at www. 2012 irs form 1040ez irs. 2012 irs form 1040ez gov/pub/irs-irbs/irb08-12. 2012 irs form 1040ez pdf. 2012 irs form 1040ez Treaty-based positions under IRC 6114. 2012 irs form 1040ez   You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. 2012 irs form 1040ez   Attach any disclosure statement to the first quarter Form 720. 2012 irs form 1040ez You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. 2012 irs form 1040ez See the Instructions for Form 720 for information on how and where to file. 2012 irs form 1040ez   See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. 2012 irs form 1040ez S. 2012 irs form 1040ez treaties. 2012 irs form 1040ez Prev  Up  Next   Home   More Online Publications
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LT 16 (Letter 2050) Frequently Asked Questions (FAQs)

What is the notice telling me?

Enforcement action may be taken to collect taxes you owe because you have not responded to previous notices sent to you on this matter.

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Contact us to resolve your account. The letter includes a number of options available to you.

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Contact us as soon as possible to avoid collection action, no later than 10 days from the date on the letter.

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Page Last Reviewed or Updated: 30-Jan-2014

The 2012 Irs Form 1040ez

2012 irs form 1040ez Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2012 irs form 1040ez Definitions The following definitions are used throughout this publication. 2012 irs form 1040ez Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. 2012 irs form 1040ez Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). 2012 irs form 1040ez Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. 2012 irs form 1040ez Limits on personal casualty or theft losses in the Kansas disaster area. 2012 irs form 1040ez   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. 2012 irs form 1040ez Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. 2012 irs form 1040ez When to deduct the loss. 2012 irs form 1040ez   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. 2012 irs form 1040ez However, the Kansas disaster area is a Presidentially declared disaster. 2012 irs form 1040ez Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. 2012 irs form 1040ez The deadline for making this election has expired. 2012 irs form 1040ez   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. 2012 irs form 1040ez Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. 2012 irs form 1040ez   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. 2012 irs form 1040ez They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. 2012 irs form 1040ez Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. 2012 irs form 1040ez They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). 2012 irs form 1040ez Replacement Period for Nonrecognition of Gain 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. 2012 irs form 1040ez 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 Presidentially declared disaster area). 2012 irs form 1040ez However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. 2012 irs form 1040ez For more information, see the Instructions for Form 4684. 2012 irs form 1040ez Net Operating Losses Qualified recovery assistance loss. 2012 irs form 1040ez   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 2012 irs form 1040ez However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. 2012 irs form 1040ez In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 2012 irs form 1040ez   A qualified 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 recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special 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 after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. 2012 irs form 1040ez Qualified recovery assistance casualty loss. 2012 irs form 1040ez   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. 2012 irs form 1040ez For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. 2012 irs form 1040ez Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. 2012 irs form 1040ez Amended return. 2012 irs form 1040ez   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. 2012 irs form 1040ez More information. 2012 irs form 1040ez    For more information on NOLs, see Publication 536. 2012 irs form 1040ez IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. 2012 irs form 1040ez Definitions Qualified recovery assistance distribution. 2012 irs form 1040ez   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. 2012 irs form 1040ez The distribution was made after May 3, 2007, and before January 1, 2009. 2012 irs form 1040ez Your main home was located in the Kansas disaster area on May 4, 2007. 2012 irs form 1040ez You sustained an economic loss because of the storms and tornadoes. 2012 irs form 1040ez 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. 2012 irs form 1040ez   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 recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. 2012 irs form 1040ez Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. 2012 irs form 1040ez   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. 2012 irs form 1040ez 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 may allocate the $100,000 limit among the plans any way you choose. 2012 irs form 1040ez   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. 2012 irs form 1040ez Eligible retirement plan. 2012 irs form 1040ez   An eligible retirement plan can be any of the following. 2012 irs form 1040ez A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 2012 irs form 1040ez A qualified annuity plan. 2012 irs form 1040ez A tax-sheltered annuity contract. 2012 irs form 1040ez A governmental section 457 deferred compensation plan. 2012 irs form 1040ez A traditional, SEP, SIMPLE, or Roth IRA. 2012 irs form 1040ez Main home. 2012 irs form 1040ez   Generally, your main home is the home where you live most of the time. 2012 irs form 1040ez A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 2012 irs form 1040ez Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. 2012 irs form 1040ez However, if you elect, you can include the entire distribution in your income in the year it was received. 2012 irs form 1040ez Qualified 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). 2012 irs form 1040ez However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. 2012 irs form 1040ez For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. 2012 irs form 1040ez Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 2012 irs form 1040ez Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. 2012 irs form 1040ez However, see Exceptions below for qualified recovery assistance distributions you cannot repay. 2012 irs form 1040ez You have three years from the day after the date you received the distribution to make a repayment. 2012 irs form 1040ez Amounts that are repaid are treated as a qualified rollover and are not included in income. 2012 irs form 1040ez Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 2012 irs form 1040ez See Form 8915 for more information on how to report repayments. 2012 irs form 1040ez Exceptions. 2012 irs form 1040ez   You cannot repay the following types of distributions. 2012 irs form 1040ez Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). 2012 irs form 1040ez Required minimum distributions. 2012 irs form 1040ez 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. 2012 irs form 1040ez How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. 2012 irs form 1040ez 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. 2012 irs form 1040ez See Qualified recovery assistance distribution on page 3. 2012 irs form 1040ez If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. 2012 irs form 1040ez Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. 2012 irs form 1040ez If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. 2012 irs form 1040ez You can amend your 2007 income tax return by using Form 1040X. 2012 irs form 1040ez You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. 2012 irs form 1040ez See Form 8915 and Form 8606 on this page. 2012 irs form 1040ez Form 8915. 2012 irs form 1040ez   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. 2012 irs form 1040ez Before you complete the form, modify the form as follows. 2012 irs form 1040ez Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 2012 irs form 1040ez ” To the right of the title, cross out “2005” and enter “2007. 2012 irs form 1040ez ” In Part I, at the top of column (a), cross out “2005” and enter “2007. 2012 irs form 1040ez ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. 2012 irs form 1040ez ” On lines 10 and 11, cross out “2005” and enter “2007. 2012 irs form 1040ez ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. 2012 irs form 1040ez ” On line 12, cross out “hurricane” and enter “recovery assistance. 2012 irs form 1040ez ” On lines 13 and 14, cross out “line 15b” and “line 25b. 2012 irs form 1040ez ” On lines 18 and 19, cross out “2005” and enter “2007. 2012 irs form 1040ez ”   You can now complete Form 8915. 2012 irs form 1040ez For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. 2012 irs form 1040ez See Example 1 on page 5 to see how to complete Form 8915. 2012 irs form 1040ez Form 8606. 2012 irs form 1040ez   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. 2012 irs form 1040ez Before you complete or amend the form, use the following additional instructions. 2012 irs form 1040ez Form 8606, Part I. 2012 irs form 1040ez    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. 2012 irs form 1040ez Do not enter an amount less than -0-. 2012 irs form 1040ez Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. 2012 irs form 1040ez Complete line 15 as follows. 2012 irs form 1040ez If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. 2012 irs form 1040ez Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2012 irs form 1040ez If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. 2012 irs form 1040ez The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. 2012 irs form 1040ez Enter the result in the white space in the bottom margin of the form under line 15. 2012 irs form 1040ez To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. 2012 irs form 1040ez Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2012 irs form 1040ez Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. 2012 irs form 1040ez To the left of this amount, enter “Other distributions. 2012 irs form 1040ez ” Form 8606, Part III. 2012 irs form 1040ez    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. 2012 irs form 1040ez Complete line 25 as follows. 2012 irs form 1040ez If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. 2012 irs form 1040ez Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2012 irs form 1040ez If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. 2012 irs form 1040ez The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. 2012 irs form 1040ez Enter the result in the white space in the bottom margin of the form under line 25. 2012 irs form 1040ez To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. 2012 irs form 1040ez Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 2012 irs form 1040ez Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. 2012 irs form 1040ez To the left of this amount, enter “Other distributions. 2012 irs form 1040ez ” Example 1. 2012 irs form 1040ez   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. 2012 irs form 1040ez Her home was located in the Kansas disaster area. 2012 irs form 1040ez On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. 2012 irs form 1040ez Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. 2012 irs form 1040ez Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. 2012 irs form 1040ez Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. 2012 irs form 1040ez   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. 2012 irs form 1040ez Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. 2012 irs form 1040ez Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). 2012 irs form 1040ez Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. 2012 irs form 1040ez ” This amount is then reported on Form 8915, line 13. 2012 irs form 1040ez Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. 2012 irs form 1040ez See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. 2012 irs form 1040ez This image is too large to be displayed in the current screen. 2012 irs form 1040ez Please click the link to view the image. 2012 irs form 1040ez 2005 Form 8915, page 1, Illustrated Example 1. 2012 irs form 1040ez This image is too large to be displayed in the current screen. 2012 irs form 1040ez Please click the link to view the image. 2012 irs form 1040ez 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. 2012 irs form 1040ez Please click the link to view the image. 2012 irs form 1040ez Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. 2012 irs form 1040ez See Qualified recovery assistance distribution on page 3. 2012 irs form 1040ez You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. 2012 irs form 1040ez See Form 8915 and Form 8606 below. 2012 irs form 1040ez Form 8915. 2012 irs form 1040ez   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. 2012 irs form 1040ez Before you complete the form, modify the form as follows. 2012 irs form 1040ez Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 2012 irs form 1040ez ” To the right of the title, cross out “2006” and enter “2008. 2012 irs form 1040ez ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. 2012 irs form 1040ez ” At the top of column (a) cross out “2006” and enter “2008. 2012 irs form 1040ez ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. 2012 irs form 1040ez ” On lines 12, 14, and 15, cross out “2005” and enter “2007. 2012 irs form 1040ez ” On lines 17 and 19, cross out “2006” and enter “2008. 2012 irs form 1040ez ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. 2012 irs form 1040ez ” On line 21, cross out “hurricane” and enter “recovery assistance. 2012 irs form 1040ez ” On lines 22 and 23, cross out “line 15b” and “line 25b. 2012 irs form 1040ez ” On lines 27, 29, and 30, cross out “2005” and enter “2007. 2012 irs form 1040ez ” On lines 32 and 34, cross out “2006” and enter “2008. 2012 irs form 1040ez ”   You can now complete Form 8915. 2012 irs form 1040ez For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. 2012 irs form 1040ez Example 2. 2012 irs form 1040ez   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. 2012 irs form 1040ez Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. 2012 irs form 1040ez Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. 2012 irs form 1040ez See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. 2012 irs form 1040ez This image is too large to be displayed in the current screen. 2012 irs form 1040ez Please click the link to view the image. 2012 irs form 1040ez 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. 2012 irs form 1040ez Please click the link to view the image. 2012 irs form 1040ez 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. 2012 irs form 1040ez   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. 2012 irs form 1040ez Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. 2012 irs form 1040ez Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. 2012 irs form 1040ez For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 2012 irs form 1040ez To be a qualified distribution, the distribution must meet all of the following requirements. 2012 irs form 1040ez 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. 2012 irs form 1040ez The distribution was received after November 4, 2006, and before May 5, 2007. 2012 irs form 1040ez The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. 2012 irs form 1040ez Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. 2012 irs form 1040ez Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 2012 irs form 1040ez A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 2012 irs form 1040ez You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. 2012 irs form 1040ez See How to report, next, for information on completing Form 8915. 2012 irs form 1040ez How to report. 2012 irs form 1040ez   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. 2012 irs form 1040ez Before you complete the form, modify the form as follows. 2012 irs form 1040ez Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 2012 irs form 1040ez ” To the right of the title, cross out “2005” and enter “2006” or “2007. 2012 irs form 1040ez ” Enter only the year the distribution was received. 2012 irs form 1040ez Cross out “Hurricane” in the title of Part IV and enter “Kansas. 2012 irs form 1040ez ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. 2012 irs form 1040ez ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. 2012 irs form 1040ez ” You can now complete Part IV of Form 8915. 2012 irs form 1040ez Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. 2012 irs form 1040ez Attach Form 8915 to your original or amended return for the year of the distribution. 2012 irs form 1040ez Amended return. 2012 irs form 1040ez   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. 2012 irs form 1040ez Loans From Qualified Plans The following benefits are available to qualified individuals. 2012 irs form 1040ez Increases to the limits for distributions treated as loans from employer plans. 2012 irs form 1040ez A 1-year suspension for payments due on plan loans. 2012 irs form 1040ez Qualified individual. 2012 irs form 1040ez   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. 2012 irs form 1040ez 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. 2012 irs form 1040ez Limits on plan loans. 2012 irs form 1040ez   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 2012 irs form 1040ez In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 2012 irs form 1040ez If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. 2012 irs form 1040ez One-year suspension of loan payments. 2012 irs form 1040ez   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. 2012 irs form 1040ez To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. 2012 irs form 1040ez Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. 2012 irs form 1040ez The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). 2012 irs form 1040ez The special allowance applies only for the first year the property is placed in service. 2012 irs form 1040ez The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). 2012 irs form 1040ez There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 2012 irs form 1040ez You can elect not to deduct the special allowance for qualified recovery assistance property. 2012 irs form 1040ez If you make this election for any property, it applies to all property in the same class placed in service during the year. 2012 irs form 1040ez Qualified recovery assistance property. 2012 irs form 1040ez   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. 2012 irs form 1040ez Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. 2012 irs form 1040ez Water utility property. 2012 irs form 1040ez Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. 2012 irs form 1040ez (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 2012 irs form 1040ez ) Qualified leasehold improvement property. 2012 irs form 1040ez Nonresidential real property and residential rental property. 2012 irs form 1040ez   For more information on this property, see Publication 946. 2012 irs form 1040ez Other tests to be met. 2012 irs form 1040ez   To be qualified recovery assistance property, the property must also meet all of the following tests. 2012 irs form 1040ez You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. 2012 irs form 1040ez The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). 2012 irs form 1040ez Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. 2012 irs form 1040ez The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. 2012 irs form 1040ez Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. 2012 irs form 1040ez Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. 2012 irs form 1040ez Excepted property. 2012 irs form 1040ez   Qualified recovery assistance property does not include any of the following. 2012 irs form 1040ez Property required to be depreciated using the Alternative Depreciation System (ADS). 2012 irs form 1040ez Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. 2012 irs form 1040ez Property for which you are claiming a commercial revitalization deduction. 2012 irs form 1040ez Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. 2012 irs form 1040ez Property placed in service and disposed of in the same tax year. 2012 irs form 1040ez Property converted from business use to personal use in the same tax year it is placed in service. 2012 irs form 1040ez Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. 2012 irs form 1040ez Recapture of special allowance. 2012 irs form 1040ez   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. 2012 irs form 1040ez Amended return. 2012 irs form 1040ez   If you have already filed your tax return, you may have to amend that return to claim any special allowance. 2012 irs form 1040ez Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. 2012 irs form 1040ez Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. 2012 irs form 1040ez Increased dollar limit. 2012 irs form 1040ez   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). 2012 irs form 1040ez   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. 2012 irs form 1040ez Qualified section 179 recovery assistance property. 2012 irs form 1040ez   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). 2012 irs form 1040ez Section 179 property does not include nonresidential real property or residential rental property. 2012 irs form 1040ez For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. 2012 irs form 1040ez Amended return. 2012 irs form 1040ez   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. 2012 irs form 1040ez Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. 2012 irs form 1040ez The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 2012 irs form 1040ez Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 2012 irs form 1040ez Use Form 5884-A to claim the credit. 2012 irs form 1040ez See Form 5884-A later. 2012 irs form 1040ez The following rules and definitions apply. 2012 irs form 1040ez Employers affected by the storms and tornadoes. 2012 irs form 1040ez   The following definitions apply to employers affected by the storms and tornadoes. 2012 irs form 1040ez Eligible employer. 2012 irs form 1040ez   For this purpose, an eligible employer is any employer who meets all of the following. 2012 irs form 1040ez Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. 2012 irs form 1040ez Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. 2012 irs form 1040ez Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. 2012 irs form 1040ez Eligible employee. 2012 irs form 1040ez   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. 2012 irs form 1040ez An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. 2012 irs form 1040ez Qualified wages. 2012 irs form 1040ez   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) 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 May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. 2012 irs form 1040ez In addition, the wages must have been paid or incurred after May 4, 2007. 2012 irs form 1040ez    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. 2012 irs form 1040ez    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 2012 irs form 1040ez Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 2012 irs form 1040ez Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 2012 irs form 1040ez   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. 2012 irs form 1040ez For a special rule that applies to railroad employees, see section 51(h)(1)(B). 2012 irs form 1040ez   Qualified wages do not include the following. 2012 irs form 1040ez Wages paid to your dependent or a related individual. 2012 irs form 1040ez See section 51(i)(1). 2012 irs form 1040ez 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. 2012 irs form 1040ez Wages for services of replacement workers during a strike or lockout. 2012 irs form 1040ez Form 5884-A. 2012 irs form 1040ez   Use Section A of Form 5884-A (Rev. 2012 irs form 1040ez October 2006) to claim the employer retention credit. 2012 irs form 1040ez Section B does not apply to the Kansas disaster area. 2012 irs form 1040ez Before you complete the form, modify the form as follows. 2012 irs form 1040ez Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. 2012 irs form 1040ez ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. 2012 irs form 1040ez ”   Complete the form as instructed. 2012 irs form 1040ez Lines 1b and 1c do not apply. 2012 irs form 1040ez Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. 2012 irs form 1040ez On the dotted line to the left of line 1x, enter “5884-A. 2012 irs form 1040ez ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. 2012 irs form 1040ez Amended return. 2012 irs form 1040ez   You may have to amend a previously filed return to claim the employee retention credit. 2012 irs form 1040ez Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 2012 irs form 1040ez Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas 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. 2012 irs form 1040ez Amended return. 2012 irs form 1040ez   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. 2012 irs form 1040ez Request for Copy or Transcript of Tax Return Request for copy of tax return. 2012 irs form 1040ez   You can use Form 4506 to order a copy of your tax return. 2012 irs form 1040ez Generally, there is a $39. 2012 irs form 1040ez 00 fee (subject to change) for requesting each copy of a tax return. 2012 irs form 1040ez If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. 2012 irs form 1040ez Request for transcript of tax return. 2012 irs form 1040ez   You can use Form 4506-T to order a free transcript of your tax return. 2012 irs form 1040ez A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 2012 irs form 1040ez You can also call 1-800-829-1040 to order a transcript. 2012 irs form 1040ez How To Get Tax Help 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. 2012 irs form 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. 2012 irs form 1040ez Contacting your Taxpayer Advocate. 2012 irs form 1040ez   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. 2012 irs form 1040ez   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. 2012 irs form 1040ez You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. 2012 irs form 1040ez You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. 2012 irs form 1040ez For more information, go to www. 2012 irs form 1040ez irs. 2012 irs form 1040ez gov/advocate. 2012 irs form 1040ez Low Income Taxpayer Clinics (LITCs). 2012 irs form 1040ez   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. 2012 irs form 1040ez The clinics also provide tax education and outreach for taxpayers who speak English as a second language. 2012 irs form 1040ez Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 2012 irs form 1040ez It is available at www. 2012 irs form 1040ez irs. 2012 irs form 1040ez gov or your local IRS office. 2012 irs form 1040ez Free tax services. 2012 irs form 1040ez   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2012 irs form 1040ez It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. 2012 irs form 1040ez It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. 2012 irs form 1040ez   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2012 irs form 1040ez Free help with your return. 2012 irs form 1040ez   Free help in preparing your return is available nationwide from IRS-trained volunteers. 2012 irs form 1040ez The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 irs form 1040ez Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 irs form 1040ez To find a site near you, call 1-800-829-1040. 2012 irs form 1040ez Or to find the nearest AARP TaxAide site, visit AARP's website at www. 2012 irs form 1040ez aarp. 2012 irs form 1040ez org/taxaide or call 1-888-227-7669. 2012 irs form 1040ez For more information on these programs, go to www. 2012 irs form 1040ez irs. 2012 irs form 1040ez gov and enter keyword “VITA” in the upper right-hand corner. 2012 irs form 1040ez Internet. 2012 irs form 1040ez You can access the IRS website at www. 2012 irs form 1040ez irs. 2012 irs form 1040ez gov 24 hours a day, 7 days a week to: E-file your return. 2012 irs form 1040ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2012 irs form 1040ez Check the status of your refund. 2012 irs form 1040ez Click on Where's My Refund. 2012 irs form 1040ez Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2012 irs form 1040ez Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 irs form 1040ez Download forms, instructions, and publications. 2012 irs form 1040ez Order IRS products online. 2012 irs form 1040ez Research your tax questions online. 2012 irs form 1040ez Search publications online by topic or keyword. 2012 irs form 1040ez View Internal Revenue Bulletins (IRBs) published in the last few years. 2012 irs form 1040ez Figure your withholding allowances using the withholding calculator online at www. 2012 irs form 1040ez irs. 2012 irs form 1040ez gov/individuals. 2012 irs form 1040ez Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 2012 irs form 1040ez Sign up to receive local and national tax news by email. 2012 irs form 1040ez Get information on starting and operating a small business. 2012 irs form 1040ez Phone. 2012 irs form 1040ez Many services are available by phone. 2012 irs form 1040ez Ordering forms, instructions, and publications. 2012 irs form 1040ez Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2012 irs form 1040ez You should receive your order within 10 days. 2012 irs form 1040ez Asking tax questions. 2012 irs form 1040ez Call the IRS with your tax questions at 1-800-829-1040. 2012 irs form 1040ez Solving problems. 2012 irs form 1040ez You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2012 irs form 1040ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2012 irs form 1040ez Call your local Taxpayer Assistance Center for an appointment. 2012 irs form 1040ez To find the number, go to www. 2012 irs form 1040ez irs. 2012 irs form 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 irs form 1040ez TTY/TDD equipment. 2012 irs form 1040ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2012 irs form 1040ez TeleTax topics. 2012 irs form 1040ez Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2012 irs form 1040ez Refund information. 2012 irs form 1040ez To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. 2012 irs form 1040ez Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 2012 irs form 1040ez Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 irs form 1040ez Evaluating the quality of our telephone services. 2012 irs form 1040ez To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2012 irs form 1040ez One method is for a second IRS representative to listen in on or record random telephone calls. 2012 irs form 1040ez Another is to ask some callers to complete a short survey at the end of the call. 2012 irs form 1040ez Walk-in. 2012 irs form 1040ez Many products and services are available on a walk-in basis. 2012 irs form 1040ez Products. 2012 irs form 1040ez You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 irs form 1040ez 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. 2012 irs form 1040ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2012 irs form 1040ez Services. 2012 irs form 1040ez You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2012 irs form 1040ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 irs form 1040ez If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're 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. 2012 irs form 1040ez No appointment is necessary — just walk in. 2012 irs form 1040ez If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2012 irs form 1040ez A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2012 irs form 1040ez If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. 2012 irs form 1040ez All other issues will be handled without an appointment. 2012 irs form 1040ez To find the number of your local office, go to www. 2012 irs form 1040ez irs. 2012 irs form 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 irs form 1040ez Mail. 2012 irs form 1040ez You can send your order for forms, instructions, and publications to the address below. 2012 irs form 1040ez You should receive a response within 10 days after your request is received. 2012 irs form 1040ez Internal Revenue Service 1201 N. 2012 irs form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. 2012 irs form 1040ez You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. 2012 irs form 1040ez Prior-year forms, instructions, and publications. 2012 irs form 1040ez Bonus: Historical Tax Products DVD - Ships with the final release. 2012 irs form 1040ez IRS Tax Map: an electronic research tool and finding aid. 2012 irs form 1040ez Tax law frequently asked questions (FAQ). 2012 irs form 1040ez Tax Topics from the IRS telephone response system. 2012 irs form 1040ez Fill-in, print, and save features for most tax forms. 2012 irs form 1040ez Internal Revenue Bulletins. 2012 irs form 1040ez Toll-free and email technical support. 2012 irs form 1040ez The CD/DVD is released twice during the year in January and March. 2012 irs form 1040ez Purchase the CD/DVD from National Technical Information Service (NTIS) at www. 2012 irs form 1040ez irs. 2012 irs form 1040ez gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). 2012 irs form 1040ez Price is subject to change. 2012 irs form 1040ez CD for small businesses. 2012 irs form 1040ez Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. 2012 irs form 1040ez This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. 2012 irs form 1040ez All the business tax forms, instructions, and publications needed to successfully manage a business. 2012 irs form 1040ez Tax law changes. 2012 irs form 1040ez Tax Map: an electronic research tool and finding aid. 2012 irs form 1040ez Web links to various government agencies, business associations, and IRS organizations. 2012 irs form 1040ez “Rate the Product” survey—your opportunity to suggest changes for future editions. 2012 irs form 1040ez A site map of the CD to help you navigate the pages of the CD with ease. 2012 irs form 1040ez An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. 2012 irs form 1040ez An updated version of this CD is available each year in early April. 2012 irs form 1040ez You can get a free copy by calling 1-800-829-3676 or by visiting www. 2012 irs form 1040ez irs. 2012 irs form 1040ez gov/smallbiz. 2012 irs form 1040ez Prev  Up  Next   Home   More Online Publications