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Do I Have To File A State Tax Return

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Do I Have To File A State Tax Return

Do i have to file a state tax return Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. Do i have to file a state tax return Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Do i have to file a state tax return Definitions The following definitions are used throughout this publication. Do i have to file a state tax return Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. Do i have to file a state tax return See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Do i have to file a state tax return Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. Do i have to file a state tax return You will need to know this date when using this publication for the various tax provisions. Do i have to file a state tax return Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Do i have to file a state tax return Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. Do i have to file a state tax return 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. Do i have to file a state tax return 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. Do i have to file a state tax return 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. Do i have to file a state tax return 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Do i have to file a state tax return 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Do i have to file a state tax return Charles, Stone, Taney, Vernon, and Webster. Do i have to file a state tax return 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Do i have to file a state tax return 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. Do i have to file a state tax return *For more details, go to www. Do i have to file a state tax return fema. Do i have to file a state tax return gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. Do i have to file a state tax return Charitable Giving Incentives. Do i have to file a state tax return Net Operating Losses. Do i have to file a state tax return Education Credits. Do i have to file a state tax return Recapture of Federal Mortgage Subsidy. Do i have to file a state tax return Tax Relief for Temporary Relocation. Do i have to file a state tax return Employee Retention Credit. Do i have to file a state tax return Employer Housing Credit and Exclusion. Do i have to file a state tax return Demolition and Clean-up Costs. Do i have to file a state tax return Increase in Rehabilitation Credit. Do i have to file a state tax return Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Do i have to file a state tax return Clair, and Scott. Do i have to file a state tax return 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Do i have to file a state tax return 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Do i have to file a state tax return 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. Do i have to file a state tax return 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Do i have to file a state tax return 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Do i have to file a state tax return 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. Do i have to file a state tax return Genevieve, St. Do i have to file a state tax return Louis, the Independent City of St. Do i have to file a state tax return Louis, Scott, Sullivan, and Worth. Do i have to file a state tax return 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Do i have to file a state tax return 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. Do i have to file a state tax return 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Do i have to file a state tax return 06/05/2008through07/25/2008 Wisconsin Lafayette. Do i have to file a state tax return * For more details, go to www. Do i have to file a state tax return fema. Do i have to file a state tax return gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Do i have to file a state tax return Individuals. Do i have to file a state tax return   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Do i have to file a state tax return A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. Do i have to file a state tax return   A qualified contribution must also meet all of the following requirements. Do i have to file a state tax return Be paid after May 1, 2008, and before January 1, 2009. Do i have to file a state tax return The contribution must be for relief efforts in one or more Midwestern disaster areas. Do i have to file a state tax return Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Do i have to file a state tax return   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Do i have to file a state tax return You can carry over any contributions you are not able to deduct for 2008 because of this limit. Do i have to file a state tax return In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Do i have to file a state tax return Exception. Do i have to file a state tax return   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. Do i have to file a state tax return Corporations. Do i have to file a state tax return   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. Do i have to file a state tax return Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Do i have to file a state tax return The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. Do i have to file a state tax return Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Do i have to file a state tax return Partners and shareholders. Do i have to file a state tax return   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Do i have to file a state tax return More information. Do i have to file a state tax return   For more information, see Publication 526 or Publication 542, Corporations. Do i have to file a state tax return Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Do i have to file a state tax return Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Do i have to file a state tax return The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. Do i have to file a state tax return 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Do i have to file a state tax return 41 cents per mile for the period July 1 through December 31, 2008. Do i have to file a state tax return Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Do i have to file a state tax return You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. Do i have to file a state tax return You cannot claim a deduction or credit for amounts you exclude. Do i have to file a state tax return You must keep records of miles driven, time, place (or use), and purpose of the mileage. Do i have to file a state tax return The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Do i have to file a state tax return 50. Do i have to file a state tax return 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Do i have to file a state tax return 58. Do i have to file a state tax return 5 cents per mile for the period July 1 through December 31, 2008. Do i have to file a state tax return Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Do i have to file a state tax return The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Do i have to file a state tax return For more information, see Publication 547. Do i have to file a state tax return Limits on personal casualty or theft losses. Do i have to file a state tax return   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. Do i have to file a state tax return Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. Do i have to file a state tax return When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Do i have to file a state tax return A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. Do i have to file a state tax return When to deduct the loss. Do i have to file a state tax return   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Do i have to file a state tax return However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Do i have to file a state tax return Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Do i have to file a state tax return   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. Do i have to file a state tax return Cross out “2008” and enter “2007” at the top of Form 4684. Do i have to file a state tax return Time limit for making election. Do i have to file a state tax return   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Do i have to file a state tax return The due date (without extensions) for filing your 2008 income tax return. Do i have to file a state tax return The due date (with extensions) for filing your 2007 income tax return. Do i have to file a state tax return Example. Do i have to file a state tax return If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. Do i have to file a state tax return Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Do i have to file a state tax return 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. Do i have to file a state tax return Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). Do i have to file a state tax return However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. Do i have to file a state tax return For more information, see the Instructions for Form 4684. Do i have to file a state tax return Net Operating Losses This benefit applies only to the counties in Table 1. Do i have to file a state tax return Qualified disaster recovery assistance loss. Do i have to file a state tax return   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Do i have to file a state tax return However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. Do i have to file a state tax return In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Do i have to file a state tax return   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. Do i have to file a state tax return Qualified disaster recovery assistance casualty loss. Do i have to file a state tax return   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. Do i have to file a state tax return For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. Do i have to file a state tax return Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Do i have to file a state tax return More information. Do i have to file a state tax return   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Do i have to file a state tax return IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. Do i have to file a state tax return Definitions Qualified disaster recovery assistance distribution. Do i have to file a state tax return   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Do i have to file a state tax return The distribution was made on or after the applicable disaster date and before January 1, 2010. Do i have to file a state tax return Your main home was located in a Midwestern disaster area on the applicable disaster date. Do i have to file a state tax return You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. Do i have to file a state tax return 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. Do i have to file a state tax return   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. Do i have to file a state tax return Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Do i have to file a state tax return   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Do i have to file a state tax return If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. Do i have to file a state tax return   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. Do i have to file a state tax return Eligible retirement plan. Do i have to file a state tax return   An eligible retirement plan can be any of the following. Do i have to file a state tax return A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Do i have to file a state tax return A qualified annuity plan. Do i have to file a state tax return A tax-sheltered annuity contract. Do i have to file a state tax return A governmental section 457 deferred compensation plan. Do i have to file a state tax return A traditional, SEP, SIMPLE, or Roth IRA. Do i have to file a state tax return Main home. Do i have to file a state tax return   Generally, your main home is the home where you live most of the time. Do i have to file a state tax return A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Do i have to file a state tax return Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Do i have to file a state tax return Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Do i have to file a state tax return However, if you elect, you can include the entire distribution in your income in the year it was received. Do i have to file a state tax return Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Do i have to file a state tax return However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. Do i have to file a state tax return For more information, see Form 8930. Do i have to file a state tax return Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Do i have to file a state tax return If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Do i have to file a state tax return Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Do i have to file a state tax return However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Do i have to file a state tax return You have three years from the day after the date you received the distribution to make a repayment. Do i have to file a state tax return Amounts that are repaid are treated as a qualified rollover and are not included in income. Do i have to file a state tax return Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Do i have to file a state tax return See Form 8930 for more information on how to report repayments. Do i have to file a state tax return Exceptions. Do i have to file a state tax return   You cannot repay the following types of distributions. Do i have to file a state tax return Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Do i have to file a state tax return Required minimum distributions. Do i have to file a state tax return 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. Do i have to file a state tax return Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. Do i have to file a state tax return If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. Do i have to file a state tax return For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Do i have to file a state tax return To be a qualified distribution, the distribution must meet all of the following requirements. Do i have to file a state tax return 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. Do i have to file a state tax return The distribution was received after the date that was 6 months before the day after the applicable disaster date. Do i have to file a state tax return The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. Do i have to file a state tax return Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Do i have to file a state tax return Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Do i have to file a state tax return A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Do i have to file a state tax return You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Do i have to file a state tax return Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Do i have to file a state tax return The following benefits are available to qualified individuals. Do i have to file a state tax return Increases to the limits for distributions treated as loans from employer plans. Do i have to file a state tax return A 1-year suspension for payments due on plan loans. Do i have to file a state tax return Qualified individual. Do i have to file a state tax return   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. Do i have to file a state tax return 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. Do i have to file a state tax return Limits on plan loans. Do i have to file a state tax return   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Do i have to file a state tax return In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Do i have to file a state tax return If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. Do i have to file a state tax return One-year suspension of loan payments. Do i have to file a state tax return   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Do i have to file a state tax return To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. Do i have to file a state tax return Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Do i have to file a state tax return You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. Do i have to file a state tax return Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Do i have to file a state tax return Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. Do i have to file a state tax return Earned income. Do i have to file a state tax return    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. Do i have to file a state tax return If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. Do i have to file a state tax return Joint returns. Do i have to file a state tax return   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Do i have to file a state tax return If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Do i have to file a state tax return Making the election. Do i have to file a state tax return   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. Do i have to file a state tax return However, you can make the election for the additional child tax credit even if you do not take the EIC. Do i have to file a state tax return   Electing to use your 2007 earned income can increase or decrease your EIC. Do i have to file a state tax return Take the following steps to decide whether to make the election. Do i have to file a state tax return Figure your 2008 EIC using your 2007 earned income. Do i have to file a state tax return Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Do i have to file a state tax return Add the results of (1) and (2). Do i have to file a state tax return Figure your 2008 EIC using your 2008 earned income. Do i have to file a state tax return Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Do i have to file a state tax return Add the results of (4) and (5). Do i have to file a state tax return Compare the results of (3) and (6). Do i have to file a state tax return If (3) is larger than (6), it is to your benefit to make the election. Do i have to file a state tax return If (3) is equal to or smaller than (6), making the election will not help you. Do i have to file a state tax return   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Do i have to file a state tax return   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Do i have to file a state tax return Getting your 2007 tax return information. Do i have to file a state tax return   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. Do i have to file a state tax return You can also get this information by visiting the IRS website at www. Do i have to file a state tax return irs. Do i have to file a state tax return gov. Do i have to file a state tax return   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Do i have to file a state tax return See Request for Copy or Transcript of Tax Return on page 11. Do i have to file a state tax return Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Do i have to file a state tax return You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. Do i have to file a state tax return The additional exemption amount is claimed on Form 8914. Do i have to file a state tax return You can claim an additional exemption amount only one time for a specific individual. Do i have to file a state tax return If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Do i have to file a state tax return The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Do i have to file a state tax return Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Do i have to file a state tax return The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Do i have to file a state tax return If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Do i have to file a state tax return For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. Do i have to file a state tax return If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. Do i have to file a state tax return In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). Do i have to file a state tax return To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. Do i have to file a state tax return If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Do i have to file a state tax return You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Do i have to file a state tax return You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Do i have to file a state tax return Food, clothing, or personal items consumed or used by the displaced individual. Do i have to file a state tax return Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Do i have to file a state tax return Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Do i have to file a state tax return However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. Do i have to file a state tax return Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. Do i have to file a state tax return For more information, see Form 8914. Do i have to file a state tax return Education Credits This benefit applies only to the counties in Table 1. Do i have to file a state tax return The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. Do i have to file a state tax return The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. Do i have to file a state tax return The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Do i have to file a state tax return The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Do i have to file a state tax return This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Do i have to file a state tax return In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. Do i have to file a state tax return Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Do i have to file a state tax return For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Do i have to file a state tax return For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. Do i have to file a state tax return The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Do i have to file a state tax return The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Do i have to file a state tax return You will need to contact the eligible educational institution for qualified room and board costs. Do i have to file a state tax return For more information, see Form 8863. Do i have to file a state tax return See Form 8917 for the tuition and fees deduction. Do i have to file a state tax return Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Do i have to file a state tax return Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Do i have to file a state tax return However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. Do i have to file a state tax return This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. Do i have to file a state tax return Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Do i have to file a state tax return Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. Do i have to file a state tax return If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. Do i have to file a state tax return 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. Do i have to file a state tax return This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Do i have to file a state tax return You may also have to reduce certain tax attributes by the amount excluded. Do i have to file a state tax return For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Do i have to file a state tax return Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Do i have to file a state tax return The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. Do i have to file a state tax return However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Do i have to file a state tax return The IRS has exercised this authority as follows. Do i have to file a state tax return In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Do i have to file a state tax return In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Do i have to file a state tax return You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. Do i have to file a state tax return Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Do i have to file a state tax return An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Do i have to file a state tax return The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Do i have to file a state tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Do i have to file a state tax return Use Form 5884-A to claim the credit. Do i have to file a state tax return Employers affected by the severe storms, tornadoes, or flooding. Do i have to file a state tax return   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Do i have to file a state tax return Eligible employer. Do i have to file a state tax return   For this purpose, an eligible employer is any employer who meets all of the following. Do i have to file a state tax return Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Do i have to file a state tax return Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Do i have to file a state tax return Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. Do i have to file a state tax return Eligible employee. Do i have to file a state tax return   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. Do i have to file a state tax return An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. Do i have to file a state tax return Qualified wages. Do i have to file a state tax return   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. Do i have to file a state tax return In addition, the wages must have been paid or incurred after the applicable disaster date. Do i have to file a state tax return    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. Do i have to file a state tax return    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Do i have to file a state tax return Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Do i have to file a state tax return Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Do i have to file a state tax return   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. Do i have to file a state tax return For a special rule that applies to railroad employees, see section 51(h)(1)(B). Do i have to file a state tax return   Qualified wages do not include the following. Do i have to file a state tax return Wages paid to your dependent or a related individual. Do i have to file a state tax return See section 51(i)(1). Do i have to file a state tax return 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. Do i have to file a state tax return Wages for services of replacement workers during a strike or lockout. Do i have to file a state tax return   For more information, see Form 5884-A. Do i have to file a state tax return Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Do i have to file a state tax return An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Do i have to file a state tax return The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. Do i have to file a state tax return The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). Do i have to file a state tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Do i have to file a state tax return The employer must use Form 5884-A to claim the credit. Do i have to file a state tax return A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. Do i have to file a state tax return The employee cannot be your dependent or a related individual. Do i have to file a state tax return See section 51(i)(1). Do i have to file a state tax return For more information, see Form 5884-A. Do i have to file a state tax return Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Do i have to file a state tax return You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Do i have to file a state tax return Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Do i have to file a state tax return Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Do i have to file a state tax return Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Do i have to file a state tax return The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. Do i have to file a state tax return For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Do i have to file a state tax return For certified historic structures, the credit percentage is increased from 20% to 26%. Do i have to file a state tax return For more information, see Form 3468, Investment Credit. Do i have to file a state tax return Request for Copy or Transcript of Tax Return Request for copy of tax return. Do i have to file a state tax return   You can use Form 4506 to order a copy of your tax return. Do i have to file a state tax return Generally, there is a $57 fee for requesting each copy of a tax return. Do i have to file a state tax return If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. Do i have to file a state tax return Request for transcript of tax return. Do i have to file a state tax return   You can use Form 4506-T to order a free transcript of your tax return. Do i have to file a state tax return A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Do i have to file a state tax return You can also call 1-800-829-1040 to order a transcript. Do i have to file a state tax return How To Get Tax Help Special IRS assistance. Do i have to file a state tax return   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. Do i have to file a state tax return We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. Do i have to file a state tax return Call 1-866-562-5227 Monday through FridayIn English–7 a. Do i have to file a state tax return m. Do i have to file a state tax return to 10 p. Do i have to file a state tax return m. Do i have to file a state tax return local timeIn Spanish–8 a. Do i have to file a state tax return m. Do i have to file a state tax return to 9:30 p. Do i have to file a state tax return m. Do i have to file a state tax return local time   The IRS website at www. Do i have to file a state tax return irs. Do i have to file a state tax return gov has notices and other tax relief information. Do i have to file a state tax return Check it periodically for any new guidance. Do i have to file a state tax return 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. Do i have to file a state tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Do i have to file a state tax return Contacting your Taxpayer Advocate. Do i have to file a state tax return   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. Do i have to file a state tax return Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Do i have to file a state tax return Our service is free, confidential, and tailored to meet your needs. Do i have to file a state tax return You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. Do i have to file a state tax return TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Do i have to file a state tax return This includes businesses as well as individuals. Do i have to file a state tax return TAS employees know the IRS and how to navigate it. Do i have to file a state tax return We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. Do i have to file a state tax return TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Do i have to file a state tax return You can call your local advocate, whose number is in your phone book, in Pub. Do i have to file a state tax return 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Do i have to file a state tax return irs. Do i have to file a state tax return gov/advocate. Do i have to file a state tax return You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Do i have to file a state tax return You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Do i have to file a state tax return taxtoolkit. Do i have to file a state tax return irs. Do i have to file a state tax return gov. Do i have to file a state tax return Low Income Taxpayer Clinics (LITCs). Do i have to file a state tax return   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Do i have to file a state tax return LITCs are independent from the IRS. Do i have to file a state tax return Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. Do i have to file a state tax return If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Do i have to file a state tax return For more information, see Publication 4134, Low Income Taxpayer Clinic List. Do i have to file a state tax return This publication is available at www. Do i have to file a state tax return irs. Do i have to file a state tax return gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Do i have to file a state tax return Free tax services. Do i have to file a state tax return   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Do i have to file a state tax return It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Do i have to file a state tax return It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Do i have to file a state tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Do i have to file a state tax return Free help with your return. Do i have to file a state tax return   Free help in preparing your return is available nationwide from IRS-trained volunteers. Do i have to file a state tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Do i have to file a state tax return Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Do i have to file a state tax return To find the nearest VITA or TCE site, call 1-800-829-1040. Do i have to file a state tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Do i have to file a state tax return To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Do i have to file a state tax return aarp. Do i have to file a state tax return org/money/taxaide. Do i have to file a state tax return   For more information on these programs, go to www. Do i have to file a state tax return irs. Do i have to file a state tax return gov and enter keyword “VITA” in the upper right-hand corner. Do i have to file a state tax return Internet. Do i have to file a state tax return You can access the IRS website at www. Do i have to file a state tax return irs. Do i have to file a state tax return gov 24 hours a day, 7 days a week to: E-file your return. Do i have to file a state tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Do i have to file a state tax return Check the status of your 2009 refund. Do i have to file a state tax return Go to www. Do i have to file a state tax return irs. Do i have to file a state tax return gov and click on Where's My Refund. Do i have to file a state tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Do i have to file a state tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Do i have to file a state tax return Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Do i have to file a state tax return Download forms, instructions, and publications. Do i have to file a state tax return Order IRS products online. Do i have to file a state tax return Research your tax questions online. Do i have to file a state tax return Search publications online by topic or keyword. Do i have to file a state tax return Use the online Internal Revenue Code, Regulations, or other official guidance. Do i have to file a state tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Do i have to file a state tax return Figure your withholding allowances using the withholding calculator online at www. Do i have to file a state tax return irs. Do i have to file a state tax return gov/individuals. Do i have to file a state tax return Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Do i have to file a state tax return Sign up to receive local and national tax news by email. Do i have to file a state tax return Get information on starting and operating a small business. Do i have to file a state tax return Phone. Do i have to file a state tax return Many services are available by phone. Do i have to file a state tax return Ordering forms, instructions, and publications. Do i have to file a state tax return Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Do i have to file a state tax return You should receive your order within 10 days. Do i have to file a state tax return Asking tax questions. Do i have to file a state tax return Call the IRS with your tax questions at 1-800-829-1040. Do i have to file a state tax return Solving problems. Do i have to file a state tax return You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Do i have to file a state tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Do i have to file a state tax return Call your local Taxpayer Assistance Center for an appointment. Do i have to file a state tax return To find the number, go to www. Do i have to file a state tax return irs. Do i have to file a state tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Do i have to file a state tax return TTY/TDD equipment. Do i have to file a state tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Do i have to file a state tax return TeleTax topics. Do i have to file a state tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Do i have to file a state tax return Refund information. Do i have to file a state tax return To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Do i have to file a state tax return Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Do i have to file a state tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Do i have to file a state tax return Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Do i have to file a state tax return Refunds are sent out weekly on Fridays. Do i have to file a state tax return If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Do i have to file a state tax return Other refund information. Do i have to file a state tax return To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Do i have to file a state tax return Evaluating the quality of our telephone services. Do i have to file a state tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Do i have to file a state tax return One method is for a second IRS representative to listen in on or record random telephone calls. Do i have to file a state tax return Another is to ask some callers to complete a short survey at the end of the call. Do i have to file a state tax return Walk-in. Do i have to file a state tax return Many products and services are available on a walk-in basis. Do i have to file a state tax return Products. Do i have to file a state tax return You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Do i have to file a state tax return 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. Do i have to file a state tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Do i have to file a state tax return Services. Do i have to file a state tax return You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Do i have to file a state tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Do i have to file a state tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Do i have to file a state tax return No appointment is necessary—just walk in. Do i have to file a state tax return If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Do i have to file a state tax return A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Do i have to file a state tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Do i have to file a state tax return All other issues will be handled without an appointment. Do i have to file a state tax return To find the number of your local office, go to www. Do i have to file a state tax return irs. Do i have to file a state tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Do i have to file a state tax return Mail. Do i have to file a state tax return You can send your order for forms, instructions, and publications to the address below. Do i have to file a state tax return You should receive a response within 10 days after your request is received. Do i have to file a state tax return Internal Revenue Service1201 N. Do i have to file a state tax return Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Do i have to file a state tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Do i have to file a state tax return Prior-year forms, instructions, and publications. Do i have to file a state tax return Tax Map: an electronic research tool and finding aid. Do i have to file a state tax return Tax law frequently asked questions. Do i have to file a state tax return Tax Topics from the IRS telephone response system. Do i have to file a state tax return Internal Revenue Code—Title 26 of the U. Do i have to file a state tax return S. Do i have to file a state tax return Code. Do i have to file a state tax return Fill-in, print, and save features for most tax forms. Do i have to file a state tax return Internal Revenue Bulletins. Do i have to file a state tax return Toll-free and email technical support. Do i have to file a state tax return Two releases during the year. Do i have to file a state tax return – The first release will ship the beginning of January 2010. Do i have to file a state tax return – The final release will ship the beginning of March 2010. Do i have to file a state tax return Purchase the DVD from National Technical Information Service (NTIS) at www. Do i have to file a state tax return irs. Do i have to file a state tax return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Do i have to file a state tax return Prev  Up  Next   Home   More Online Publications
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The Do I Have To File A State Tax Return

Do i have to file a state tax return Publication 556 - Main Content Table of Contents Examination of ReturnsIf Your Return Is Examined Interest Netting Abatement of Interest Due to Error or Delay by the IRS Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Offer in Compromise Appeal RightsAppeal Within the IRS Appeals to the Courts Refund or Credit of Overpayments Before Final Determination Claims for RefundTime for Filing a Claim for Refund Limit on Amount of Refund Processing Claims for Refund Reduced Refund How To Get Tax Help Examination of Returns Your return may be examined for a variety of reasons, and the examination may take place in any one of several ways. Do i have to file a state tax return After the examination, if any changes to your tax are proposed, you can either agree with those changes and pay any additional tax you may owe, or you can disagree with the changes and appeal the decision. Do i have to file a state tax return Examination selection criteria. Do i have to file a state tax return   Your return may be selected for examination on the basis of computer scoring. Do i have to file a state tax return A computer program called the Discriminant Inventory Function System (DIF) assigns a numeric score to each individual and some corporate tax returns after they have been processed. Do i have to file a state tax return If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability. Do i have to file a state tax return   Your return may also be selected for examination on the basis of information received from third-party documentation, such as Forms 1099 and W-2, that does not match the information reported on your return. Do i have to file a state tax return Or, your return may be selected to address both the questionable treatment of an item and to study the behavior of similar taxpayers (a market segment) in handling a tax issue. Do i have to file a state tax return   In addition, your return may be selected as a result of information received from other sources on potential noncompliance with the tax laws or inaccurate filing. Do i have to file a state tax return This information can come from a number of sources, including newspapers, public records, and individuals. Do i have to file a state tax return The information is evaluated for reliability and accuracy before it is used as the basis of an examination or investigation. Do i have to file a state tax return Notice of IRS contact of third parties. Do i have to file a state tax return    The IRS must give you reasonable notice before contacting other persons about your tax matters. Do i have to file a state tax return You must be given reasonable notice in advance that, in examining or collecting your tax liability, the IRS may contact third parties such as your neighbors, banks, employers, or employees. Do i have to file a state tax return The IRS must also give you notice of specific contacts by providing you with a record of persons contacted on both a periodic basis and upon your request. Do i have to file a state tax return    This provision does not apply: To any pending criminal investigation, When providing notice would jeopardize collection of any tax liability, Where providing notice may result in reprisal against any person, or When you authorized the contact. Do i have to file a state tax return Taxpayer Advocate Service. Do i have to file a state tax return   The Taxpayer Advocate Service is an independent organization within the IRS whose goal is to help taxpayers resolve problems with the IRS. Do i have to file a state tax return If you have an ongoing issue with the IRS that has not been resolved through normal processes, or your problems with the IRS are causing financial difficulty, contact the Taxpayer Advocate Service. Do i have to file a state tax return    Before contacting the Taxpayer Advocate Service, you should first discuss any problem with a supervisor. Do i have to file a state tax return Your local Taxpayer Advocate will assist you if you are unable to resolve the problem with the supervisor. Do i have to file a state tax return   For more information, see Publication 1546. Do i have to file a state tax return See How To Get Tax Help , near the end of this publication, for more information about contacting the Taxpayer Advocate Service. Do i have to file a state tax return Comments from small business. Do i have to file a state tax return    The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards have been established to receive comments from small business about federal agency enforcement actions. Do i have to file a state tax return The Ombudsman will annually evaluate the enforcement activities of each agency and rate their responsiveness to small business. Do i have to file a state tax return If you wish to comment on the enforcement actions of the IRS, you can take any of the following steps. Do i have to file a state tax return Fax your comments to 1-202-481-5719. Do i have to file a state tax return Write to the following address: Office of the National Ombudsman U. Do i have to file a state tax return S. Do i have to file a state tax return Small Business Administration 409 3rd Street, SW Washington, DC 20416 Call 1-888-734-3247. Do i have to file a state tax return Send an email to ombudsman@sba. Do i have to file a state tax return gov. Do i have to file a state tax return File a comment or complaint online at www. Do i have to file a state tax return sba. Do i have to file a state tax return gov/ombudsman. Do i have to file a state tax return If Your Return Is Examined Some examinations are handled entirely by mail. Do i have to file a state tax return Examinations not handled by mail can take place in your home, your place of business, an Internal Revenue office, or the office of your authorized representative. Do i have to file a state tax return If the time, place, or method is not convenient for you, the examiner will try to work out something more suitable. Do i have to file a state tax return However, the IRS makes the final determination of when, where, and how the examination will take place. Do i have to file a state tax return Throughout the examination, you can act on your own behalf or have someone represent you or accompany you. Do i have to file a state tax return If you filed a joint return, either you or your spouse, or both, can meet with the IRS. Do i have to file a state tax return The person representing you can be any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled agent (a person enrolled to practice before the IRS), an enrolled actuary, or the person who prepared the return and signed it as the preparer. Do i have to file a state tax return If you want someone to represent you in your absence, you must furnish that person with proper written authorization. Do i have to file a state tax return You can use Form 2848 or any other properly written authorization. Do i have to file a state tax return If you want to consult with an attorney, a certified public accountant, an enrolled agent, or any other person permitted to represent a taxpayer during an interview for examining a tax return or collecting tax, you should make arrangements with that person to be available for the interview. Do i have to file a state tax return In most cases, the IRS must suspend the interview and reschedule it. Do i have to file a state tax return The IRS cannot suspend the interview if you are there because of an administrative summons. Do i have to file a state tax return Third party authorization. Do i have to file a state tax return   If you checked the box in the signature area of your income tax return (Form 1040, Form 1040A, or Form 1040EZ) to allow the IRS to discuss your return with another person (a third party designee), this authorization does not replace Form 2848. Do i have to file a state tax return The box you checked on your return only authorizes the other person to receive information about the processing of your return and the status of your refund during the period your return is being processed. Do i have to file a state tax return For more information, see the instructions for your return. Do i have to file a state tax return Confidentiality privilege. Do i have to file a state tax return   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Do i have to file a state tax return   Confidential communications are those that: Advise you on tax matters within the scope of the practitioner's authority to practice before the IRS, Would be confidential between an attorney and you, and Relate to noncriminal tax matters before the IRS, or Relate to noncriminal tax proceedings brought in federal court by or against the United States. Do i have to file a state tax return   In the case of communications in connection with the promotion of a person's participation in a tax shelter, the confidentiality privilege does not apply to written communications between a federally authorized practitioner and that person, any director, officer, employee, agent, or representative of that person, or any other person holding a capital or profits interest in that person. Do i have to file a state tax return   A tax shelter is any entity, plan, or arrangement, a significant purpose of which is the avoidance or evasion of income tax. Do i have to file a state tax return Recordings. Do i have to file a state tax return    You can make an audio recording of the examination interview. Do i have to file a state tax return Your request to record the interview should be made in writing. Do i have to file a state tax return You must notify the examiner 10 days in advance and bring your own recording equipment. Do i have to file a state tax return The IRS also can record an interview. Do i have to file a state tax return If the IRS initiates the recording, you must be notified 10 days in advance and you can get a copy of the recording at your expense. Do i have to file a state tax return Transfers to another area. Do i have to file a state tax return    Generally, your return is examined in the area where you live. Do i have to file a state tax return But if your return can be examined more quickly and conveniently in another area, such as where your books and records are located, you can ask to have the case transferred to that area. Do i have to file a state tax return Repeat examinations. Do i have to file a state tax return    The IRS tries to avoid repeat examinations of the same items, but sometimes this happens. Do i have to file a state tax return If your tax return was examined for the same items in either of the 2 previous years and no change was proposed to your tax liability, please contact the IRS as soon as possible to see if the examination should be discontinued. Do i have to file a state tax return The Examination An examination usually begins when you are notified that your return has been selected. Do i have to file a state tax return The IRS will tell you which records you will need. Do i have to file a state tax return The examination can proceed more easily if you gather your records before any interview. Do i have to file a state tax return Any proposed changes to your return will be explained to you or your authorized representative. Do i have to file a state tax return It is important that you understand the reasons for any proposed changes. Do i have to file a state tax return You should not hesitate to ask about anything that is unclear to you. Do i have to file a state tax return The IRS must follow the tax laws set forth by Congress in the Internal Revenue Code. Do i have to file a state tax return The IRS also follows Treasury Regulations, other rules, and procedures that were written to administer the tax laws and court decisions. Do i have to file a state tax return However, the IRS can lose cases that involve taxpayers with the same issue and still apply its interpretation of the law to your situation. Do i have to file a state tax return Most taxpayers agree to changes proposed by examiners, and the examinations are closed at this level. Do i have to file a state tax return If you do not agree, you can appeal any proposed change by following the procedures provided to you by the IRS. Do i have to file a state tax return A more complete discussion of appeal rights is found later under Appeal Rights . Do i have to file a state tax return If You Agree If you agree with the proposed changes, you can sign an agreement form and pay any additional tax you may owe. Do i have to file a state tax return You must pay interest on any additional tax. Do i have to file a state tax return If you pay when you sign the agreement, the interest is generally figured from the due date of your return (excluding any extension of time to file) to the date of your payment. Do i have to file a state tax return If you do not pay the additional tax when you sign the agreement, you will receive a bill that includes interest. Do i have to file a state tax return If you pay the amount due within 10 business days of the billing date, you will not have to pay more interest or penalties. Do i have to file a state tax return This period is extended to 21 calendar days if the amount due is less than $100,000. Do i have to file a state tax return If you are due a refund, you will receive it sooner if you sign the agreement form. Do i have to file a state tax return You will be paid interest on the refund. Do i have to file a state tax return If the IRS accepts your tax return as filed, you will receive a letter in a few weeks stating that the examiner proposed no changes to your return. Do i have to file a state tax return You should keep this letter with your tax records. Do i have to file a state tax return If You Do Not Agree If you do not agree with the proposed changes, the examiner will explain your appeal rights. Do i have to file a state tax return If your examination takes place in an IRS office, you can request an immediate meeting with the examiner's supervisor to explain your position. Do i have to file a state tax return If an agreement is reached, your case will be closed. Do i have to file a state tax return If you cannot reach an agreement with the supervisor at this meeting, or if the examination took place outside of an IRS office, the examiner will write up your case explaining your position and the IRS's position. Do i have to file a state tax return The examiner will forward your case for processing. Do i have to file a state tax return Fast track mediation. Do i have to file a state tax return   The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. Do i have to file a state tax return   Most cases that are not docketed in any court qualify for fast track mediation. Do i have to file a state tax return Mediation can take place at a conference you request with a supervisor, or later. Do i have to file a state tax return The process involves an Appeals Officer who has been trained in mediation. Do i have to file a state tax return You may represent yourself at the mediation session, or someone else can act as your representative. Do i have to file a state tax return For more information, see Publication 3605. Do i have to file a state tax return 30-day letter and 90-day letter. Do i have to file a state tax return   Within a few weeks after your closing conference with the examiner and/or supervisor, you will receive a package with: A letter (known as a 30-day letter) notifying you of your right to appeal the proposed changes within 30 days, A copy of the examination report explaining the examiner's proposed changes, An agreement or waiver form, and A copy of Publication 5. Do i have to file a state tax return You generally have 30 days from the date of the 30-day letter to tell the IRS whether you will accept or appeal the proposed changes. Do i have to file a state tax return The letter will explain what steps you should take, depending on which action you choose. Do i have to file a state tax return Be sure to follow the instructions carefully. Do i have to file a state tax return Appeal Rights are explained later. Do i have to file a state tax return 90-day letter. Do i have to file a state tax return   If you do not respond to the 30-day letter, or if you later do not reach an agreement with an Appeals Officer, the IRS will send you a 90-day letter, which is also known as a notice of deficiency. Do i have to file a state tax return You will have 90 days (150 days if it is addressed to you outside the United States) from the date of this notice to file a petition with the Tax Court. Do i have to file a state tax return Filing a petition with the Tax Court is discussed later under Appeals to the Courts and Tax Court . Do i have to file a state tax return The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Do i have to file a state tax return Suspension of interest and penalties. Do i have to file a state tax return   Generally, the IRS has 3 years from the date you filed your return (or the date the return was due, if later) to assess any additional tax. Do i have to file a state tax return However, if you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you, stating your liability and the basis for that liability, within a 36-month period beginning on the later of: The date on which you filed your tax return, or The due date (without extensions) of your tax return. Do i have to file a state tax return If the IRS mails a notice after the 36-month period, interest and certain penalties applicable to the suspension period will be suspended. Do i have to file a state tax return   The suspension period begins the day after the close of the 36-month period and ends 21 days after the IRS mails a notice to you stating your liability and the basis for that liability. Do i have to file a state tax return Also, the suspension period applies separately to each notice stating your liability and the basis for that liability received by you. Do i have to file a state tax return    The suspension does not apply to a: Failure-to-pay penalty, Fraudulent tax return, Penalty, interest, addition to tax, or additional amount with respect to any tax liability shown on your return or with respect to any gross misstatement, Penalty, interest, addition to tax, or additional amount with respect to any reportable transaction that is not adequately disclosed or any listed transaction, or Criminal penalty. Do i have to file a state tax return Seeking relief from improperly assessed interest. Do i have to file a state tax return   You can seek relief if interest is assessed for periods during which interest should have been suspended because the IRS did not mail a notice to you in a timely manner. Do i have to file a state tax return   If you believe that interest was assessed with respect to a period during which interest should have been suspended, submit Form 843, writing “Section 6404(g) Notification” at the top of the form, with the IRS Service Center where you filed your return. Do i have to file a state tax return The IRS will review the Form 843 and notify you whether interest will be abated. Do i have to file a state tax return If the IRS does not abate interest, you can pay the disputed interest assessment and file a claim for refund. Do i have to file a state tax return If your claim is denied or not acted upon within 6 months from the date you filed it, you can file suit for a refund in your United States District Court or in the United States Court of Federal Claims. Do i have to file a state tax return   If you believe that an IRS officer or employee has made an unreasonable error or delay in performing a ministerial or managerial act (discussed later under Abatement of Interest Due to Error or Delay by the IRS ), file Form 843 with the IRS Service Center where you filed the tax return. Do i have to file a state tax return If the IRS denies your claim, the Tax Court may be able to review that determination. Do i have to file a state tax return See Tax Court can review failure to abate interest later under Abatement of Interest Due to Error or Delay by the IRS . Do i have to file a state tax return If you later agree. Do i have to file a state tax return    If you agree with the examiner's changes after receiving the examination report or the 30-day letter, sign and return either the examination report or the waiver form. Do i have to file a state tax return Keep a copy for your records. Do i have to file a state tax return You can pay any additional amount you owe without waiting for a bill. Do i have to file a state tax return Include interest on the additional tax at the applicable rate. Do i have to file a state tax return This interest rate is usually for the period from the due date of the return (excluding any extension of time to file) to the date of payment. Do i have to file a state tax return The examiner can tell you the interest rate(s) or help you figure the amount. Do i have to file a state tax return   You must pay interest on penalties and additions to tax for failing to file returns, for overstating valuations, for understating valuations on estate and gift tax returns, and for substantially understating tax liability. Do i have to file a state tax return Interest is generally figured from the date (including extensions) the tax return is required to be filed to the date you pay the penalty and/or additions to tax. Do i have to file a state tax return   If you pay the amount due within 10 business days after the date of notice and demand for immediate payment, you will not have to pay any additional penalties and interest. Do i have to file a state tax return This period is extended to 21 calendar days if the amount due is less than $100,000. Do i have to file a state tax return How To Stop Interest From Accruing If you think that you will owe additional tax at the end of the examination, you can stop the further accrual of interest by sending money to the IRS to cover all or part of the amount you think you will owe. Do i have to file a state tax return Interest on part or all of any amount you owe will stop accruing on the date the IRS receives your money. Do i have to file a state tax return You can send an amount either in the form of a deposit in the nature of a cash bond or as a payment of tax. Do i have to file a state tax return Both a deposit and a payment stop any further accrual of interest. Do i have to file a state tax return However, making a deposit or payment will stop the accrual of interest on only the amount you sent. Do i have to file a state tax return Because of compounding rules, interest will continue to accrue on accrued interest, even though you have paid the underlying tax. Do i have to file a state tax return To stop the accrual of interest on both tax and interest, you must make a deposit or payment for both the tax and interest that has accrued as of the date of deposit or payment. Do i have to file a state tax return Payment or Deposit Deposits differ from payments in two ways: You can have all or part of your deposit returned to you without filing for a refund. Do i have to file a state tax return However, if you request and receive your deposit and the IRS later assesses a deficiency for that period and type of tax, interest will be figured as if the funds were never on deposit. Do i have to file a state tax return Also, your deposit will not be returned if one of the following situations applies: The IRS assesses a tax liability. Do i have to file a state tax return The IRS determines that, by returning the deposit, it may not be able to collect a future deficiency. Do i have to file a state tax return The IRS determines that the deposit should be applied against another tax liability. Do i have to file a state tax return Deposits returned to you will include interest based on the Federal short-term rate determined under section 6621(b). Do i have to file a state tax return The deposit returned will be treated as a tax payment to the extent of the disputed tax. Do i have to file a state tax return A disputed tax means the amount of tax specified at the time of deposit as a reasonable estimate of the maximum amount of any tax owed by you, such as the deficiency proposed in the 30-day letter. Do i have to file a state tax return Notice not mailed. Do i have to file a state tax return    If you send money before the IRS mails you a notice of deficiency, you can ask the IRS to treat it as a deposit. Do i have to file a state tax return You must make your request in writing. Do i have to file a state tax return   If, after being notified of a proposed liability but before the IRS mails you a notice of deficiency, you send an amount large enough to cover the proposed liability, it will be considered a payment unless you request in writing that it be treated as a deposit. Do i have to file a state tax return Keep copies of all correspondence you send to the IRS. Do i have to file a state tax return   If the amount you send is at least as much as the proposed liability and you do not request that it be treated as a deposit, the IRS will not send you a notice of deficiency. Do i have to file a state tax return If you do not receive a notice of deficiency, you cannot take your case to the Tax Court. Do i have to file a state tax return See Tax Court , later under Appeal Rights . Do i have to file a state tax return Notice mailed. Do i have to file a state tax return    If, after the IRS mails the notice of deficiency, you send money without written instructions, it will be treated as a payment. Do i have to file a state tax return You will still be able to petition the Tax Court. Do i have to file a state tax return   If you send money after receiving a notice of deficiency and you have specified in writing that it is a “deposit in the nature of a cash bond,” the IRS will treat it as a deposit if you send it before either: The close of the 90-day or 150-day period for filing a petition with the Tax Court to appeal the deficiency, or The date the Tax Court decision is final, if you have filed a petition. Do i have to file a state tax return Using a Deposit To Pay the Tax If you agree with the examiner's proposed changes after the examination, your deposit will be applied against any amount you may owe. Do i have to file a state tax return The IRS will not mail you a notice of deficiency and you will not have the right to take your case to the Tax Court. Do i have to file a state tax return If you do not agree to the full amount of the deficiency after the examination, the IRS will mail you a notice of deficiency. Do i have to file a state tax return Your deposit will be applied against the proposed deficiency unless you write to the IRS before the end of the 90-day or 150-day period stating that you still want the money to be treated as a deposit. Do i have to file a state tax return You will still have the right to take your case to the Tax Court. Do i have to file a state tax return Installment Agreement Request You can request a monthly installment plan if you cannot pay the full amount you owe. Do i have to file a state tax return To be valid, your request must be approved by the IRS. Do i have to file a state tax return However, if you owe $10,000 or less in tax and you meet certain other criteria, the IRS must accept your request. Do i have to file a state tax return Before you request an installment agreement, you should consider other less costly alternatives, such as a bank loan. Do i have to file a state tax return You will continue to be charged interest and penalties on the amount you owe until it is paid in full. Do i have to file a state tax return Unless your income is below a certain level, the fee for an approved installment agreement has increased to $105 ($52 if you make your payments by electronic funds withdrawal). Do i have to file a state tax return If your income is below a certain level, you may qualify to pay a reduced fee of $43. Do i have to file a state tax return For more information about installment agreements, see Form 9465, Installment Agreement Request. Do i have to file a state tax return Interest Netting If you owe interest to the IRS on an underpayment for the same period the IRS owes you interest on an overpayment, the IRS will figure interest on the underpayment and overpayment at the same interest rate (up to the amount of the overpayment). Do i have to file a state tax return As a result, the net rate is zero for that period. Do i have to file a state tax return Abatement of Interest Due to Error or Delay by the IRS The IRS may abate (reduce) the amount of interest you owe if the interest is due to an unreasonable error or delay by an IRS officer or employee in performing a ministerial or managerial act (discussed later). Do i have to file a state tax return Only the amount of interest on income, estate, gift, generation-skipping, and certain excise taxes can be reduced. Do i have to file a state tax return The amount of interest will not be reduced if you or anyone related to you contributed significantly to the error or delay. Do i have to file a state tax return Also, the interest will be reduced only if the error or delay happened after the IRS contacted you in writing about the deficiency or payment on which the interest is based. Do i have to file a state tax return An audit notification letter is such a contact. Do i have to file a state tax return The IRS cannot reduce the amount of interest due to a general administrative decision, such as a decision on how to organize the processing of tax returns. Do i have to file a state tax return Ministerial act. Do i have to file a state tax return    This is a procedural or mechanical act, not involving the exercise of judgment or discretion, during the processing of a case after all prerequisites (for example, conferences and review by supervisors) have taken place. Do i have to file a state tax return A decision concerning the proper application of federal tax law (or other federal or state law) is not a ministerial act. Do i have to file a state tax return Example 1. Do i have to file a state tax return You move from one state to another before the IRS selects your tax return for examination. Do i have to file a state tax return A letter stating that your return has been selected is sent to your old address and then forwarded to your new address. Do i have to file a state tax return When you get the letter, you respond with a request that the examination be transferred to the area office closest to your new address. Do i have to file a state tax return The examination group manager approves your request. Do i have to file a state tax return After your request has been approved, the transfer is a ministerial act. Do i have to file a state tax return The IRS can reduce the interest because of any unreasonable delay in transferring the case. Do i have to file a state tax return Example 2. Do i have to file a state tax return An examination of your return reveals tax due for which a notice of deficiency (90-day letter) will be issued. Do i have to file a state tax return After you and the IRS discuss the issues, the notice is prepared and reviewed. Do i have to file a state tax return After the review process, issuing the notice of deficiency is a ministerial act. Do i have to file a state tax return If there is an unreasonable delay in sending the notice of deficiency to you, the IRS can reduce the interest resulting from the delay. Do i have to file a state tax return Managerial act. Do i have to file a state tax return    This is an administrative act during the processing of a case that involves the loss of records or the exercise of judgment or discretion concerning the management of personnel. Do i have to file a state tax return A decision concerning the proper application of federal tax law (or other federal or state law) is not a managerial act. Do i have to file a state tax return Example. Do i have to file a state tax return A revenue agent is examining your tax return. Do i have to file a state tax return During the middle of the examination, the agent is sent to an extended training course. Do i have to file a state tax return The agent's supervisor decides not to reassign your case, so the work is unreasonably delayed until the agent returns. Do i have to file a state tax return Interest from the unreasonable delay can be abated since both the decision to send the agent to the training class and not to reassign the case are managerial acts. Do i have to file a state tax return How to request abatement of interest. Do i have to file a state tax return    You request an abatement (reduction) of interest on Form 843. Do i have to file a state tax return You should file the claim with the IRS Service Center where you filed the tax return that was affected by the error or delay. Do i have to file a state tax return   If you have already paid the interest and you would like a credit or refund of interest paid, you must file Form 843 within 3 years from the date you filed your original return or 2 years from the date you paid the interest, whichever is later. Do i have to file a state tax return If you have not paid any of the interest, these time limitations for filing Form 843 do not apply. Do i have to file a state tax return   Generally, you should file a separate Form 843 for each tax period and each type of tax. Do i have to file a state tax return However, complete only one Form 843 if the interest is from an IRS error or delay that affected your tax for more than one tax period or for more than one type of tax (for example, where 2 or more tax years were being examined). Do i have to file a state tax return   If your request for abatement of interest is denied, you can appeal the decision to the IRS Appeals Office. Do i have to file a state tax return Tax Court can review failure to abate interest. Do i have to file a state tax return    The Tax Court can review the IRS's refusal to abate (reduce) interest if all of the following requirements are met: You filed a request for abatement of interest (Form 843) with the IRS after July 30,1996. Do i have to file a state tax return The IRS has mailed you a notice of final determination or a notice of disallowance. Do i have to file a state tax return You file a petition with the Tax Court within 180 days of the mailing of the notice of final determination or the notice of disallowance. Do i have to file a state tax return   The following requirements must also be met: For individual and estate taxpayers — your net worth must not exceed $2 million as of the filing date of your petition for review. Do i have to file a state tax return For this purpose, individuals filing a joint return shall be treated as separate individuals. Do i have to file a state tax return For charities and certain cooperatives — you must not have more than 500 employees as of the filing date of your petition for review. Do i have to file a state tax return For all other taxpayers — your net worth must not exceed $7 million, and you must not have more than 500 employees as of the filing date of your petition for review. Do i have to file a state tax return Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions If you are (or were) affected by a Presidentially declared disaster occurring after 1996 or a terrorist or military action occurring after September 10, 2001, the IRS may abate (reduce) the amount of interest you owe on certain taxes. Do i have to file a state tax return The IRS may abate interest for the period of any additional time to file or pay that the IRS provides on account of the disaster or the terrorist or military action. Do i have to file a state tax return The IRS will issue a notice or news release indicating who are affected taxpayers and stating the period of relief. Do i have to file a state tax return If you are eligible for relief from interest, but were charged interest for the period of relief, the IRS may retroactively abate your interest. Do i have to file a state tax return To the extent possible, the IRS can take the following actions: Make appropriate adjustments to your account. Do i have to file a state tax return Notify you when the adjustments are made. Do i have to file a state tax return Refund any interest paid by you where appropriate. Do i have to file a state tax return For more information on disaster area losses, see Disaster Area Losses in Publication 547. Do i have to file a state tax return For more information on other tax relief for victims of terrorist attacks, see Publication 3920. Do i have to file a state tax return Offer in Compromise In certain circumstances, the IRS will allow you to pay less than the full amount you owe. Do i have to file a state tax return If you think you may qualify, you should submit your offer by filing Form 656, Offer in Compromise. Do i have to file a state tax return The IRS may accept your offer for any of the following reasons: There is doubt about the amount you owe (or whether you owe it). Do i have to file a state tax return There is doubt as to whether you can pay the amount you owe based on your financial situation. Do i have to file a state tax return An economic hardship would result if you had to pay the full amount owed. Do i have to file a state tax return Your case presents compelling reasons that the IRS determines are a sufficient basis for compromise. Do i have to file a state tax return If your offer is rejected, you have 30 days to ask the Appeals Office of the IRS to reconsider your offer. Do i have to file a state tax return The IRS offers fast track mediation services to help taxpayers resolve many issues including a dispute regarding an offer in compromise. Do i have to file a state tax return For more information, see Publication 3605. Do i have to file a state tax return Generally, if you submit an offer in compromise, the IRS will delay certain collection activities. Do i have to file a state tax return The IRS usually will not levy (take) your property to settle your tax bill during the following periods: While the IRS is evaluating your offer in compromise. Do i have to file a state tax return The 30 days immediately after the offer is rejected. Do i have to file a state tax return While your timely-filed appeal is being considered by Appeals. Do i have to file a state tax return Also, if the IRS rejects your original offer and you submit a revised offer within 30 days of the rejection, the IRS generally will not levy your property while it considers your revised offer. Do i have to file a state tax return For more information about submitting an offer in compromise, see Form 656. Do i have to file a state tax return Appeal Rights Because people sometimes disagree on tax matters, the IRS has an appeals system. Do i have to file a state tax return Most differences can be settled within this system without expensive and time-consuming court trials. Do i have to file a state tax return However, your reasons for disagreeing must come within the scope of the tax laws. Do i have to file a state tax return For example, you cannot appeal your case based only on moral, religious, political, constitutional, conscientious, or similar grounds. Do i have to file a state tax return In most instances, you may be eligible to take your case to court if you do not reach an agreement at your appeals conference, or if you do not want to appeal your case to the IRS Office of Appeals. Do i have to file a state tax return See Appeals to the Courts , later, for more information. Do i have to file a state tax return Appeal Within the IRS You can appeal an IRS tax decision to a local Appeals Office, which is separate from and independent of the IRS office taking the action you disagree with. Do i have to file a state tax return The Appeals Office is the only level of appeal within the IRS. Do i have to file a state tax return Conferences with Appeals Office personnel are held in an informal manner by correspondence, by telephone, or at a personal conference. Do i have to file a state tax return If you want an appeals conference, follow the instructions in the letter you received. Do i have to file a state tax return Your request will be sent to the Appeals Office to arrange a conference at a convenient time and place. Do i have to file a state tax return You or your representative should be prepared to discuss all disputed issues at the conference. Do i have to file a state tax return Most differences are settled at this level. Do i have to file a state tax return If agreement is not reached at your appeals conference, you may be eligible to take your case to court. Do i have to file a state tax return See Appeals to the Courts , later. Do i have to file a state tax return Protests and Small Case Requests When you request an Appeals conference, you may also need to file either a formal written protest or a small case request with the office named in the letter you received. Do i have to file a state tax return Also, see the special appeal request procedures in Publication 1660. Do i have to file a state tax return Written protest. Do i have to file a state tax return   You need to file a written protest in the following cases: All employee plan and exempt organization cases without regard to the dollar amount at issue. Do i have to file a state tax return All partnership and S corporation cases without regard to the dollar amount at issue. Do i have to file a state tax return All other cases, unless you qualify for the small case request procedure, or other special appeal procedures such as requesting Appeals consideration of liens, levies, seizures, or installment agreements. Do i have to file a state tax return   If you must submit a written protest, see the instructions in Publication 5 about the information you need to provide. Do i have to file a state tax return The IRS urges you to provide as much information as you can, as it will help speed up your appeal. Do i have to file a state tax return That will save you both time and money. Do i have to file a state tax return    Be sure to send the protest within the time limit specified in the letter you received. Do i have to file a state tax return Small case request. Do i have to file a state tax return   If the total amount for any tax period is not more than $25,000, you may make a small case request instead of filing a formal written protest. Do i have to file a state tax return In figuring the total amount, include a proposed increase or decrease in tax (including penalties), or claimed refund. Do i have to file a state tax return If you are making an offer in compromise, include total unpaid tax, penalty, and interest due. Do i have to file a state tax return For a small case request, follow the instructions in our letter to you by sending a letter: Requesting Appeals consideration, Indicating the changes you do not agree with, and Indicating the reasons why you do not agree. Do i have to file a state tax return Representation You can represent yourself at your appeals conference, or you can be represented by any federally authorized practitioner, including an attorney, a certified public accountant, an enrolled actuary, or an enrolled agent. Do i have to file a state tax return If your representative attends a conference without you, he or she can receive or inspect confidential information only if you have filed a power of attorney or a tax information authorization. Do i have to file a state tax return You can use a Form 2848 or any other properly written power of attorney or authorization. Do i have to file a state tax return You can also bring witnesses to support your position. Do i have to file a state tax return Confidentiality privilege. Do i have to file a state tax return   Generally, the same confidentiality protection that you have with an attorney also applies to certain communications that you have with federally authorized practitioners. Do i have to file a state tax return See Confidentiality privilege under If Your Return Is Examined , earlier. Do i have to file a state tax return Appeals to the Courts If you and the IRS still disagree after the appeals conference, you may be entitled to take your case to the United States Tax Court, the United States Court of Federal Claims, or a United States District Court. Do i have to file a state tax return These courts are independent of the IRS. Do i have to file a state tax return If you elect to bypass the IRS's appeals system, you may be able to take your case to one of the courts listed above. Do i have to file a state tax return However, a case petitioned to the United States Tax Court will normally be considered for settlement by an Appeals Officer before the Tax Court hears the case. Do i have to file a state tax return If you unreasonably fail to pursue the IRS's appeals system, or if your case is intended primarily to cause a delay, or your position is frivolous or groundless, the Tax Court may impose a penalty of up to $25,000. Do i have to file a state tax return See Appeal Within the IRS, earlier. Do i have to file a state tax return Prohibition on requests to taxpayers to give up rights to bring civil action. Do i have to file a state tax return   The Government cannot ask you to waive your right to sue the United States or a Government officer or employee for any action taken in connection with the tax laws. Do i have to file a state tax return However, your right to sue can be waived if: You knowingly and voluntarily waive that right, The request to waive that right is made in writing to your attorney or other federally authorized practitioner, or The request is made in person and your attorney or other representative is present. Do i have to file a state tax return Burden of proof. Do i have to file a state tax return   For court proceedings resulting from examinations started after July 22, 1998, the IRS generally has the burden of proof for any factual issue if you have met the following requirements: You introduced credible evidence relating to the issue. Do i have to file a state tax return You complied with all substantiation requirements of the Internal Revenue Code. Do i have to file a state tax return You maintained all records required by the Internal Revenue Code. Do i have to file a state tax return You cooperated with all reasonable requests by the IRS for information regarding the preparation and related tax treatment of any item reported on your tax return. Do i have to file a state tax return You had a net worth of $7 million or less and not more than 500 employees at the time your tax liability is contested in any court proceeding if your tax return is for a corporation, partnership, or trust. Do i have to file a state tax return    The burden of proof does not change on an issue when another provision of the tax laws requires a specific burden of proof with respect to that issue. Do i have to file a state tax return Use of statistical information. Do i have to file a state tax return   In the case of an individual, the IRS has the burden of proof in court proceedings based on any IRS reconstruction of income solely through the use of statistical information on unrelated taxpayers. Do i have to file a state tax return Penalties. Do i have to file a state tax return   The IRS has the burden of initially producing evidence in court proceedings with respect to the liability of any individual taxpayer for any penalty, addition to tax, or additional amount imposed by the tax laws. Do i have to file a state tax return Recovering litigation or administrative costs. Do i have to file a state tax return   These are the expenses that you pay to defend your position to the IRS or the courts. Do i have to file a state tax return You may be able to recover reasonable litigation or administrative costs if all of the following conditions apply: You are the prevailing party. Do i have to file a state tax return You exhaust all administrative remedies within the IRS. Do i have to file a state tax return Your net worth is below a certain limit (see Net worth requirements , later). Do i have to file a state tax return You do not unreasonably delay the proceeding. Do i have to file a state tax return You apply for administrative costs within 90 days of the date on which the final decision of the IRS Office of Appeals as to the determination of the tax, interest, or penalty was mailed to you. Do i have to file a state tax return You apply for litigation costs within the time frames provided by Tax Court Rule 231, found at http://www. Do i have to file a state tax return ustaxcourt. Do i have to file a state tax return gov  www. Do i have to file a state tax return ustaxcourt. Do i have to file a state tax return gov . Do i have to file a state tax return   Prevailing party, reasonable litigation costs, and reasonable administrative costs are explained later. Do i have to file a state tax return Note. Do i have to file a state tax return If the IRS denies your award of administrative costs, and you want to appeal, you must petition the Tax Court within 90 days of the date on which the IRS mails the denial notice. Do i have to file a state tax return Prevailing party. Do i have to file a state tax return   Generally, you are the prevailing party if: You substantially prevail with respect to the amount in controversy or on the most significant tax issue or set of issues in question, and You meet the net worth requirements, discussed later. Do i have to file a state tax return   You will not be treated as the prevailing party if the United States establishes that its position was substantially justified. Do i have to file a state tax return The position of the United States is presumed not to be substantially justified if the IRS: Did not follow its applicable published guidance (such as regulations, revenue rulings, notices, announcements, private letter rulings, technical advice memoranda, and determination letters issued to the taxpayer) in the proceeding (This presumption can be overcome by evidence. Do i have to file a state tax return ), or Has lost in courts of appeal for other circuits on substantially similar issues. Do i have to file a state tax return   The court will generally decide who is the prevailing party. Do i have to file a state tax return Reasonable litigation costs. Do i have to file a state tax return   These include the following costs: Reasonable court costs. Do i have to file a state tax return The reasonable costs of studies, analyses, engineering reports, tests, or projects found by the court to be necessary for the preparation of your case. Do i have to file a state tax return The reasonable costs of expert witnesses. Do i have to file a state tax return Attorney fees that generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Do i have to file a state tax return See Attorney fees , later. Do i have to file a state tax return Reasonable administrative costs. Do i have to file a state tax return   These include the following costs: Any administrative fees or similar charges imposed by the IRS. Do i have to file a state tax return The reasonable costs of studies, analyses, engineering reports, tests, or projects. Do i have to file a state tax return The reasonable costs of expert witnesses. Do i have to file a state tax return Attorney fees that generally may not exceed $125 per hour. Do i have to file a state tax return See Attorney fees , later. Do i have to file a state tax return Timing of costs. Do i have to file a state tax return    Administrative costs can be awarded for costs incurred after the earliest of: The date the first letter of proposed deficiency is sent that allows you an opportunity to request administrative review in the IRS Office of Appeals, The date you receive notice of the IRS Office of Appeals' decision, or The date of the notice of deficiency. Do i have to file a state tax return Net worth requirements. Do i have to file a state tax return   An individual taxpayer may be able to recover litigation or administrative costs if the following requirements are met: For individuals — your net worth does not exceed $2 million as of the filing date of your petition for review. Do i have to file a state tax return For this purpose, individuals filing a joint return are treated as separate individuals. Do i have to file a state tax return For estates — your net worth does not exceed $2 million as of the date of the decedent's death. Do i have to file a state tax return For charities and certain cooperatives — you do not have more than 500 employees as of the filing date of your petition for review. Do i have to file a state tax return For all other taxpayers — as of the filing date of your petition for review, your net worth does not exceed $7 million, and you must not have more than 500 employees. Do i have to file a state tax return Qualified offer rule. Do i have to file a state tax return    You can also receive reasonable costs and fees and be treated as a prevailing party in a civil action or proceeding if: You make a qualified offer to the IRS to settle your case, The IRS does not accept that offer, and The tax liability (not including interest, unless interest is at issue) later determined by the court is equal to or less than the amount of your qualified offer. Do i have to file a state tax return You must also meet the remaining requirements, including the exhaustion of administrative remedies and the net worth requirement, discussed earlier, to get the benefit of the qualified offer rule. Do i have to file a state tax return Qualified offer. Do i have to file a state tax return    This is a written offer made by you during the qualified offer period. Do i have to file a state tax return It must specify both the offered amount of your liability (not including interest) and that it is a qualified offer. Do i have to file a state tax return   To be a qualified offer, it must remain open from the date it is made until the earliest of: The date it is rejected, The date the trial begins, or 90 days from the date it is made. Do i have to file a state tax return Qualified offer period. Do i have to file a state tax return    This period begins on the day the IRS mails you the first letter of proposed deficiency that allows you to request review by the IRS Office of Appeals. Do i have to file a state tax return It ends 30 days before your case is first set for trial. Do i have to file a state tax return Attorney fees. Do i have to file a state tax return   Attorney fees generally may not exceed $125 maximum hourly rate as set by statute and indexed for inflation. Do i have to file a state tax return However, this amount can be higher in certain limited circumstances depending on the level of difficulty of the issues in the case and the local availability of tax expertise. Do i have to file a state tax return See IRS. Do i have to file a state tax return gov for more information. Do i have to file a state tax return    Attorney fees include the fees paid by a taxpayer for the services of anyone who is authorized to practice before the Tax Court or before the IRS. Do i have to file a state tax return In addition, attorney fees can be awarded in civil actions for unauthorized inspection or disclosure of a taxpayer's return or return information. Do i have to file a state tax return   Fees can be awarded in excess of the actual amount charged if: You are represented for no fee, or for a nominal fee, as a pro bono service, and The award is paid to your representative or to your representative's employer. Do i have to file a state tax return Jurisdiction for determination of employment status. Do i have to file a state tax return    The Tax Court can review IRS employment status determinations (for example, whether individuals hired by you are in fact your employees or independent contractors) and the amount of employment tax under such determinations. Do i have to file a state tax return Tax Court review can take place only if, in connection with an audit of any person, there is a controversy involving a determination by the IRS that either: One or more individuals performing services for that person are employees of that person, or That person is not entitled to relief under Section 530(a) of the Revenue Act of 1978 (discussed later). Do i have to file a state tax return   The following rules also apply to a Tax Court review of employment status: A Tax Court petition to review these determinations can be filed only by the person for whom the services are performed, If you receive a Notice of Determination by certified or registered mail, you must file a petition for Tax Court review within 90 days of the date of mailing that notice (150 days if the notice is addressed to you outside the United States), If during the Tax Court proceeding, you begin to treat as an employee an individual whose employment status is at issue, the Tax Court will not consider that change in its decision, Assessment and collection of tax is suspended while the Tax Court review is taking place, Payment of the asserted employment tax deficiency is not required to petition the U. Do i have to file a state tax return S. Do i have to file a state tax return Tax Court for a determination of employment status. Do i have to file a state tax return There can be a de novo review by the Tax Court (a review which does not consider IRS administrative findings), and At your request and with the Tax Court's agreement, small tax case procedures (discussed later) are available to simplify the case resolution process when the amount at issue (including additions to tax and penalties) is $50,000 or less for each tax period involved. Do i have to file a state tax return   For further information, see Publication 3953, Questions and Answers About Tax Court Proceedings for Determination of Employment Status Under IRC Section 7436. Do i have to file a state tax return Section 530(a) of the Revenue Act of 1978. Do i have to file a state tax return   This section relieves an employer of certain employment tax responsibilities for individuals not treated as employees. Do i have to file a state tax return It also provides relief to taxpayers under audit or involved in administrative or judicial proceedings. Do i have to file a state tax return Tax Court review of request for relief from joint and several liability on a joint return. Do i have to file a state tax return    As discussed later, at Relief from joint and several liability on a joint return under Claims for Refund, you can request relief from liability for tax you owe, plus related penalties and interest, that you believe should be paid by your spouse (or former spouse). Do i have to file a state tax return You also can petition (ask) the Tax Court to review your request for innocent spouse relief or separation of liability if either: The IRS sends you a determination notice denying, in whole or in part, your request, or You do not receive a determination notice from the IRS within 6 months from the date you file Form 8857. Do i have to file a state tax return   If you receive a determination notice, you must petition the Tax Court to review your request during the 90-day period that begins on the date the IRS mails the notice. Do i have to file a state tax return See Publication 971 for more information. Do i have to file a state tax return Note. Do i have to file a state tax return Your spouse or former spouse may file a written protest and request an Appeals conference to protest your claim of innocent spouse relief or separation of liability. Do i have to file a state tax return See Rev. Do i have to file a state tax return Proc. Do i have to file a state tax return 2003-19, which is on page 371 of the Internal Revenue Bulletin 2003-5 at  www. Do i have to file a state tax return irs. Do i have to file a state tax return gov/pub/irs-irbs/irb03-05. Do i have to file a state tax return pdf. Do i have to file a state tax return Tax Court You can take your case to the United States Tax Court if you disagree with the IRS over: Income tax, Estate tax, Gift tax, Employment tax involving IRS employment status determinations, or Certain excise taxes of private foundations, public charities, qualified pension and other retirement plans, or real estate investment trusts. Do i have to file a state tax return For information on Tax Court review of a determination of employment status, see Jurisdiction for determination of employment status, earlier. Do i have to file a state tax return For information on Tax Court review of an IRS refusal to abate interest, see Tax Court can review failure to abate interest, earlier under Examination of Returns. Do i have to file a state tax return For information on Tax Court review of Appeals determinations with respect to lien notices and proposed levies, see Publication 1660. Do i have to file a state tax return You cannot take your case to the Tax Court before the IRS sends you a notice of deficiency. Do i have to file a state tax return You can only appeal your case if you file a petition within 90 days from the date the notice is mailed to you (150 days if it is addressed to you outside the United States). Do i have to file a state tax return The notice will show the 90th (or 150th) day by which you must file your petition with the Tax Court. Do i have to file a state tax return Withdrawal of notice of deficiency. Do i have to file a state tax return If you consent, the IRS can withdraw a notice of deficiency. Do i have to file a state tax return A notice of deficiency may be rescinded if the notice was issued as a result of an administrative error; the taxpayer submits information establishing the actual tax due is less than the amount shown in the notice; the taxpayer specifically requests a conference with the appropriate Appeals office for the purpose of entering into settlement negotiations. Do i have to file a state tax return However, the notice may be rescinded only if the appropriate Appeals office first decides that the case is susceptible to agreement. Do i have to file a state tax return See Revenue Procedure 98-54 for a more detailed explanation of the requirements. Do i have to file a state tax return Once withdrawn, the limits on credits, refunds, and assessments concerning the notice are void, and you and the IRS have the rights and obligations that you had before the notice was issued. Do i have to file a state tax return The suspension of any time limitation while the notice of deficiency was issued will not change when the notice is withdrawn. Do i have to file a state tax return After the notice is withdrawn, you cannot file a petition with the Tax Court based on the notice. Do i have to file a state tax return Also, the IRS can later issue a notice of deficiency in a greater or lesser amount than the amount in the withdrawn deficiency. Do i have to file a state tax return Generally, the Tax Court hears cases before any tax has been assessed and paid; however, you can pay the tax after the notice of deficiency has been issued and still petition the Tax Court for review. Do i have to file a state tax return If you do not file your petition on time, the proposed tax will be assessed, a bill will be sent, and you will not be able to take your case to the Tax Court. Do i have to file a state tax return Under the law, you must pay the tax within 21 days (10 business days if the amount is $100,000 or more). Do i have to file a state tax return Collection can proceed even if you think that the amount is excessive. Do i have to file a state tax return Publication 594 explains IRS collection procedures. Do i have to file a state tax return If you filed your petition on time, the court will schedule your case for trial at a location convenient to you. Do i have to file a state tax return You can represent yourself before the Tax Court or you can be represented by anyone admitted to practice before that court. Do i have to file a state tax return Small tax case procedure. Do i have to file a state tax return   If the amount in your case is $50,000 or less for any 1 tax year or period, you can request that your case be handled under the small tax case procedure. Do i have to file a state tax return If the Tax Court approves, you can present your case to the Tax Court for a decision that is final and that you cannot appeal. Do i have to file a state tax return You can get more information regarding the small tax case procedure and other Tax Court matters from the United States Tax Court, 400 Second Street, N. Do i have to file a state tax return W. Do i have to file a state tax return , Washington, DC 20217. Do i have to file a state tax return More information can be found on the Tax Court's website at www. Do i have to file a state tax return ustaxcourt. Do i have to file a state tax return gov. Do i have to file a state tax return Motion to request redetermination of interest. Do i have to file a state tax return   In certain cases, you can file a motion asking the Tax Court to redetermine the amount of interest on either an underpayment or an overpayment. Do i have to file a state tax return You can do this only in a situation that meets all of the following requirements: The IRS has assessed a deficiency that was determined by the Tax Court. Do i have to file a state tax return The assessment included interest. Do i have to file a state tax return You have paid the entire amount of the deficiency plus the interest claimed by the IRS. Do i have to file a state tax return The Tax Court has found that you made an overpayment. Do i have to file a state tax return You must file the motion within one year after the decision of the Tax Court becomes final. Do i have to file a state tax return District Court and Court of Federal Claims Generally, the District Courts and the Court of Federal Claims hear tax cases only after you have paid the entire tax and penalties, and filed a claim for a credit or refund. Do i have to file a state tax return The taxpayer may litigate certain types of employment tax cases in either the United States District Court or the United States Court of Federal Claims. Do i have to file a state tax return Before taxpayers can initiate suit in either of these courts with respect to certain employment taxes, they will have to pay, at a minimum, the employment tax assessment attributable to one employee for any one quarter and file a claim for refund of the tax. Do i have to file a state tax return Once the claim for refund is denied or 6 months elapse without any action by the IRS, the taxpayer may initiate suit. Do i have to file a state tax return As explained later under Claims for Refund, you can file a claim with the IRS for a credit or refund if you think that the tax you paid is incorrect or excessive. Do i have to file a state tax return If your claim is totally or partially disallowed by the IRS, you should receive a notice of claim disallowance. Do i have to file a state tax return If the IRS does not act on your claim within 6 months from the date you filed it, you can then file suit for a refund. Do i have to file a state tax return You generally must file suit for a credit or refund no later than 2 years after the IRS informs you that your claim has been rejected. Do i have to file a state tax return However, you can file suit if it has been 6 months since you filed your claim and the IRS has not yet delivered a decision. Do i have to file a state tax return You can file suit for a credit or refund in your United States District Court or in the United States Court of Federal Claims. Do i have to file a state tax return However, you cannot appeal to the United States Court of Federal Claims if your claim is for credit or refund of a penalty that relates to promoting an abusive tax shelter or to aiding and abetting the understatement of tax liability on someone else's return. Do i have to file a state tax return For information about procedures for filing suit in either court, contact the Clerk of your District Court or of the United States Court of Federal Claims. Do i have to file a state tax return Refund or Credit of Overpayments Before Final Determination Any court with proper jurisdiction, including the Tax Court, can order the IRS to refund any part of a tax deficiency that the IRS collects from you during a period when the IRS is not permitted to assess that deficiency, or to levy or engage in any court proceeding to collect that deficiency. Do i have to file a state tax return In addition, the court can order a refund of any part of an overpayment determined by the Tax Court that is not at issue on appeal to a higher court. Do i have to file a state tax return The court can order these refunds before its decision on the case is final. Do i have to file a state tax return Taxpayers should thoroughly review IRS settlement offers before signing a Tax Court Decision document to ensure that all adjustments are correct, including the inclusion of any tax credits that the taxpayer is allowed to claim. Do i have to file a state tax return Note. Do i have to file a state tax return The court may no longer order a refund of an overpayment after the case is final. Do i have to file a state tax return Generally, the IRS is not permitted to take action on a tax deficiency during: The 90-day (or 150-day if outside the United States) period that you have to petition a notice of deficiency to the Tax Court, or The period that the case is under appeal if a bond is provided. Do i have to file a state tax return Claims for Refund If you believe you have overpaid your tax, you have a limited amount of time in which to file a claim for a credit or refund. Do i have to file a state tax return You can claim a credit or refund by filing Form 1040X. Do i have to file a state tax return See Time for Filing a Claim for Refund , later. Do i have to file a state tax return File your claim by mailing it to the IRS Service Center where you filed your original return. Do i have to file a state tax return File a separate form for each year or period involved. Do i have to file a state tax return Include an explanation of each item of income, deduction, or credit on which you are basing your claim. Do i have to file a state tax return Corporations should file Form 1120X, Amended U. Do i have to file a state tax return S. Do i have to file a state tax return Corporation Income Tax Return, or other form appropriate to the type of credit or refund claimed. Do i have to file a state tax return See Publication 3920 for information on filing claims for tax forgiveness for individuals affected by terrorist attacks. Do i have to file a state tax return Requesting a copy of your tax return. Do i have to file a state tax return   You can obtain a copy of the actual return and all attachments you filed with the IRS for an earlier year. Do i have to file a state tax return This includes a copy of the Form W-2 or Form 1099 filed with your return. Do i have to file a state tax return Use Form 4506 to make your request. Do i have to file a state tax return You will be charged a fee, which you must pay when you submit Form 4506. Do i have to file a state tax return Requesting a copy of your tax account information. Do i have to file a state tax return   Use Form 4506-T, Request for Transcript of Tax Return, to request free copies of your tax return transcript, tax account transcript, record of account, verification of nonfiling, or Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript. Do i have to file a state tax return The tax return transcript contains most of the line items of a tax return. Do i have to file a state tax return A tax account transcript contains information on the financial status of the account, such as payments, penalty assessments, and adjustments. Do i have to file a state tax return A record of account is a combination of line item information and later adjustments to the account. Do i have to file a state tax return Form W-2, Form 1099 series, Form 1098 series, or Form 5498 series transcript contains data from these information returns. Do i have to file a state tax return Penalty for erroneous claim for refund. Do i have to file a state tax return   If you claim an excessive amount of tax refund or credit relating to income tax (other than a claim relating to the earned income credit), you may be liable for a penalty of 20% of the amount that is determined to be excessive. Do i have to file a state tax return An excessive amount is the amount of the claim for refund or credit that is more than the amount of claim allowable for the tax year. Do i have to file a state tax return The penalty may be waived if you can show that you had a reasonable basis for making the claim. Do i have to file a state tax return Time for Filing a Claim for Refund Generally, you must file a claim for a credit or refund within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Do i have to file a state tax return If you do not file a claim within this period, you may no longer be entitled to a credit or a refund. Do i have to file a state tax return If the due date to file a return or a claim for a credit or refund is a Saturday, Sunday, or legal holiday, it is filed on time if it is filed on the next business day. Do i have to file a state tax return Returns you filed before the due date are considered filed on the due date. Do i have to file a state tax return This is true even when the due date is a Saturday, Sunday, or legal holiday. Do i have to file a state tax return Disaster area claims for refund. Do i have to file a state tax return   If you live in a Presidentially declared disaster area or are affected by terroristic or military action, the deadline to file a claim for a refund may be postponed. Do i have to file a state tax return This section discusses the special rules that apply to Presidentially declared disaster area refunds. Do i have to file a state tax return    A Presidentially declared disaster is a disaster that occurred in an area declared by the President to be eligible for federal assistance under the Disaster Relief and Emergency Assistance Act. Do i have to file a state tax return Postponed refund deadlines. Do i have to file a state tax return   The IRS may postpone for up to 1 year the deadlines for filing a claim for refund. Do i have to file a state tax return The postponement can be used by taxpayers who are affected by a Presidentially declared disaster. Do i have to file a state tax return The IRS may also postpone deadlines for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Do i have to file a state tax return For more information, see Publication 547. Do i have to file a state tax return   If any deadline is postponed, the IRS will publicize the postponement in your area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin. Do i have to file a state tax return A list of the areas eligible for assistance under the Disaster Relief and Emergency Assistance Act is available at the Federal Emergency Management Agency (FEMA) website at www. Do i have to file a state tax return fema. Do i have to file a state tax return gov and at the IRS website at www. Do i have to file a state tax return irs. Do i have to file a state tax return gov. Do i have to file a state tax return Nonfilers can get refund of overpayments paid within 3-year period. Do i have to file a state tax return   The Tax Court can consider taxes paid during the 3-year period preceding the date of a notice of deficiency for determining any refund due to a nonfiler. Do i have to file a state tax return This means that if you do not file your return, and you receive a notice of deficiency in the third year after the due date (with extensions) of your return and file suit with the Tax Court to contest the notice of deficiency, you may be able to receive a refund of excessive amounts paid within the 3-year period preceding the date of the notice of deficiency. Do i have to file a state tax return The IRS may postpone for up to 1 year certain tax deadlines, including the time for filing claims for refund, for taxpayers who are affected by a terrorist attack occurring after September 10, 2001. Do i have to file a state tax return For more information, see Publication 3920. Do i have to file a state tax return Claim for refund by estates electing the installment method of payment. Do i have to file a state tax return   In certain cases where an estate has elected to make tax payments through the installment method, the executor can file a suit for refund with a U. Do i have to file a state tax return S. Do i have to file a state tax return District Court or the U. Do i have to file a state tax return S. Do i have to file a state tax return Court of Federal Claims before all the installment payments have been made. Do i have to file a state tax return However, all the following must be true before a suit can be filed: The estate consists largely of an interest in a closely-held business. Do i have to file a state tax return All installment payments due on or before the date the suit is filed have been made. Do i have to file a state tax return No accelerated installment payments have been made. Do i have to file a state tax return No Tax Court case is pending with respect to any estate tax liability. Do i have to file a state tax return If a notice of deficiency was issued to the estate regarding its liability for estate tax, the time for petitioning the Tax Court has passed. Do i have to file a state tax return No proceeding is pending for a declaratory judgment by the Tax Court on whether the estate is eligible to pay tax in installments. Do i have to file a state tax return The executor has not included any previously litigated issues in the current suit for refund. Do i have to file a state tax return The executor does not discontinue making installment payments timely, while the court considers the suit for refund. Do i have to file a state tax return    If in its final decision on the suit for refund the court redetermines the estate's tax liability, the IRS must refund any part of the estate tax amount that is disallowed. Do i have to file a state tax return This includes any part of the disallowed amount previously collected by the IRS. Do i have to file a state tax return Protective claim for refund. Do i have to file a state tax return   If your right to a refund is contingent on future events and may not be determinable until after the time period for filing a claim for refund expires, you can file a protective claim for refund. Do i have to file a state tax return A protective claim can be either a formal claim or an amended return for credit or refund. Do i have to file a state tax return Protective claims are often based on current litigation or expected changes in the tax law, other legislation, or regulations. Do i have to file a state tax return A protective claim preserves your right to claim a refund when the contingency is resolved. Do i have to file a state tax return A protective claim does not have to state a particular dollar amount or demand an immediate refund. Do i have to file a state tax return However, to be valid, a protective claim must: Be in writing and be signed, Include your name, address, social security number or individual taxpayer identification number, and other contact information, Identify and describe the contingencies affecting the claim, Clearly alert the IRS to the essential nature of the claim, and Identify the specific year(s) for which a refund is sought. Do i have to file a state tax return   Generally, the IRS will delay action on the protective claim until the contingency is resolved. Do i have to file a state tax return Once the contingency is resolved, the IRS may obtain additional information necessary to process the claim and then either allow or disallow the claim. Do i have to file a state tax return   Mail your protective claim for refund to the address listed in the instructions for Form 1040X, under Where To File. Do i have to file a state tax return Exceptions The limits on your claim for refund can be affected by the type of item that forms the basis of your claim. Do i have to file a state tax return Special refunds. Do i have to file a state tax return   If you file a claim for refund based on one of the items listed below, the limits discussed earlier under Time for Filing a Claim for Refund may not apply. Do i have to file a state tax return These special items are: A bad debt, A worthless security, A payment or accrual of foreign tax, A net operating loss carryback, and A carryback of certain tax credits. Do i have to file a state tax return   The limits discussed earlier also may not apply if you have signed an agreement to extend the period of assessment of tax. Do i have to file a state tax return For information on special rules on filing claims for an individual affected by a terrorist attack, see Publication 3920. Do i have to file a state tax return Periods of financial disability. Do i have to file a state tax return   If you are an individual (not a corporation or other taxpaying entity), the period of limitations on credits and refunds can be suspended during periods when you cannot manage your financial affairs because of physical or mental impairment that is medically determinable and either: Has lasted or can be expected to last continuously for at least 12 months, or Can be expected to result in death. Do i have to file a state tax return    The period for filing a claim for refund will not be suspended for any time that someone else, such as your spouse or guardian, was authorized to act for you in financial matters. Do i have to file a state tax return   To claim financial disability, you generally must submit the following statements with your claim for credit or refund: A written statement signed by a physician, qualified to make the determination, that sets forth: The name and a description of your physical or mental impairment, The physician's medical opinion that your physical or mental impairment prevented you from managing your financial affairs, The physician's medical opinion that your physical or mental impairment was or can be expected to result in death, or that it has lasted (or can be expected to last) for a continuous period of not less than 12 months, and To the best of the physician's knowledge, the specific time period during which you were prevented by such physical or mental impairment from managing your financial affairs, and A written statement by the person signing the claim for credit or refund that no person, including your spouse, was authorized to act on your behalf in financial matters during the period described in paragraph (1)(d) of the physician's statement. Do i have to file a state tax return Alternatively, if a person was authorized to act on your behalf in financial matters during any part of the period described in that paragraph, the beginning and ending dates of the period of time the person was so authorized. Do i have to file a state tax return    The period of limitations will not be suspended on any claim for refund that (without regard to this provision) was barred as of July 22, 1998. Do i have to file a state tax return Limit on Amount of Refund If you file your claim within 3 years after filing your return, the credit or refund cannot be more than the part of the tax paid wi