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Federal Tax Form 1040 Ez

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Federal Tax Form 1040 Ez

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

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