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Fill state taxes free 8. Fill state taxes free   Foreign Insurance Taxes Table of Contents Premium. Fill state taxes free Tax is imposed on insurance policies issued by foreign insurers. Fill state taxes free Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. Fill state taxes free The following tax rates apply to each dollar (or fraction thereof) of the premium paid. Fill state taxes free Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. Fill state taxes free For example, on a premium payment of $10. Fill state taxes free 10, the tax is 44 cents. Fill state taxes free Life, sickness, and accident insurance, and annuity contracts: 1 cent. Fill state taxes free For example, on a premium payment of $10. Fill state taxes free 10, the tax is 11 cents. Fill state taxes free Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. Fill state taxes free However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. Fill state taxes free Premium. Fill state taxes free   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. Fill state taxes free It includes any additional charge or assessment payable under the contract, whether in one sum or installments. Fill state taxes free If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. Fill state taxes free When liability attaches. Fill state taxes free   The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. Fill state taxes free A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. Fill state taxes free Who must file. Fill state taxes free   The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. Fill state taxes free Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. Fill state taxes free    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. Fill state taxes free These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. Fill state taxes free If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. Fill state taxes free   The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. Fill state taxes free During this period, the records must be readily accessible to the IRS. Fill state taxes free   The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. Fill state taxes free For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. Fill state taxes free Rul. Fill state taxes free 2008-15. Fill state taxes free You can find Rev. Fill state taxes free Rul. Fill state taxes free 2008-15 on page 633 of I. Fill state taxes free R. Fill state taxes free B. Fill state taxes free 2008-12 at www. Fill state taxes free irs. Fill state taxes free gov/pub/irs-irbs/irb08-12. Fill state taxes free pdf. Fill state taxes free Treaty-based positions under IRC 6114. Fill state taxes free   You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. Fill state taxes free   Attach any disclosure statement to the first quarter Form 720. Fill state taxes free You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. Fill state taxes free See the Instructions for Form 720 for information on how and where to file. Fill state taxes free   See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. Fill state taxes free S. Fill state taxes free treaties. Fill state taxes free Prev  Up  Next   Home   More Online Publications
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Fill state taxes free 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). Fill state taxes free Definitions The following definitions are used throughout this publication. Fill state taxes free 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. Fill state taxes free 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). Fill state taxes free Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Fill state taxes free Limits on personal casualty or theft losses in the Kansas disaster area. Fill state taxes free   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. Fill state taxes free Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Fill state taxes free When to deduct the loss. Fill state taxes free   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Fill state taxes free However, the Kansas disaster area is a Presidentially declared disaster. Fill state taxes free Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Fill state taxes free The deadline for making this election has expired. Fill state taxes free   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. Fill state taxes free 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. Fill state taxes free   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. Fill state taxes free 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. Fill state taxes free Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Fill state taxes free They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Fill state taxes free 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. Fill state taxes free 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). Fill state taxes free 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. Fill state taxes free For more information, see the Instructions for Form 4684. Fill state taxes free Net Operating Losses Qualified recovery assistance loss. Fill state taxes free   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Fill state taxes free 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. Fill state taxes free In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Fill state taxes free   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. Fill state taxes free Qualified recovery assistance casualty loss. Fill state taxes free   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. Fill state taxes free 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. Fill state taxes free 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. Fill state taxes free Amended return. Fill state taxes free   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. Fill state taxes free More information. Fill state taxes free    For more information on NOLs, see Publication 536. Fill state taxes free 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. Fill state taxes free Definitions Qualified recovery assistance distribution. Fill state taxes free   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. Fill state taxes free The distribution was made after May 3, 2007, and before January 1, 2009. Fill state taxes free Your main home was located in the Kansas disaster area on May 4, 2007. Fill state taxes free You sustained an economic loss because of the storms and tornadoes. Fill state taxes free 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. Fill state taxes free   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. Fill state taxes free Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Fill state taxes free   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Fill state taxes free 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. Fill state taxes free   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. Fill state taxes free Eligible retirement plan. Fill state taxes free   An eligible retirement plan can be any of the following. Fill state taxes free A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Fill state taxes free A qualified annuity plan. Fill state taxes free A tax-sheltered annuity contract. Fill state taxes free A governmental section 457 deferred compensation plan. Fill state taxes free A traditional, SEP, SIMPLE, or Roth IRA. Fill state taxes free Main home. Fill state taxes free   Generally, your main home is the home where you live most of the time. Fill state taxes free A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Fill state taxes free Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Fill state taxes free However, if you elect, you can include the entire distribution in your income in the year it was received. Fill state taxes free 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). Fill state taxes free 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. Fill state taxes free For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Fill state taxes free 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. Fill state taxes free Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Fill state taxes free However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Fill state taxes free You have three years from the day after the date you received the distribution to make a repayment. Fill state taxes free Amounts that are repaid are treated as a qualified rollover and are not included in income. Fill state taxes free Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Fill state taxes free See Form 8915 for more information on how to report repayments. Fill state taxes free Exceptions. Fill state taxes free   You cannot repay the following types of distributions. Fill state taxes free Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Fill state taxes free Required minimum distributions. Fill state taxes free 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. Fill state taxes free How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Fill state taxes free 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. Fill state taxes free See Qualified recovery assistance distribution on page 3. Fill state taxes free 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. Fill state taxes free Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Fill state taxes free 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. Fill state taxes free You can amend your 2007 income tax return by using Form 1040X. Fill state taxes free 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. Fill state taxes free See Form 8915 and Form 8606 on this page. Fill state taxes free Form 8915. Fill state taxes free   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Fill state taxes free Before you complete the form, modify the form as follows. Fill state taxes free Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Fill state taxes free ” To the right of the title, cross out “2005” and enter “2007. Fill state taxes free ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Fill state taxes free ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Fill state taxes free ” On lines 10 and 11, cross out “2005” and enter “2007. Fill state taxes free ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Fill state taxes free ” On line 12, cross out “hurricane” and enter “recovery assistance. Fill state taxes free ” On lines 13 and 14, cross out “line 15b” and “line 25b. Fill state taxes free ” On lines 18 and 19, cross out “2005” and enter “2007. Fill state taxes free ”   You can now complete Form 8915. Fill state taxes free For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Fill state taxes free See Example 1 on page 5 to see how to complete Form 8915. Fill state taxes free Form 8606. Fill state taxes free   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Fill state taxes free Before you complete or amend the form, use the following additional instructions. Fill state taxes free Form 8606, Part I. Fill state taxes free    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Fill state taxes free Do not enter an amount less than -0-. Fill state taxes free Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Fill state taxes free Complete line 15 as follows. Fill state taxes free If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Fill state taxes free Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Fill state taxes free 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. Fill state taxes free The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Fill state taxes free Enter the result in the white space in the bottom margin of the form under line 15. Fill state taxes free To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Fill state taxes free 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. Fill state taxes free Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Fill state taxes free To the left of this amount, enter “Other distributions. Fill state taxes free ” Form 8606, Part III. Fill state taxes free    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Fill state taxes free Complete line 25 as follows. Fill state taxes free If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Fill state taxes free Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Fill state taxes free 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. Fill state taxes free The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Fill state taxes free Enter the result in the white space in the bottom margin of the form under line 25. Fill state taxes free To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Fill state taxes free 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. Fill state taxes free Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Fill state taxes free To the left of this amount, enter “Other distributions. Fill state taxes free ” Example 1. Fill state taxes free   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Fill state taxes free Her home was located in the Kansas disaster area. Fill state taxes free 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. Fill state taxes free 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. Fill state taxes free Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Fill state taxes free Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Fill state taxes free   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. Fill state taxes free 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. Fill state taxes free Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Fill state taxes free Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Fill state taxes free ” This amount is then reported on Form 8915, line 13. Fill state taxes free Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Fill state taxes free See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Fill state taxes free This image is too large to be displayed in the current screen. Fill state taxes free Please click the link to view the image. Fill state taxes free 2005 Form 8915, page 1, Illustrated Example 1. Fill state taxes free This image is too large to be displayed in the current screen. Fill state taxes free Please click the link to view the image. Fill state taxes free 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Fill state taxes free Please click the link to view the image. Fill state taxes free 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. Fill state taxes free See Qualified recovery assistance distribution on page 3. Fill state taxes free 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. Fill state taxes free See Form 8915 and Form 8606 below. Fill state taxes free Form 8915. Fill state taxes free   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Fill state taxes free Before you complete the form, modify the form as follows. Fill state taxes free Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Fill state taxes free ” To the right of the title, cross out “2006” and enter “2008. Fill state taxes free ” 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. Fill state taxes free ” At the top of column (a) cross out “2006” and enter “2008. Fill state taxes free ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Fill state taxes free ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Fill state taxes free ” On lines 17 and 19, cross out “2006” and enter “2008. Fill state taxes free ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Fill state taxes free ” On line 21, cross out “hurricane” and enter “recovery assistance. Fill state taxes free ” On lines 22 and 23, cross out “line 15b” and “line 25b. Fill state taxes free ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Fill state taxes free ” On lines 32 and 34, cross out “2006” and enter “2008. Fill state taxes free ”   You can now complete Form 8915. Fill state taxes free For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Fill state taxes free Example 2. Fill state taxes free   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. Fill state taxes free Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Fill state taxes free 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. Fill state taxes free See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Fill state taxes free This image is too large to be displayed in the current screen. Fill state taxes free Please click the link to view the image. Fill state taxes free 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Fill state taxes free Please click the link to view the image. Fill state taxes free 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Fill state taxes free   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Fill state taxes free 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. Fill state taxes free 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. Fill state taxes free For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Fill state taxes free To be a qualified distribution, the distribution must meet all of the following requirements. Fill state taxes free 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. Fill state taxes free The distribution was received after November 4, 2006, and before May 5, 2007. Fill state taxes free 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. Fill state taxes free Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Fill state taxes free Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Fill state taxes free 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. Fill state taxes free You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Fill state taxes free See How to report, next, for information on completing Form 8915. Fill state taxes free How to report. Fill state taxes free   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. Fill state taxes free Before you complete the form, modify the form as follows. Fill state taxes free Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Fill state taxes free ” To the right of the title, cross out “2005” and enter “2006” or “2007. Fill state taxes free ” Enter only the year the distribution was received. Fill state taxes free Cross out “Hurricane” in the title of Part IV and enter “Kansas. Fill state taxes free ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Fill state taxes free ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Fill state taxes free ” You can now complete Part IV of Form 8915. Fill state taxes free Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Fill state taxes free Attach Form 8915 to your original or amended return for the year of the distribution. Fill state taxes free Amended return. Fill state taxes free   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. Fill state taxes free Loans From Qualified Plans The following benefits are available to qualified individuals. Fill state taxes free Increases to the limits for distributions treated as loans from employer plans. Fill state taxes free A 1-year suspension for payments due on plan loans. Fill state taxes free Qualified individual. Fill state taxes free   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. Fill state taxes free 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. Fill state taxes free Limits on plan loans. Fill state taxes free   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Fill state taxes free In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Fill state taxes free 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. Fill state taxes free One-year suspension of loan payments. Fill state taxes free   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Fill state taxes free 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. Fill state taxes free 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. Fill state taxes free 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). Fill state taxes free The special allowance applies only for the first year the property is placed in service. Fill state taxes free The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Fill state taxes free There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Fill state taxes free You can elect not to deduct the special allowance for qualified recovery assistance property. Fill state taxes free If you make this election for any property, it applies to all property in the same class placed in service during the year. Fill state taxes free Qualified recovery assistance property. Fill state taxes free   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Fill state taxes free Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Fill state taxes free Water utility property. Fill state taxes free Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Fill state taxes free (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Fill state taxes free ) Qualified leasehold improvement property. Fill state taxes free Nonresidential real property and residential rental property. Fill state taxes free   For more information on this property, see Publication 946. Fill state taxes free Other tests to be met. Fill state taxes free   To be qualified recovery assistance property, the property must also meet all of the following tests. Fill state taxes free 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. Fill state taxes free The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Fill state taxes free 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. Fill state taxes free The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Fill state taxes free Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Fill state taxes free 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. Fill state taxes free Excepted property. Fill state taxes free   Qualified recovery assistance property does not include any of the following. Fill state taxes free Property required to be depreciated using the Alternative Depreciation System (ADS). Fill state taxes free Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Fill state taxes free Property for which you are claiming a commercial revitalization deduction. Fill state taxes free Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Fill state taxes free Property placed in service and disposed of in the same tax year. Fill state taxes free Property converted from business use to personal use in the same tax year it is placed in service. Fill state taxes free Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Fill state taxes free Recapture of special allowance. Fill state taxes free   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. Fill state taxes free Amended return. Fill state taxes free   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Fill state taxes free 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. Fill state taxes free 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. Fill state taxes free Increased dollar limit. Fill state taxes free   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). Fill state taxes free   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. Fill state taxes free Qualified section 179 recovery assistance property. Fill state taxes free   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Fill state taxes free Section 179 property does not include nonresidential real property or residential rental property. Fill state taxes free 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. Fill state taxes free Amended return. Fill state taxes free   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Fill state taxes free Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Fill state taxes free The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Fill state taxes free Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Fill state taxes free Use Form 5884-A to claim the credit. Fill state taxes free See Form 5884-A later. Fill state taxes free The following rules and definitions apply. Fill state taxes free Employers affected by the storms and tornadoes. Fill state taxes free   The following definitions apply to employers affected by the storms and tornadoes. Fill state taxes free Eligible employer. Fill state taxes free   For this purpose, an eligible employer is any employer who meets all of the following. Fill state taxes free Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Fill state taxes free Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Fill state taxes free 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. Fill state taxes free Eligible employee. Fill state taxes free   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. Fill state taxes free 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. Fill state taxes free Qualified wages. Fill state taxes free   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. Fill state taxes free In addition, the wages must have been paid or incurred after May 4, 2007. Fill state taxes free    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. Fill state taxes free    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Fill state taxes free Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Fill state taxes free Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Fill state taxes free   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. Fill state taxes free For a special rule that applies to railroad employees, see section 51(h)(1)(B). Fill state taxes free   Qualified wages do not include the following. Fill state taxes free Wages paid to your dependent or a related individual. Fill state taxes free See section 51(i)(1). Fill state taxes free 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. Fill state taxes free Wages for services of replacement workers during a strike or lockout. Fill state taxes free Form 5884-A. Fill state taxes free   Use Section A of Form 5884-A (Rev. Fill state taxes free October 2006) to claim the employer retention credit. Fill state taxes free Section B does not apply to the Kansas disaster area. Fill state taxes free Before you complete the form, modify the form as follows. Fill state taxes free Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Fill state taxes free ” 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. Fill state taxes free ”   Complete the form as instructed. Fill state taxes free Lines 1b and 1c do not apply. Fill state taxes free Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Fill state taxes free On the dotted line to the left of line 1x, enter “5884-A. Fill state taxes free ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Fill state taxes free Amended return. Fill state taxes free   You may have to amend a previously filed return to claim the employee retention credit. Fill state taxes free 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. Fill state taxes free 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. Fill state taxes free Amended return. Fill state taxes free   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. Fill state taxes free Request for Copy or Transcript of Tax Return Request for copy of tax return. Fill state taxes free   You can use Form 4506 to order a copy of your tax return. Fill state taxes free Generally, there is a $39. Fill state taxes free 00 fee (subject to change) for requesting each copy of a tax return. Fill state taxes free 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. Fill state taxes free Request for transcript of tax return. Fill state taxes free   You can use Form 4506-T to order a free transcript of your tax return. Fill state taxes free A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Fill state taxes free You can also call 1-800-829-1040 to order a transcript. Fill state taxes free 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. Fill state taxes free By selecting the method that is best for you, you will have quick and easy access to tax help. Fill state taxes free Contacting your Taxpayer Advocate. Fill state taxes free   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. Fill state taxes free   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. Fill state taxes free 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. Fill state taxes free 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. Fill state taxes free For more information, go to www. Fill state taxes free irs. Fill state taxes free gov/advocate. Fill state taxes free Low Income Taxpayer Clinics (LITCs). Fill state taxes free   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. Fill state taxes free The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Fill state taxes free Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Fill state taxes free It is available at www. Fill state taxes free irs. Fill state taxes free gov or your local IRS office. Fill state taxes free Free tax services. Fill state taxes free   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Fill state taxes free It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Fill state taxes free It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Fill state taxes free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Fill state taxes free Free help with your return. Fill state taxes free   Free help in preparing your return is available nationwide from IRS-trained volunteers. Fill state taxes free 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. Fill state taxes free Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Fill state taxes free To find a site near you, call 1-800-829-1040. Fill state taxes free Or to find the nearest AARP TaxAide site, visit AARP's website at www. Fill state taxes free aarp. Fill state taxes free org/taxaide or call 1-888-227-7669. Fill state taxes free For more information on these programs, go to www. Fill state taxes free irs. Fill state taxes free gov and enter keyword “VITA” in the upper right-hand corner. Fill state taxes free Internet. Fill state taxes free You can access the IRS website at www. Fill state taxes free irs. Fill state taxes free gov 24 hours a day, 7 days a week to: E-file your return. Fill state taxes free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Fill state taxes free Check the status of your refund. Fill state taxes free Click on Where's My Refund. Fill state taxes free Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Fill state taxes free 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. Fill state taxes free Download forms, instructions, and publications. Fill state taxes free Order IRS products online. Fill state taxes free Research your tax questions online. Fill state taxes free Search publications online by topic or keyword. Fill state taxes free View Internal Revenue Bulletins (IRBs) published in the last few years. Fill state taxes free Figure your withholding allowances using the withholding calculator online at www. Fill state taxes free irs. Fill state taxes free gov/individuals. Fill state taxes free Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Fill state taxes free Sign up to receive local and national tax news by email. Fill state taxes free Get information on starting and operating a small business. Fill state taxes free Phone. Fill state taxes free Many services are available by phone. Fill state taxes free Ordering forms, instructions, and publications. Fill state taxes free Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Fill state taxes free You should receive your order within 10 days. Fill state taxes free Asking tax questions. Fill state taxes free Call the IRS with your tax questions at 1-800-829-1040. Fill state taxes free Solving problems. Fill state taxes free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Fill state taxes free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Fill state taxes free Call your local Taxpayer Assistance Center for an appointment. Fill state taxes free To find the number, go to www. Fill state taxes free irs. Fill state taxes free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Fill state taxes free TTY/TDD equipment. Fill state taxes free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Fill state taxes free TeleTax topics. Fill state taxes free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Fill state taxes free Refund information. Fill state taxes free 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. Fill state taxes free Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Fill state taxes free 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. Fill state taxes free Evaluating the quality of our telephone services. Fill state taxes free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Fill state taxes free One method is for a second IRS representative to listen in on or record random telephone calls. Fill state taxes free Another is to ask some callers to complete a short survey at the end of the call. Fill state taxes free Walk-in. Fill state taxes free Many products and services are available on a walk-in basis. Fill state taxes free Products. Fill state taxes free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Fill state taxes free 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. Fill state taxes free Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Fill state taxes free Services. Fill state taxes free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Fill state taxes free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Fill state taxes free 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. Fill state taxes free No appointment is necessary — just walk in. Fill state taxes free If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Fill state taxes free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Fill state taxes free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Fill state taxes free All other issues will be handled without an appointment. Fill state taxes free To find the number of your local office, go to www. Fill state taxes free irs. Fill state taxes free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Fill state taxes free Mail. Fill state taxes free You can send your order for forms, instructions, and publications to the address below. Fill state taxes free You should receive a response within 10 days after your request is received. Fill state taxes free Internal Revenue Service 1201 N. Fill state taxes free Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Fill state taxes free You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Fill state taxes free Prior-year forms, instructions, and publications. Fill state taxes free Bonus: Historical Tax Products DVD - Ships with the final release. Fill state taxes free IRS Tax Map: an electronic research tool and finding aid. Fill state taxes free Tax law frequently asked questions (FAQ). Fill state taxes free Tax Topics from the IRS telephone response system. Fill state taxes free Fill-in, print, and save features for most tax forms. Fill state taxes free Internal Revenue Bulletins. Fill state taxes free Toll-free and email technical support. Fill state taxes free The CD/DVD is released twice during the year in January and March. Fill state taxes free Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Fill state taxes free irs. Fill state taxes free 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). Fill state taxes free Price is subject to change. Fill state taxes free CD for small businesses. Fill state taxes free Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Fill state taxes free This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Fill state taxes free All the business tax forms, instructions, and publications needed to successfully manage a business. Fill state taxes free Tax law changes. Fill state taxes free Tax Map: an electronic research tool and finding aid. Fill state taxes free Web links to various government agencies, business associations, and IRS organizations. Fill state taxes free “Rate the Product” survey—your opportunity to suggest changes for future editions. Fill state taxes free A site map of the CD to help you navigate the pages of the CD with ease. Fill state taxes free An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Fill state taxes free An updated version of this CD is available each year in early April. Fill state taxes free You can get a free copy by calling 1-800-829-3676 or by visiting www. Fill state taxes free irs. Fill state taxes free gov/smallbiz. Fill state taxes free Prev  Up  Next   Home   More Online Publications