Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Form 1040x More:label_form_201040x More:taxes

Free Income Tax Filing For SeniorsIrs Tax FormsE File 2012 Returns1040ez 2012Federal1040x AmendmentFree TaxesState Taxes For Military1040ez FileTax Amendments 2013 14Late File TaxesFile 1040ez By PhoneFile Free Tax ReturnTurbotax Download 2012Www Irs Gov E PayIrs Gov Freefile State TaxesWhere To File 2011 Tax ReturnHrblock FreeBest Tax Software2014 1040 Ez FormFile Taxes Online1040ez Free FileIrs Gov Form1040x1040ez Tax TableWhere Can I Get Form 1040xFree File 2012 Tax ReturnFile Corporate Tax Extension OnlineI Need To File An Amended Tax ReturnWhere Can I Get My State Taxes Done For FreeE File 2010 TaxesIrs Ez Form 2013Tax Adjustment FormHow Do I File 2010 Tax ReturnHow To Do State Tax Return1040nr-ezFile Tax Extension Electronically For FreeOnline 1040ezTax Return Forms 2011Freetax UsaTurbotax For MilitaryIrs Free File 1040ez

Form 1040x More:label_form_201040x More:taxes

Form 1040x more:label_form_201040x more:taxes Publication 969 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Form 1040x more:label_form_201040x more:taxes Tax questions. Form 1040x more:label_form_201040x more:taxes What's New Federal tax benefits for same-sex married couples. Form 1040x more:label_form_201040x more:taxes   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Form 1040x more:label_form_201040x more:taxes For more information, see Publication 501. Form 1040x more:label_form_201040x more:taxes Health flexible spending arrangements (FSAs). Form 1040x more:label_form_201040x more:taxes  The following rules apply to health FSAs for plan years beginning after December 31, 2012. Form 1040x more:label_form_201040x more:taxes Salary reduction contributions to your health FSA cannot be more than $2,500 a year (indexed for inflation). Form 1040x more:label_form_201040x more:taxes Your employer may choose to change your cafeteria plan to allow you to carry over up to $500 of unused amounts remaining at the end of the plan year in a health FSA to be paid or reimbursed for qualified medical expenses incurred during the following plan year. Form 1040x more:label_form_201040x more:taxes For more information, see Balance in an FSA under Flexible Spending Arrangements (FSAs), later. Form 1040x more:label_form_201040x more:taxes Reminders Future Developments. Form 1040x more:label_form_201040x more:taxes  For the latest information about developments related to Publication 969, such as legislation enacted after it was published, go to www. Form 1040x more:label_form_201040x more:taxes IRS. Form 1040x more:label_form_201040x more:taxes gov/pub969. Form 1040x more:label_form_201040x more:taxes Photographs of missing children. Form 1040x more:label_form_201040x more:taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040x more:label_form_201040x more:taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040x more:label_form_201040x more:taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040x more:label_form_201040x more:taxes Introduction Various programs are designed to give individuals tax advantages to offset health care costs. Form 1040x more:label_form_201040x more:taxes This publication explains the following programs. Form 1040x more:label_form_201040x more:taxes Health savings accounts (HSAs). Form 1040x more:label_form_201040x more:taxes Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Form 1040x more:label_form_201040x more:taxes Health flexible spending arrangements (FSAs). Form 1040x more:label_form_201040x more:taxes Health reimbursement arrangements (HRAs). Form 1040x more:label_form_201040x more:taxes An HSA may receive contributions from an eligible individual or any other person, including an employer or a family member, on behalf of an eligible individual. Form 1040x more:label_form_201040x more:taxes Contributions, other than employer contributions, are deductible on the eligible individual's return whether or not the individual itemizes deductions. Form 1040x more:label_form_201040x more:taxes Employer contributions are not included in income. Form 1040x more:label_form_201040x more:taxes Distributions from an HSA that are used to pay qualified medical expenses are not taxed. Form 1040x more:label_form_201040x more:taxes An Archer MSA may receive contributions from an eligible individual and his or her employer, but not both in the same year. Form 1040x more:label_form_201040x more:taxes Contributions by the individual are deductible whether or not the individual itemizes deductions. Form 1040x more:label_form_201040x more:taxes Employer contributions are not included in income. Form 1040x more:label_form_201040x more:taxes Distributions from an Archer MSA that are used to pay qualified medical expenses are not taxed. Form 1040x more:label_form_201040x more:taxes A Medicare Advantage MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder who is enrolled in Medicare. Form 1040x more:label_form_201040x more:taxes Contributions can only be made by Medicare. Form 1040x more:label_form_201040x more:taxes The contributions are not included in your income. Form 1040x more:label_form_201040x more:taxes Distributions from a Medicare Advantage MSA that are used to pay qualified medical expenses are not taxed. Form 1040x more:label_form_201040x more:taxes A health FSA may receive contributions from an eligible individual. Form 1040x more:label_form_201040x more:taxes Employers may also contribute. Form 1040x more:label_form_201040x more:taxes Contributions are not includible in income. Form 1040x more:label_form_201040x more:taxes Reimbursements from an FSA that are used to pay qualified medical expenses are not taxed. Form 1040x more:label_form_201040x more:taxes An HRA must receive contributions from the employer only. Form 1040x more:label_form_201040x more:taxes Employees may not contribute. Form 1040x more:label_form_201040x more:taxes Contributions are not includible in income. Form 1040x more:label_form_201040x more:taxes Reimbursements from an HRA that are used to pay qualified medical expenses are not taxed. Form 1040x more:label_form_201040x more:taxes Comments and suggestions. Form 1040x more:label_form_201040x more:taxes   We welcome your comments about this publication and your suggestions for future editions. Form 1040x more:label_form_201040x more:taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040x more:label_form_201040x more:taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040x more:label_form_201040x more:taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040x more:label_form_201040x more:taxes   You can send your comments from www. Form 1040x more:label_form_201040x more:taxes irs. Form 1040x more:label_form_201040x more:taxes gov/formspubs. Form 1040x more:label_form_201040x more:taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. Form 1040x more:label_form_201040x more:taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040x more:label_form_201040x more:taxes Ordering forms and publications. Form 1040x more:label_form_201040x more:taxes   Visit www. Form 1040x more:label_form_201040x more:taxes irs. Form 1040x more:label_form_201040x more:taxes gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Form 1040x more:label_form_201040x more:taxes Internal Revenue Service 1201 N. Form 1040x more:label_form_201040x more:taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040x more:label_form_201040x more:taxes   If you have a tax question, check the information available on IRS. Form 1040x more:label_form_201040x more:taxes gov or call 1-800-829-1040. Form 1040x more:label_form_201040x more:taxes We cannot answer tax questions sent to either of the above addresses. Form 1040x more:label_form_201040x more:taxes Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Relief for Victims of Hurricane Isaac in Mississippi

LA/MS-2012-14, Sept. 5, 2012

Updated 10/01/12 to include Copiah, Franklin, Jefferson, Jones and Lamar counties.

Updated 9/10/12 to include Adams, Amite, Clarke, Forrest, George, Hinds, Lincoln, Marion, Pike, Stone, Walthall, Warren and Wilkinson counties.

NEW ORLEANS — Victims of Hurricane Isaac that began on Aug. 26, 2012 in parts of Mississippi may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Mississippi will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the counties of Adams, Amite, Clarke, Copiah, Forrest, Franklin, George, Hancock, Harrison, Hinds, Jackson, Jefferson, Jones, Lamar, Lincoln, Marion, Pearl River, Pike, Stone, Walthall, Warren and Wilkinson a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Jan. 11, 2013, have been postponed to Jan. 11, 2013. This includes the quarterly estimated tax payment due on Sept. 17, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 10, as long as the deposits are made by Sept. 10, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitutes a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and is entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Jan. 11, 2013, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Jan. 11, 2013.

The IRS also gives affected taxpayers until Jan. 11, 2013, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Jan. 11, 2013.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 10 provided the taxpayer makes these deposits by Sept. 10.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “MISSISSIPPI/HURRICANE ISAAC” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, IRS.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Page Last Reviewed or Updated: 14-Aug-2013

The Form 1040x More:label_form_201040x More:taxes

Form 1040x more:label_form_201040x more:taxes Publication 4492-B - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Heartland Disaster Tax Relief Act of 2008 that apply only to the Midwestern disaster areas. Form 1040x more:label_form_201040x more:taxes Other benefits that may apply to taxpayers in Midwestern disaster areas are covered in Publication 547, Casualties, Disasters, and Thefts. Form 1040x more:label_form_201040x more:taxes Be sure to read both publications. Form 1040x more:label_form_201040x more:taxes Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property 4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes Form (and Instructions) 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4684 Casualties and Thefts 5884-A Credits for Affected Midwestern Disaster Area Employers 8863 Education Credits (American Opportunity, Hope, and Lifetime Learning Credits) 8914 Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications