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Forms For Filing State Tax Returns

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Forms For Filing State Tax Returns

Forms for filing state tax returns 17. Forms for filing state tax returns   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Forms for filing state tax returns Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Forms for filing state tax returns Free help with your tax return. Forms for filing state tax returns   Free help in preparing your return is available nationwide from IRS-certified volunteers. Forms for filing state tax returns The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Forms for filing state tax returns The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Forms for filing state tax returns 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. Forms for filing state tax returns Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Forms for filing state tax returns To find the nearest VITA or TCE site, visit IRS. Forms for filing state tax returns gov or call 1-800-906-9887. Forms for filing state tax returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. Forms for filing state tax returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. Forms for filing state tax returns aarp. Forms for filing state tax returns org/money/taxaide or call 1-888-227-7669. Forms for filing state tax returns   For more information on these programs, go to IRS. Forms for filing state tax returns gov and enter “VITA” in the search box. 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Forms for filing state tax returns Tax return and tax account transcripts are generally available for the current year and past three years. Forms for filing state tax returns Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Forms for filing state tax returns gov or IRS2Go. Forms for filing state tax returns Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Forms for filing state tax returns An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Forms for filing state tax returns Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Forms for filing state tax returns If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Forms for filing state tax returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Forms for filing state tax returns Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Forms for filing state tax returns gov. Forms for filing state tax returns Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Forms for filing state tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Forms for filing state tax returns Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Forms for filing state tax returns AARP offers the Tax-Aide counseling program as part of the TCE program. Forms for filing state tax returns Visit AARP's website to find the nearest Tax-Aide location. Forms for filing state tax returns Research your tax questions. Forms for filing state tax returns Search publications and instructions by topic or keyword. Forms for filing state tax returns Read the Internal Revenue Code, regulations, or other official guidance. Forms for filing state tax returns Read Internal Revenue Bulletins. Forms for filing state tax returns Sign up to receive local and national tax news by email. Forms for filing state tax returns Phone. Forms for filing state tax returns You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Forms for filing state tax returns   Call the Business and Specialty Tax line for questions at 1-800-829-4933. Forms for filing state tax returns Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Forms for filing state tax returns Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. Forms for filing state tax returns Call to locate the nearest volunteer help site, 1-800-906-9887. Forms for filing state tax returns Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Forms for filing state tax returns The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Forms for filing state tax returns Most VITA and TCE sites offer free electronic filing. Forms for filing state tax returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Forms for filing state tax returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Forms for filing state tax returns Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Forms for filing state tax returns You should receive your order within 10 business days. Forms for filing state tax returns Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Forms for filing state tax returns Follow the prompts to provide your Employer Identification Number, street address and ZIP code. 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Forms for filing state tax returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Forms for filing state tax returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Forms for filing state tax returns Services. Forms for filing state tax returns You can walk in to your local TAC most business days for personal, face-to-face tax help. Forms for filing state tax returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Forms for filing state tax returns If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Forms for filing state tax returns No appointment is necessary—just walk in. Forms for filing state tax returns Before visiting, check www. Forms for filing state tax returns irs. Forms for filing state tax returns gov/localcontacts for hours of operation and services provided. Forms for filing state tax returns Mail. Forms for filing state tax returns You can send your order for forms, instructions, and publications to the address below. Forms for filing state tax returns You should receive a response within 10 days after your request is received. Forms for filing state tax returns  Internal Revenue Service 1201 N. Forms for filing state tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Forms for filing state tax returns   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Forms for filing state tax returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Forms for filing state tax returns What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Forms for filing state tax returns 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. Forms for filing state tax returns You face (or your business is facing) an immediate threat of adverse action. Forms for filing state tax returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Forms for filing state tax returns   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. Forms for filing state tax returns Here's why we can help: TAS is an independent organization within the IRS. 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Tax Relief for Victims of Hurricane Irene in Puerto Rico

Updated 9/29/11 to add the municipalities of Adjuntas, Ciales, Guaynabo.

Updated 9/13/11 to add the municipalities of Fajardo, Gurabo, Las Piedras, Naguabo, Naranjito, Río Grande, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba.

Updated 9/6/11 to add the municipalities of Arroyo, Aguas Buenas, Cidra, Coamo, Comerio, Humacao, Jayuya, Juncos, Orocovis, Patillas and Ponce.

SP-FL-2011-14, Aug. 30, 2011

MIAMI — Victims of Hurricane Irene that began on Aug. 21, 2011 in parts of Puerto Rico may qualify for tax relief from the Internal Revenue Service.

The President has declared the following municipalities a federal disaster area: Adjuntas, Arroyo, Aguas Buenas, Caguas, Canóvanas, Carolina, Cayey, Cidra, Ciales, Coamo, Comerío, Fajardo, Guaynabo, Gurabo, Humacao, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Naranjito, Orocovis, Patillas, Ponce, Río Grande,  San Juan, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba. Individuals who reside or have a business in these municipalities 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. 21, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 21, and on or before Sept. 6, as long as the deposits are made by Sept. 6, 2011.

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 municipalities listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are 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 Oct. 31 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. 21 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 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. 21 and on or before Oct. 31.

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. 21 and on or before Sept. 6 provided the taxpayer makes these deposits by Sept. 6.

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 “Puerto Rico/Hurricane Irene” 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.

Related Information

SP-FL-2011-14SP, Alivio Tributario a Víctimas del Huracán Irene en Puerto Rico
Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 20-Mar-2014

The Forms For Filing State Tax Returns

Forms for filing state tax returns Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. Forms for filing state tax returns Puede restar la deducción estándar o las deducciones detalladas. Forms for filing state tax returns Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). Forms for filing state tax returns Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. Forms for filing state tax returns Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. Forms for filing state tax returns Table of Contents 20. 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Forms for filing state tax returns ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. Forms for filing state tax returns   ImpuestosIntroductionGobierno tribal de indios estadounidenses. 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Forms for filing state tax returns   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. Forms for filing state tax returns Fondos procedentes de una hipoteca utilizados para negocios o inversiones. Forms for filing state tax returns 24. Forms for filing state tax returns   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Forms for filing state tax returns Artículos domésticos. Forms for filing state tax returns Deducción de más de $500. Forms for filing state tax returns Formulario 1098-C. Forms for filing state tax returns Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Forms for filing state tax returns Excepción 1: vehículo usado o mejorado por la organización. Forms for filing state tax returns Excepción 2: vehículo donado o vendido a una persona necesitada. Forms for filing state tax returns Deducción de $500 o menos. Forms for filing state tax returns Derecho al uso de los bienes. Forms for filing state tax returns Bienes muebles tangibles. Forms for filing state tax returns Intereses futuros. Forms for filing state tax returns Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Forms for filing state tax returns Mensaje de texto. Forms for filing state tax returns Tarjeta de crédito. Forms for filing state tax returns Pago telefónico. Forms for filing state tax returns Título de acciones. Forms for filing state tax returns Pagaré. Forms for filing state tax returns Opción. Forms for filing state tax returns Fondos de un préstamo. Forms for filing state tax returns Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. Forms for filing state tax returns   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. Forms for filing state tax returns Deterioro progresivo. Forms for filing state tax returns Daños ocasionados por paneles de yeso (drywall) corrosivos. Forms for filing state tax returns Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. Forms for filing state tax returns   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. Forms for filing state tax returns Cargos de estacionamiento. Forms for filing state tax returns Publicidad en el automóvil. Forms for filing state tax returns Uso compartido de automóviles. Forms for filing state tax returns Transporte de herramientas o instrumentos. Forms for filing state tax returns Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Forms for filing state tax returns Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Forms for filing state tax returns Empleados estatutarios. Forms for filing state tax returns Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. Forms for filing state tax returns   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Forms for filing state tax returns Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. Forms for filing state tax returns   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. Forms for filing state tax returns   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications