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

Websites such as abalawinfo.org (American Bar Association), uslaw.com, thelaw.com, freeadvice.com, and nolo.com can help you with answers to general legal questions.

Tips For Choosing An Attorney

Many lawyers who primarily serve individuals and families are general practitioners with experience in frequently needed legal services such as divorce and family matters; wills and probate; bankruptcy and debt problems; real estate; criminal and/or personal injury. Some have a narrower focus. Be sure the lawyer you are considering has experience in the area for which you are seeking help.

Once you've identified some candidates:

  • Call each attorney on the telephone, describe your legal issue, and find out if he or she handles your situation.
  • Ask if you will be charged for an initial consultation.
  • Ask for an estimate of what is usually charged to handle your kind of case.
  • Ask whether there are hourly charges or whether your attorney would accept a percentage of the settlement as a fee contingency.

The initial consultation is an opportunity for you and the lawyer to get to know each other. After listening to the description of your case, the lawyer should be able to outline your rights and liabilities, as well as alternative courses of action. The initial consultation is the lawyer's opportunity to explain what he or she can do for you and how much it will cost. You should not hesitate to ask about the attorney's experience in handling matters such as yours. Also, do not hesitate to ask about the lawyer's fees and the likely results. If you are considering going beyond the initial consultation and hiring the lawyer, request a written fee agreement before proceeding.

What If You Can't Afford A Lawyer?

If you cannot afford a lawyer, you may qualify for free legal help from a Legal Aid or Legal Services Corporation (LSC) office. These offices generally offer legal assistance about such things as landlord-tenant relations, credit, utilities, family matters (e.g., divorce and adoption), foreclosure, home equity fraud, social security, welfare, unemployment, and workers' compensation. If the Legal Aid office in your area does not handle your type of case, it may refer you to other local, state or national organizations that can provide help. Additional resources may be found at lawhelp.org or freeadvice.com.

To find the Legal Aid office nearest to you, check a local telephone directory or contact:
National Legal Aid and Defender Association
1625 K Street, NW, 8th Floor
Washington, DC 20006
Phone: 202-452-0620
E-mail: info@nlada.org

To find the LSC office nearest you, check a local telephone directory or contact:
LSC Public Affairs
3333 K St., NW, 3rd Floor
Washington, DC 20007
Phone: 202-295-1500

Free assistance could also be available from a law school program where students, supervised by attorneys, handle a variety of legal matters. Some of these programs are open to all. Others limit their service to specific groups, such as senior citizens or low-income persons. Contact a law school in your area to find out if such a program is available.

The Free Electronic Federal Tax Filing

Free electronic federal tax filing Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. Free electronic federal tax filing irs. Free electronic federal tax filing gov/pub179. Free electronic federal tax filing Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. Free electronic federal tax filing  La tasa de contribución para el Seguro Social permanece en 6. Free electronic federal tax filing 2% tanto para el empleado como para el patrono. Free electronic federal tax filing La base límite de salario para el Seguro Social es $117,000. Free electronic federal tax filing La tasa de la contribución al Medicare es 1. Free electronic federal tax filing 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. Free electronic federal tax filing No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. Free electronic federal tax filing Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. Free electronic federal tax filing Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. Free electronic federal tax filing Cambio de parte responsable. Free electronic federal tax filing  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. Free electronic federal tax filing El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. Free electronic federal tax filing Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. Free electronic federal tax filing Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). Free electronic federal tax filing Matrimonio entre personas del mismo sexo. Free electronic federal tax filing . Free electronic federal tax filing  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. Free electronic federal tax filing Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. Free electronic federal tax filing irs. Free electronic federal tax filing gov/irb/2013-38_IRB/ar07. Free electronic federal tax filing html. Free electronic federal tax filing El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. Free electronic federal tax filing El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. Free electronic federal tax filing irs. Free electronic federal tax filing gov/irb/2013-44_IRB/ar10. Free electronic federal tax filing html. Free electronic federal tax filing Recordatorios Retención de la Contribución Adicional al Medicare. Free electronic federal tax filing  Además de la retención de la contribución Medicare de 1. Free electronic federal tax filing 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. Free electronic federal tax filing 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. Free electronic federal tax filing Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. Free electronic federal tax filing Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. Free electronic federal tax filing La Contribución Adicional al Medicare sólo se le impone al empleado. Free electronic federal tax filing No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. Free electronic federal tax filing Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. Free electronic federal tax filing Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. Free electronic federal tax filing Para más información, sobre la Contribución Adicional al Medicare visite IRS. Free electronic federal tax filing gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). Free electronic federal tax filing La información está disponible en inglés. Free electronic federal tax filing El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. Free electronic federal tax filing . Free electronic federal tax filing  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. Free electronic federal tax filing Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. Free electronic federal tax filing Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. Free electronic federal tax filing Si desea más información, visite IRS. Free electronic federal tax filing gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). Free electronic federal tax filing La información está disponible en inglés. Free electronic federal tax filing Externalización de las obligaciones de la nómina. Free electronic federal tax filing . Free electronic federal tax filing  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. Free electronic federal tax filing El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. Free electronic federal tax filing Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. Free electronic federal tax filing gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. Free electronic federal tax filing Dicha información está disponible en inglés. Free electronic federal tax filing El crédito de asistencia para las primas COBRA. Free electronic federal tax filing  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. Free electronic federal tax filing Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. Free electronic federal tax filing Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. Free electronic federal tax filing El Formulario 944-PR está descontinuado. Free electronic federal tax filing  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. Free electronic federal tax filing A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. Free electronic federal tax filing Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). Free electronic federal tax filing Para más información, consulte las Instrucciones para el Formulario 944(SP). Free electronic federal tax filing Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. Free electronic federal tax filing O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). Free electronic federal tax filing Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. Free electronic federal tax filing Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. Free electronic federal tax filing Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. Free electronic federal tax filing Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). Free electronic federal tax filing  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). Free electronic federal tax filing Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. Free electronic federal tax filing Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). Free electronic federal tax filing Cambio de dirección. Free electronic federal tax filing . Free electronic federal tax filing  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. Free electronic federal tax filing No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. Free electronic federal tax filing Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. Free electronic federal tax filing  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. Free electronic federal tax filing Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). Free electronic federal tax filing Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. Free electronic federal tax filing El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. Free electronic federal tax filing Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. Free electronic federal tax filing Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. Free electronic federal tax filing Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. Free electronic federal tax filing eftps. Free electronic federal tax filing gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). Free electronic federal tax filing Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. Free electronic federal tax filing Radicación y pago por medios electrónicos. Free electronic federal tax filing  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. Free electronic federal tax filing Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. Free electronic federal tax filing Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. Free electronic federal tax filing Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. Free electronic federal tax filing No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. Free electronic federal tax filing Visite el sitio web del IRS www. Free electronic federal tax filing irs. Free electronic federal tax filing gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. Free electronic federal tax filing Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. Free electronic federal tax filing irs. Free electronic federal tax filing gov/e-pay. Free electronic federal tax filing Se le podría cobrar un cargo por radicar electrónicamente. Free electronic federal tax filing Para EFTPS, visite www. Free electronic federal tax filing eftps. Free electronic federal tax filing gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. Free electronic federal tax filing Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. Free electronic federal tax filing hacienda. Free electronic federal tax filing gobierno. Free electronic federal tax filing pr. Free electronic federal tax filing Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. Free electronic federal tax filing Si no provee un EIN válido, la planilla o pago no se tramitará. Free electronic federal tax filing Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. Free electronic federal tax filing Pagos con tarjeta de crédito o débito. Free electronic federal tax filing  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. Free electronic federal tax filing irs. Free electronic federal tax filing gov/e-pay. Free electronic federal tax filing No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. Free electronic federal tax filing Contratación de empleados nuevos. Free electronic federal tax filing  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. Free electronic federal tax filing Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. Free electronic federal tax filing Vea el apartado 4 . Free electronic federal tax filing Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. Free electronic federal tax filing . Free electronic federal tax filing  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. Free electronic federal tax filing En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. Free electronic federal tax filing Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. Free electronic federal tax filing Solicitud de un número de identificación patronal en línea (EIN). Free electronic federal tax filing  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. Free electronic federal tax filing gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). Free electronic federal tax filing La información está provista en inglés. Free electronic federal tax filing Pagos rechazados. Free electronic federal tax filing  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. Free electronic federal tax filing Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. Free electronic federal tax filing Sin embargo, la penalidad en pagos rechazados de $24. Free electronic federal tax filing 99 o menos es igual a la cantidad del pago. Free electronic federal tax filing Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). Free electronic federal tax filing Remuneración pagada a trabajadores agrícolas con visa H-2A. Free electronic federal tax filing  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. Free electronic federal tax filing Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. Free electronic federal tax filing Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. Free electronic federal tax filing Servicios de entrega privados. Free electronic federal tax filing  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. Free electronic federal tax filing La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. Free electronic federal tax filing Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. Free electronic federal tax filing United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free electronic federal tax filing M. Free electronic federal tax filing , UPS Worldwide Express Plus y UPS Worldwide Express. Free electronic federal tax filing Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. Free electronic federal tax filing gov y escriba “private delivery service” en la casilla Search (Buscar). Free electronic federal tax filing La información está disponible en inglés. Free electronic federal tax filing El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. Free electronic federal tax filing Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. Free electronic federal tax filing Usted tiene que utilizar el Servicio Postal de los EE. Free electronic federal tax filing UU. Free electronic federal tax filing para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. Free electronic federal tax filing Mantenimiento de récords. Free electronic federal tax filing  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. Free electronic federal tax filing Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. Free electronic federal tax filing No se ha establecido ninguna manera especial de llevar estos récords. Free electronic federal tax filing Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . Free electronic federal tax filing Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. Free electronic federal tax filing Vea Líder de cuadrilla, en el apartado 1 . Free electronic federal tax filing Comentarios y sugerencias. Free electronic federal tax filing  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. Free electronic federal tax filing Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free electronic federal tax filing NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. Free electronic federal tax filing Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. Free electronic federal tax filing También, puede enviarnos comentarios a través de la página www. Free electronic federal tax filing irs. Free electronic federal tax filing gov/formspubs. Free electronic federal tax filing Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. Free electronic federal tax filing Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. Free electronic federal tax filing Fotografías de niños desaparecidos. Free electronic federal tax filing  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). Free electronic federal tax filing Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. Free electronic federal tax filing Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). Free electronic federal tax filing Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. Free electronic federal tax filing Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. Free electronic federal tax filing Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. Free electronic federal tax filing Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. Free electronic federal tax filing Vea el tema Servicios de entrega privados en Recordatorios. Free electronic federal tax filing A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. Free electronic federal tax filing Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. Free electronic federal tax filing Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. Free electronic federal tax filing Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. Free electronic federal tax filing Vea el apartado 13 . Free electronic federal tax filing Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. Free electronic federal tax filing Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. Free electronic federal tax filing Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. Free electronic federal tax filing Pague o deposite todo saldo adeudado (si es más de $500). Free electronic federal tax filing Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. Free electronic federal tax filing Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. Free electronic federal tax filing Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). Free electronic federal tax filing Para el 28 de febrero. Free electronic federal tax filing   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). Free electronic federal tax filing Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. Free electronic federal tax filing Para las planillas radicadas por vías electrónicas, vea el siguiente tema. Free electronic federal tax filing Para el 31 de marzo. Free electronic federal tax filing  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. Free electronic federal tax filing Sin embargo, puede transmitir un archivo electrónico por medio de Internet. Free electronic federal tax filing Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. Free electronic federal tax filing socialsecurity. Free electronic federal tax filing gov/employer de la SSA para más información. Free electronic federal tax filing Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. Free electronic federal tax filing  Radique el Formulario 941-PR trimestralmente ante el IRS. Free electronic federal tax filing Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. Free electronic federal tax filing No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). Free electronic federal tax filing Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. Free electronic federal tax filing Si es de $500 o menos, traspásela al trimestre siguiente. Free electronic federal tax filing Vea el apartado 10 , para más información. Free electronic federal tax filing Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. Free electronic federal tax filing Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). Free electronic federal tax filing Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. Free electronic federal tax filing Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. Free electronic federal tax filing Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. Free electronic federal tax filing Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). Free electronic federal tax filing Vea los apartados 9 y 10 . Free electronic federal tax filing Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. Free electronic federal tax filing En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). Free electronic federal tax filing Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. Free electronic federal tax filing S. Free electronic federal tax filing Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. Free electronic federal tax filing Contribuciones sobre los ingresos de Puerto Rico. Free electronic federal tax filing   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. Free electronic federal tax filing Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. Free electronic federal tax filing   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. Free electronic federal tax filing Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. Free electronic federal tax filing Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Free electronic federal tax filing   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. Free electronic federal tax filing Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. Free electronic federal tax filing Vea la sección 1. Free electronic federal tax filing 1361-4(a)(7) y la sección 301. Free electronic federal tax filing 7701-2(c)(2)(iv) de los Reglamentos, en inglés. Free electronic federal tax filing Crédito de asistencia para las primas de COBRA. Free electronic federal tax filing   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. Free electronic federal tax filing La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. Free electronic federal tax filing A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). Free electronic federal tax filing Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. Free electronic federal tax filing Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. Free electronic federal tax filing Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. Free electronic federal tax filing   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. Free electronic federal tax filing Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. Free electronic federal tax filing   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. Free electronic federal tax filing La asistencia para mantener la cobertura puede durar hasta 15 meses. Free electronic federal tax filing   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. Free electronic federal tax filing Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. Free electronic federal tax filing irs. Free electronic federal tax filing gov/irb/2009-16_irb/ar09. Free electronic federal tax filing html. Free electronic federal tax filing   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. Free electronic federal tax filing   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. Free electronic federal tax filing El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. Free electronic federal tax filing Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). Free electronic federal tax filing El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). Free electronic federal tax filing En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. Free electronic federal tax filing En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. Free electronic federal tax filing   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. Free electronic federal tax filing En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. Free electronic federal tax filing En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. Free electronic federal tax filing Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. Free electronic federal tax filing Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. Free electronic federal tax filing Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. Free electronic federal tax filing   Para más información, visite IRS. Free electronic federal tax filing gov y escriba “COBRA” en la casilla Search (Buscar). Free electronic federal tax filing La información está disponible en inglés. Free electronic federal tax filing Ayuda para radicar documentos ante la SSA. Free electronic federal tax filing   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. Free electronic federal tax filing Elegibilidad para empleo. Free electronic federal tax filing   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. Free electronic federal tax filing Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). Free electronic federal tax filing Puede obtener el formulario llamando al USCIS al 1-800-870-3676. Free electronic federal tax filing Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. 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