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Free Filing Of State Taxes

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Free Filing Of State Taxes

Free filing of state taxes 12. Free filing of state taxes   Self-Employment Tax Table of Contents What's New for 2013 What's New for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Why Pay Self-Employment Tax? How To Pay Self-Employment TaxReplacing a lost social security card. Free filing of state taxes Name change. Free filing of state taxes Penalty for underpayment of estimated tax. Free filing of state taxes Who Must Pay Self-Employment Tax?Limited partner. Free filing of state taxes Community property. Free filing of state taxes Figuring Self-Employment EarningsLandlord Participation in Farming Methods for Figuring Net EarningsRegular Method Farm Optional Method Nonfarm Optional Method Using Both Optional Methods Reporting Self-Employment Tax What's New for 2013 Tax rates. Free filing of state taxes  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Free filing of state taxes 4% to 12. Free filing of state taxes 4%. Free filing of state taxes The Medicare part of the tax remains at 2. Free filing of state taxes 9%. Free filing of state taxes As a result, the self-employment tax is increased from 13. Free filing of state taxes 3% to 15. Free filing of state taxes 3%. Free filing of state taxes Additional Medicare Tax. Free filing of state taxes . Free filing of state taxes  For tax years beginning in 2013, a 0. Free filing of state taxes 9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Free filing of state taxes Use Form 8959, Additional Medicare Tax, to figure this tax. Free filing of state taxes For more information, see the Instructions for Form 8959. Free filing of state taxes Maximum net earnings. Free filing of state taxes  The maximum net self-employment earnings subject to the social security part (12. Free filing of state taxes 4%) of the self-employment tax increased to $113,700 for 2013. Free filing of state taxes There is no maximum limit on earnings subject to the Medicare part (2. Free filing of state taxes 9%). Free filing of state taxes What's New for 2014 Maximum net earnings. Free filing of state taxes  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. Free filing of state taxes Introduction Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Free filing of state taxes It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Free filing of state taxes You usually have to pay SE tax if you are self-employed. Free filing of state taxes You are usually self-employed if you operate your own farm on land you either own or rent. Free filing of state taxes You have to figure SE tax on Schedule SE (Form 1040). Free filing of state taxes Farmers who have employees may have to pay the employer's share of social security and Medicare taxes, as well. Free filing of state taxes See chapter 13 for information on employment taxes. Free filing of state taxes Self-employment tax rate. Free filing of state taxes   For tax years beginning in 2013, the self-employment tax rate is 15. Free filing of state taxes 3%. Free filing of state taxes The rate consists of two parts: 12. Free filing of state taxes 4% for social security (old-age, survivors, and disability insurance) and 2. Free filing of state taxes 9% for Medicare (hospital insurance). Free filing of state taxes Topics - This chapter discusses: Why pay self-employment tax How to pay self-employment tax Who must pay self-employment tax Figuring self-employment earnings Landlord participation in farming Methods for figuring net earnings Reporting self-employment tax Useful Items - You may want to see: Publication 541 Partnerships Form (and Instructions) 1040 U. Free filing of state taxes S. Free filing of state taxes Individual Income Tax Return Sch F (Form 1040) Profit or Loss From Farming Sch SE (Form 1040) Self-Employment Tax 1065 U. Free filing of state taxes S. Free filing of state taxes Return of Partnership Income Sch K-1 (Form 1065) Partner's Share of Income, Deductions, Credits, etc. Free filing of state taxes See chapter 16 for information about getting publications and forms. Free filing of state taxes Why Pay Self-Employment Tax? Social security benefits are available to self-employed persons just as they are to wage earners. Free filing of state taxes Your payments of SE tax contribute to your coverage under the social security system. Free filing of state taxes Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Free filing of state taxes How to become insured under social security. Free filing of state taxes   You must be insured under the social security system before you begin receiving social security benefits. Free filing of state taxes You are insured if you have the required number of credits (also called quarters of coverage). Free filing of state taxes Earning credits in 2013. Free filing of state taxes   You can earn a maximum of four credits per year. Free filing of state taxes For 2013, you earn one credit for each $1,160 of combined wages and self-employment earnings subject to social security tax. Free filing of state taxes You need $4,640 ($1,160 × 4) of combined wages and self-employment earnings subject to social security tax to earn four credits in 2013. Free filing of state taxes It does not matter whether the income is earned in 1 quarter or is spread over 2 or more quarters. Free filing of state taxes For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office or visit the SSA website at www. Free filing of state taxes socialsecurity. Free filing of state taxes gov. Free filing of state taxes Making false statements to get or to increase social security benefits may subject you to penalties. Free filing of state taxes The Social Security Administration (SSA) time limit for posting self-employment earnings. Free filing of state taxes   Generally, the SSA will give you credit only for self-employment earnings reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Free filing of state taxes    If you file your tax return or report a change in your self-employment earnings after the SSA time limit for posting self-employment earnings, the SSA may change its records, but only to remove or reduce the amount. Free filing of state taxes The SSA will not change its records to increase your self-employment earnings after the SSA time limit listed above. Free filing of state taxes How To Pay Self-Employment Tax To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). Free filing of state taxes This section explains how to: Obtain an SSN or ITIN, and Pay your SE tax using estimated tax. Free filing of state taxes An ITIN does not entitle you to social security benefits. Free filing of state taxes Obtaining an ITIN does not change your immigration or employment status under U. Free filing of state taxes S. Free filing of state taxes law. Free filing of state taxes Obtaining a social security number. Free filing of state taxes   If you have never had an SSN, apply for one using Form SS-5, Application for a Social Security Card. Free filing of state taxes The application is also available in Spanish. Free filing of state taxes You can get this form at any Social Security office or by calling 1-800-772-1213. Free filing of state taxes    You can also download Form SS-5 from the Social Security Administration website at  www. Free filing of state taxes socialsecurity. Free filing of state taxes gov. Free filing of state taxes   If you have a social security number from the time you were an employee, you must use that number. Free filing of state taxes Do not apply for a new one. Free filing of state taxes Replacing a lost social security card. Free filing of state taxes   If you have a number but lost your card, file Form SS-5. Free filing of state taxes You will get a new card showing your original number, not a new number. Free filing of state taxes Name change. Free filing of state taxes   If your name has changed since you received your social security card, complete Form SS-5 to report a name change. Free filing of state taxes Obtaining an individual taxpayer identification number. Free filing of state taxes   The IRS will issue you an ITIN, for tax use only, if you are a nonresident or resident alien and you do not have, and are not eligible to get, an SSN. Free filing of state taxes To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number. Free filing of state taxes You can get this form by calling 1-800-829-3676. Free filing of state taxes For more information on ITINs, see Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number. Free filing of state taxes Form W-7 and Publication 1915 are also available in Spanish. Free filing of state taxes    You can also download Form W-7 from the IRS website at IRS. Free filing of state taxes gov. Free filing of state taxes Paying estimated tax. Free filing of state taxes   Estimated tax is the method used to pay tax (including SE tax) on income not subject to withholding. Free filing of state taxes You generally have to make estimated tax payments if you expect to owe tax, including SE tax, of $1,000 or more when you file your return. Free filing of state taxes Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay the tax. Free filing of state taxes   However, if at least two-thirds of your gross income for 2013 or 2014 was from farming and you file your 2014 Form 1040 and pay all the tax due by March 2, 2015, you do not have to pay any estimated tax. Free filing of state taxes For more information about estimated tax for farmers, see chapter 15. Free filing of state taxes Penalty for underpayment of estimated tax. Free filing of state taxes   You may have to pay a penalty if you do not pay enough estimated tax by its due date. Free filing of state taxes Who Must Pay Self-Employment Tax? You must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Free filing of state taxes The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Free filing of state taxes Aliens. Free filing of state taxes   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Free filing of state taxes S. Free filing of state taxes citizens. Free filing of state taxes Nonresident aliens are not subject to self-employment tax. Free filing of state taxes However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Free filing of state taxes S. Free filing of state taxes residents for self-employment tax purposes. Free filing of state taxes For more information on aliens, see Publication 519, U. Free filing of state taxes S. Free filing of state taxes Tax Guide for Aliens. Free filing of state taxes Are you self-employed?   You are self-employed if you carry on a trade or business (such as running a farm) as a sole proprietor, an independent contractor, a member of a partnership, or are otherwise in business for yourself. Free filing of state taxes A trade or business is generally an activity carried on for a livelihood or in good faith to make a profit. Free filing of state taxes Share farmer. Free filing of state taxes   You are a self-employed farmer under an income-sharing arrangement if both the following apply. Free filing of state taxes You produce a crop or raise livestock on land belonging to another person. Free filing of state taxes Your share of the crop or livestock, or the proceeds from their sale, depends on the amount produced. Free filing of state taxes Your net farm profit or loss from the income-sharing arrangement is reported on Schedule F (Form 1040) and included in your self-employment earnings. Free filing of state taxes   If you produce a crop or livestock on land belonging to another person and are to receive a specified rate of pay, a fixed sum of money, or a fixed quantity of the crop or livestock, and not a share of the crop or livestock or their proceeds, you may be either self-employed or an employee of the landowner. Free filing of state taxes This will depend on whether the landowner has the right to direct or control your performance of services. Free filing of state taxes Example. Free filing of state taxes A share farmer produces a crop on land owned by another person on a 50-50 crop-share basis. Free filing of state taxes Under the terms of their agreement, the share farmer furnishes the labor and half the cost of seed and fertilizer. Free filing of state taxes The landowner furnishes the machinery and equipment used to produce and harvest the crop, and half the cost of seed and fertilizer. Free filing of state taxes The share farmer is provided a house in which to live. Free filing of state taxes The landowner and the share farmer decide on a cropping plan. Free filing of state taxes The share farmer is a self-employed farmer for purposes of the agreement to produce the crops, and the share farmer's part of the profit or loss from the crops is reported on Schedule F (Form 1040) and included in self-employment earnings. Free filing of state taxes The tax treatment of the landowner is discussed later under Landlord Participation in Farming. Free filing of state taxes Contract farming. Free filing of state taxes   Under typical contract farming arrangements, the grower receives a fixed payment per unit of crops or finished livestock delivered to the processor or packing company. Free filing of state taxes Since the grower typically furnishes labor and bears some production risk, the payments are reported on Schedule F and are therefore subject to self-employment tax. Free filing of state taxes 4-H Club or FFA project. Free filing of state taxes   If an individual participates in a 4-H Club or Future Farmers of America (FFA) project, any net income received from sales or prizes related to the project may be subject to income tax. Free filing of state taxes Report the net income as “Other income” on line 21 of Form 1040. Free filing of state taxes If necessary, attach a statement showing the gross income and expenses. Free filing of state taxes The net income may not be subject to SE tax if the project is primarily for educational purposes and not for profit, and is completed by the individual under the rules and economic restrictions of the sponsoring 4-H or FFA organization. Free filing of state taxes Such a project is generally not considered a trade or business. Free filing of state taxes Partners in a partnership. Free filing of state taxes   Generally, you are self-employed if you are a member of a partnership that carries on a trade or business. Free filing of state taxes Limited partner. Free filing of state taxes   If you are a limited partner, your partnership income is generally not subject to SE tax. Free filing of state taxes However, guaranteed payments you receive for services you perform for the partnership are subject to SE tax and should be reported to you in box 14 of your Schedule K-1 (Form 1065). Free filing of state taxes Business Owned and Operated by Spouses. Free filing of state taxes   If you and your spouse jointly own and operate a farm as an unincorporated business and share in the profits and losses, you are partners in a partnership whether or not you have a formal partnership agreement. Free filing of state taxes You must file Form 1065, instead of Schedule F, unless you make a joint election to be treated as a qualified joint venture. Free filing of state taxes Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Free filing of state taxes Qualified joint venture. Free filing of state taxes   If you and your spouse each materially participate as the only members of a jointly owned and operated farm, and you file a joint tax return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Free filing of state taxes For an explanation of “material participation,” see the instructions for Schedule C, line G, and the instructions for Schedule F, line E. Free filing of state taxes   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Free filing of state taxes Each of you must file a separate Schedule F and a separate Schedule SE. Free filing of state taxes For more information, see Qualified Joint Venture in the Instructions for Schedule SE (Form 1040). Free filing of state taxes Spouse employee. Free filing of state taxes   If your spouse is your employee, not your partner, you must withhold and pay social security and Medicare taxes for him or her. Free filing of state taxes For more information about employment taxes, see chapter 13. Free filing of state taxes Community property. Free filing of state taxes   If you are a partner and your distributive share of any income or loss from a trade or business carried on by the partnership is community property, treat your share as your self-employment earnings. Free filing of state taxes Do not treat any of your share as self-employment earnings of your spouse. Free filing of state taxes Figuring Self-Employment Earnings Farmer. Free filing of state taxes   If you are self-employed as a farmer, use Schedule F (Form 1040) to figure your self-employment earnings. Free filing of state taxes Partnership income or loss. Free filing of state taxes   If you are a member of a partnership that carries on a trade or business, the partnership should report your self-employment earnings in box 14, code A, of your Schedule K-1 (Form 1065). Free filing of state taxes Box 14 of Schedule K-1 may also provide amounts for gross farming or fishing income (code B) and gross nonfarm income (code C). Free filing of state taxes Use these amounts if you use the farm or nonfarm optional method to figure net earnings from self-employment (see Methods for Figuring Net Earnings , later). Free filing of state taxes   If you are a general partner, you may need to reduce these reported earnings by amounts you claim as a section 179 deduction, unreimbursed partnership expenses, or depletion on oil and gas properties. Free filing of state taxes   If the amount reported is a loss, include only the deductible amount when you figure your total self-employment earnings. Free filing of state taxes   For more information, see the Partner's Instructions for Schedule K-1 (Form 1065). Free filing of state taxes   For general information on partnerships, see Publication 541. Free filing of state taxes More than one business. Free filing of state taxes   If you have self-employment earnings from more than one trade, business, or profession, you generally must combine the net profit or loss from each to determine your total self-employment earnings. Free filing of state taxes A loss from one business reduces your profit from another business. Free filing of state taxes However, do not combine earnings from farm and nonfarm businesses if you are using one of the optional methods (discussed later) to figure net earnings. Free filing of state taxes Community property. Free filing of state taxes   If any of the income from a farm or business, other than a partnership, is community property under state law, it is included in the self-employment earnings of the spouse carrying on the trade or business. Free filing of state taxes Lost income payments. Free filing of state taxes   Lost income payments received from insurance or other sources for reducing or stopping farming activities are included in self-employment earnings. Free filing of state taxes These include USDA payments to compensate for lost income resulting from reductions in tobacco quotas and allotments. Free filing of state taxes Even if you are not farming when you receive the payment, it is included in self-employment earnings if it relates to your farm business (even though it is temporarily inactive). Free filing of state taxes A connection exists if it is clear the payment would not have been made but for your conduct of your farm business. Free filing of state taxes Gain or loss. Free filing of state taxes   A gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers is not included in self-employment earnings. Free filing of state taxes It does not matter whether the disposition is a sale, exchange, or involuntary conversion. Free filing of state taxes For example, gains or losses from the disposition of the following types of property are not included in self-employment earnings. Free filing of state taxes Investment property. Free filing of state taxes Depreciable property or other fixed assets used in your trade or business. Free filing of state taxes Livestock held for draft, breeding, sport, or dairy purposes, and not held primarily for sale, regardless of how long the livestock was held, or whether it was raised or purchased. Free filing of state taxes Unharvested standing crops sold with land held more than 1 year. Free filing of state taxes Timber, coal, or iron ore held for more than 1 year if an economic interest was retained, such as a right to receive coal royalties. Free filing of state taxes   A gain or loss from the cutting of timber is not included in self-employment earnings if the cutting is treated as a sale or exchange. Free filing of state taxes For more information on electing to treat the cutting of timber as a sale or exchange, see Timber in chapter 8. Free filing of state taxes Wages and salaries. Free filing of state taxes   Wages and salaries received for services performed as an employee and covered by social security or railroad retirement are not included in self-employment earnings. Free filing of state taxes   Wages paid in kind to you for agricultural labor, such as commodity wages, are not included in self-employment earnings. Free filing of state taxes Retired partner. Free filing of state taxes   Retirement income received by a partner from his or her partnership under a written plan is not included in self-employment earnings if all the following apply. Free filing of state taxes The retired partner performs no services for the partnership during the year. Free filing of state taxes The retired partner is owed only the retirement payments. Free filing of state taxes The retired partner's share (if any) of the partnership capital was fully paid to the retired partner. Free filing of state taxes The payments to the retired partner are lifelong periodic payments. Free filing of state taxes Conservation Reserve Program (CRP) payments. Free filing of state taxes   Under the Conservation Reserve Program (CRP), if you own or operate highly erodible or other specified cropland, you may enter into a longterm contract with the USDA, agreeing to convert to a less intensive use of that cropland. Free filing of state taxes You must include the annual rental payments and any onetime incentive payment you receive under the program on Schedule F, lines 4a and 4b. Free filing of state taxes Cost share payments you receive may qualify for the costsharing exclusion. Free filing of state taxes See Cost-Sharing Exclusion (Improvements), above. Free filing of state taxes CRP payments are reported to you on Form 1099G. Free filing of state taxes Individuals who are receiving Social Security retirement or disability benefits may exclude CRP payments when calculating self-employment tax. Free filing of state taxes See the instructions for Schedule SE (Form 1040). Free filing of state taxes Self-employed health insurance deduction. Free filing of state taxes   You cannot deduct the self-employed health insurance deduction you report on Form 1040, line 29, from self-employment earnings on Schedule SE (Form 1040). Free filing of state taxes Landlord Participation in Farming As a general rule, income and deductions from rentals and from personal property leased with real estate are not included in determining self-employment earnings. Free filing of state taxes However, income and deductions from farm rentals, including government commodity program payments received by a landowner who rents land, are included if the rental arrangement provides that the landowner will, and does, materially participate in the production or management of production of the farm products on the land. Free filing of state taxes Crop shares. Free filing of state taxes   Rent paid in the form of crop shares is included in self-employment earnings for the year you sell, exchange, give away, or use the crop shares if you meet one of the four material participation tests (discussed next) at the time the crop shares are produced. Free filing of state taxes Feeding such crop shares to livestock is considered using them. Free filing of state taxes Your gross income for figuring your self-employment earnings includes the fair market value of the crop shares when they are used as feed. Free filing of state taxes Material participation for landlords. Free filing of state taxes   You materially participate if you have an arrangement with your tenant for your participation and you meet one or more of the following tests. Free filing of state taxes You do at least three of the following. Free filing of state taxes Pay, using cash or credit, at least half the direct costs of producing the crop or livestock. Free filing of state taxes Furnish at least half the tools, equipment, and livestock used in the production activities. Free filing of state taxes Advise or consult with your tenant. Free filing of state taxes Inspect the production activities periodically. Free filing of state taxes You regularly and frequently make, or take an important part in making, management decisions substantially contributing to or affecting the success of the enterprise. Free filing of state taxes You work 100 hours or more spread over a period of 5 weeks or more in activities connected with agricultural production. Free filing of state taxes You do things that, considered in their totality, show you are materially and significantly involved in the production of the farm commodities. Free filing of state taxes These tests may be used as general guides for determining whether you are a material participant. Free filing of state taxes Example. Free filing of state taxes Drew Houston agrees to produce a crop on J. Free filing of state taxes Clarke's cotton farm, with each receiving half the proceeds. Free filing of state taxes Clarke advises Houston when to plant, spray, and pick the cotton. Free filing of state taxes During the growing season, Clarke inspects the crop every few days to determine whether Houston is properly taking care of the crop. Free filing of state taxes Houston furnishes all labor needed to grow and harvest the crop. Free filing of state taxes The management decisions made by Clarke in connection with the care of the cotton crop and his regular inspection of the crop establish that he participates to a material degree in the cotton production operations. Free filing of state taxes The income Clarke receives from his cotton farm is included in his self-employment earnings. Free filing of state taxes Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Free filing of state taxes The regular method. Free filing of state taxes The farm optional method. Free filing of state taxes The nonfarm optional method. Free filing of state taxes You must use the regular method unless you are eligible to use one or both of the optional methods. Free filing of state taxes See Figure 12-1 , shown later. Free filing of state taxes Figure 12-1. Free filing of state taxes Can I Use the Optional Methods? Please click here for the text description of the image. Free filing of state taxes Figure 12–1. Free filing of state taxes Can I Use the Optional Methods? Why use an optional method?   You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Free filing of state taxes You want to receive credit for social security benefit coverage. Free filing of state taxes You incurred child or dependent care expenses for which you could claim a credit. Free filing of state taxes (An optional method may increase your earned income, which could increase your credit. Free filing of state taxes ) You are entitled to the earned income credit. Free filing of state taxes (An optional method may increase your earned income, which could increase your credit. Free filing of state taxes ) You are entitled to the additional child tax credit. Free filing of state taxes (An optional method may increase your earned income, which could increase your credit. Free filing of state taxes ) Effects of using an optional method. Free filing of state taxes   Using an optional method could increase your SE tax. Free filing of state taxes Paying more SE tax may result in you getting higher social security disability or retirement benefits. Free filing of state taxes   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller SE tax or no SE tax using the regular method. Free filing of state taxes   The optional methods may be used only to figure your SE tax. Free filing of state taxes To figure your income tax, include your actual self-employment earnings in gross income, regardless of which method you use to determine SE tax. Free filing of state taxes Regular Method Multiply your total self-employment earnings by 92. Free filing of state taxes 35% (. Free filing of state taxes 9235) to get your net earnings under the regular method. Free filing of state taxes See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Free filing of state taxes Net earnings figured using the regular method are also called “actual net earnings. Free filing of state taxes ” Farm Optional Method Use the farm optional method only for self-employment earnings from a farming business. Free filing of state taxes You can use this method if you meet either of the following tests. Free filing of state taxes Your gross farm income is $6,960 or less. Free filing of state taxes Your net farm profits are less than $5,024. Free filing of state taxes Gross farm income. Free filing of state taxes   Your gross farm income is the total of the amounts from: Schedule F (Form 1040), line 9, and Schedule K-1 (Form 1065), box 14, code B (from farm partnerships). Free filing of state taxes Net farm profits. Free filing of state taxes   Net farm profits generally are the total of the amounts from: Schedule F (Form 1040), line 34, and Schedule K-1 (Form 1065), box 14, code A (from farm partnerships). Free filing of state taxes However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Free filing of state taxes For more information, see Partnership income or loss , earlier. Free filing of state taxes Figuring farm net earnings. Free filing of state taxes   If you meet either of the two tests explained above, use Table 12-1. Free filing of state taxes Figuring Farm Net Earnings , to figure your net earnings from self-employment under the farm optional method. Free filing of state taxes Table 12-1. Free filing of state taxes Figuring Farm Net Earnings IF your gross farm income  is. Free filing of state taxes . Free filing of state taxes . Free filing of state taxes THEN your net earnings are equal to. Free filing of state taxes . Free filing of state taxes . Free filing of state taxes $6,960 or less Two-thirds of your gross farm income. Free filing of state taxes More than $6,960 $4,640 Optional method can reduce or eliminate SE tax. Free filing of state taxes   If your gross farm income is $6,960 or less and your farm net earnings figured under the farm optional method are less than your actual net earnings, you can use the farm optional method to reduce or eliminate your SE tax. Free filing of state taxes Your actual net earnings are your net earnings figured using the regular method, explained earlier. Free filing of state taxes Example. Free filing of state taxes Your gross farm income is $540 and your net farm profit is $460. Free filing of state taxes Consequently, your net earnings figured under the farm optional method are $360 (2/3 of $540) and your actual net earnings are $425 (92. Free filing of state taxes 35% of $460). Free filing of state taxes You owe no SE tax if you use the optional method because your net earnings under the farm optional method are less than $400. Free filing of state taxes Nonfarm Optional Method This is an optional method available for determining net earnings from nonfarm self-employment, much like the farm optional method. Free filing of state taxes If you are also engaged in a nonfarm business, you may be able to use this method to figure your nonfarm net earnings. Free filing of state taxes You can use this method even if you do not use the farm optional method for determining your farm net earnings and even if you have a net loss from your nonfarm business. Free filing of state taxes For more information about the nonfarm optional method, see Publication 334. Free filing of state taxes You cannot combine farm and nonfarm self-employment earnings to figure your net earnings under either of the optional methods. Free filing of state taxes Using Both Optional Methods If you use both optional methods, you must add the net earnings figured under each method to arrive at your total net earnings from self-employment. Free filing of state taxes You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Free filing of state taxes If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Free filing of state taxes Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Free filing of state taxes Then, enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Free filing of state taxes Most taxpayers can use Section A–Short Schedule SE to figure their SE tax. Free filing of state taxes However, certain taxpayers must use Section B–Long Schedule SE. Free filing of state taxes Use the chart on page 1 of Schedule SE to find out which one to use. Free filing of state taxes If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Free filing of state taxes Deduction for employer-equivalent portion of self-employment tax. Free filing of state taxes   You can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income. Free filing of state taxes This deduction only affects your income tax. Free filing of state taxes It does not affect either your net earnings from self-employment or your SE tax. Free filing of state taxes   To deduct the tax, enter on Form 1040, line 27, the amount shown on Section A, Line 6, or Section B, line 13, Deduction for employer-equivalent portion of self-employment tax, of the Schedule SE. Free filing of state taxes Joint return. Free filing of state taxes   Even if you file a joint return, you cannot file a joint Schedule SE. Free filing of state taxes This is true whether one spouse or both spouses have self-employment earnings. Free filing of state taxes Your spouse is not considered self-employed just because you are. Free filing of state taxes If both of you have self-employment earnings, each of you must complete a separate Schedule SE. Free filing of state taxes However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Free filing of state taxes Attach both schedules to the joint return. Free filing of state taxes If you and your spouse operate a business as a partnership, see Business Owned and Operated by Spouses and Qualified joint venture , earlier, under Who Must Pay Self-Employment Tax . Free filing of state taxes Prev  Up  Next   Home   More Online Publications
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California Fires – Government Information and Assistance

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The Free Filing Of State Taxes

Free filing of state taxes Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. Free filing of state taxes Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free filing of state taxes Definitions The following definitions are used throughout this publication. Free filing of state taxes Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. Free filing of state taxes See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Free filing of state taxes Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. Free filing of state taxes You will need to know this date when using this publication for the various tax provisions. Free filing of state taxes Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Free filing of state taxes Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. Free filing of state taxes 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. Free filing of state taxes 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. Free filing of state taxes 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. Free filing of state taxes 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Free filing of state taxes 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Free filing of state taxes Charles, Stone, Taney, Vernon, and Webster. Free filing of state taxes 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Free filing of state taxes 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. Free filing of state taxes *For more details, go to www. Free filing of state taxes fema. Free filing of state taxes gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. Free filing of state taxes Charitable Giving Incentives. Free filing of state taxes Net Operating Losses. Free filing of state taxes Education Credits. Free filing of state taxes Recapture of Federal Mortgage Subsidy. Free filing of state taxes Tax Relief for Temporary Relocation. Free filing of state taxes Employee Retention Credit. Free filing of state taxes Employer Housing Credit and Exclusion. Free filing of state taxes Demolition and Clean-up Costs. Free filing of state taxes Increase in Rehabilitation Credit. Free filing of state taxes Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Free filing of state taxes Clair, and Scott. Free filing of state taxes 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Free filing of state taxes 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Free filing of state taxes 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. Free filing of state taxes 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Free filing of state taxes 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Free filing of state taxes 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. Free filing of state taxes Genevieve, St. Free filing of state taxes Louis, the Independent City of St. Free filing of state taxes Louis, Scott, Sullivan, and Worth. Free filing of state taxes 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Free filing of state taxes 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. Free filing of state taxes 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Free filing of state taxes 06/05/2008through07/25/2008 Wisconsin Lafayette. Free filing of state taxes * For more details, go to www. Free filing of state taxes fema. Free filing of state taxes gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Free filing of state taxes Individuals. Free filing of state taxes   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Free filing of state taxes A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. Free filing of state taxes   A qualified contribution must also meet all of the following requirements. Free filing of state taxes Be paid after May 1, 2008, and before January 1, 2009. Free filing of state taxes The contribution must be for relief efforts in one or more Midwestern disaster areas. Free filing of state taxes Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Free filing of state taxes   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Free filing of state taxes You can carry over any contributions you are not able to deduct for 2008 because of this limit. Free filing of state taxes In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Free filing of state taxes Exception. Free filing of state taxes   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. Free filing of state taxes Corporations. Free filing of state taxes   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. Free filing of state taxes Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Free filing of state taxes The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. Free filing of state taxes Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Free filing of state taxes Partners and shareholders. Free filing of state taxes   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Free filing of state taxes More information. Free filing of state taxes   For more information, see Publication 526 or Publication 542, Corporations. Free filing of state taxes Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Free filing of state taxes Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Free filing of state taxes The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. Free filing of state taxes 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Free filing of state taxes 41 cents per mile for the period July 1 through December 31, 2008. Free filing of state taxes Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Free filing of state taxes You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. Free filing of state taxes You cannot claim a deduction or credit for amounts you exclude. Free filing of state taxes You must keep records of miles driven, time, place (or use), and purpose of the mileage. Free filing of state taxes The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Free filing of state taxes 50. Free filing of state taxes 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Free filing of state taxes 58. Free filing of state taxes 5 cents per mile for the period July 1 through December 31, 2008. Free filing of state taxes Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Free filing of state taxes The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Free filing of state taxes For more information, see Publication 547. Free filing of state taxes Limits on personal casualty or theft losses. Free filing of state taxes   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. Free filing of state taxes Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. Free filing of state taxes When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Free filing of state taxes A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. Free filing of state taxes When to deduct the loss. Free filing of state taxes   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Free filing of state taxes However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Free filing of state taxes Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Free filing of state taxes   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. Free filing of state taxes Cross out “2008” and enter “2007” at the top of Form 4684. Free filing of state taxes Time limit for making election. Free filing of state taxes   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Free filing of state taxes The due date (without extensions) for filing your 2008 income tax return. Free filing of state taxes The due date (with extensions) for filing your 2007 income tax return. Free filing of state taxes Example. Free filing of state taxes If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. Free filing of state taxes Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Free filing of state taxes 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 filing of state taxes 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 federally declared disaster area). Free filing of state taxes However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. Free filing of state taxes For more information, see the Instructions for Form 4684. Free filing of state taxes Net Operating Losses This benefit applies only to the counties in Table 1. Free filing of state taxes Qualified disaster recovery assistance loss. Free filing of state taxes   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Free filing of state taxes However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. Free filing of state taxes In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Free filing of state taxes   A qualified disaster 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 disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster 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 on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. Free filing of state taxes Qualified disaster recovery assistance casualty loss. Free filing of state taxes   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. Free filing of state taxes For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. Free filing of state taxes Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Free filing of state taxes More information. Free filing of state taxes   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Free filing of state taxes IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. Free filing of state taxes Definitions Qualified disaster recovery assistance distribution. Free filing of state taxes   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Free filing of state taxes The distribution was made on or after the applicable disaster date and before January 1, 2010. Free filing of state taxes Your main home was located in a Midwestern disaster area on the applicable disaster date. Free filing of state taxes You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. Free filing of state taxes 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 filing of state taxes   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 disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. Free filing of state taxes Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Free filing of state taxes   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Free filing of state taxes 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 can allocate the $100,000 limit among the plans any way you choose. Free filing of state taxes   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. Free filing of state taxes Eligible retirement plan. Free filing of state taxes   An eligible retirement plan can be any of the following. Free filing of state taxes A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Free filing of state taxes A qualified annuity plan. Free filing of state taxes A tax-sheltered annuity contract. Free filing of state taxes A governmental section 457 deferred compensation plan. Free filing of state taxes A traditional, SEP, SIMPLE, or Roth IRA. Free filing of state taxes Main home. Free filing of state taxes   Generally, your main home is the home where you live most of the time. Free filing of state taxes A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Free filing of state taxes Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Free filing of state taxes Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Free filing of state taxes However, if you elect, you can include the entire distribution in your income in the year it was received. Free filing of state taxes Qualified disaster 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 filing of state taxes However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. Free filing of state taxes For more information, see Form 8930. Free filing of state taxes Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Free filing of state taxes If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Free filing of state taxes Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Free filing of state taxes However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Free filing of state taxes You have three years from the day after the date you received the distribution to make a repayment. Free filing of state taxes Amounts that are repaid are treated as a qualified rollover and are not included in income. Free filing of state taxes Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Free filing of state taxes See Form 8930 for more information on how to report repayments. Free filing of state taxes Exceptions. Free filing of state taxes   You cannot repay the following types of distributions. Free filing of state taxes Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Free filing of state taxes Required minimum distributions. Free filing of state taxes 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 filing of state taxes Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. Free filing of state taxes If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. Free filing of state taxes For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Free filing of state taxes To be a qualified distribution, the distribution must meet all of the following requirements. Free filing of state taxes 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 filing of state taxes The distribution was received after the date that was 6 months before the day after the applicable disaster date. Free filing of state taxes The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. Free filing of state taxes Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Free filing of state taxes Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Free filing of state taxes A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Free filing of state taxes You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Free filing of state taxes Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Free filing of state taxes The following benefits are available to qualified individuals. Free filing of state taxes Increases to the limits for distributions treated as loans from employer plans. Free filing of state taxes A 1-year suspension for payments due on plan loans. Free filing of state taxes Qualified individual. Free filing of state taxes   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. Free filing of state taxes 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 filing of state taxes Limits on plan loans. Free filing of state taxes   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Free filing of state taxes In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Free filing of state taxes If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. Free filing of state taxes One-year suspension of loan payments. Free filing of state taxes   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Free filing of state taxes To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. Free filing of state taxes Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Free filing of state taxes You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. Free filing of state taxes Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Free filing of state taxes Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. Free filing of state taxes Earned income. Free filing of state taxes    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. Free filing of state taxes If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. Free filing of state taxes Joint returns. Free filing of state taxes   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Free filing of state taxes If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Free filing of state taxes Making the election. Free filing of state taxes   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. Free filing of state taxes However, you can make the election for the additional child tax credit even if you do not take the EIC. Free filing of state taxes   Electing to use your 2007 earned income can increase or decrease your EIC. Free filing of state taxes Take the following steps to decide whether to make the election. Free filing of state taxes Figure your 2008 EIC using your 2007 earned income. Free filing of state taxes Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Free filing of state taxes Add the results of (1) and (2). Free filing of state taxes Figure your 2008 EIC using your 2008 earned income. Free filing of state taxes Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Free filing of state taxes Add the results of (4) and (5). Free filing of state taxes Compare the results of (3) and (6). Free filing of state taxes If (3) is larger than (6), it is to your benefit to make the election. Free filing of state taxes If (3) is equal to or smaller than (6), making the election will not help you. Free filing of state taxes   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Free filing of state taxes   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Free filing of state taxes Getting your 2007 tax return information. Free filing of state taxes   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. Free filing of state taxes You can also get this information by visiting the IRS website at www. Free filing of state taxes irs. Free filing of state taxes gov. Free filing of state taxes   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Free filing of state taxes See Request for Copy or Transcript of Tax Return on page 11. Free filing of state taxes Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Free filing of state taxes You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. Free filing of state taxes The additional exemption amount is claimed on Form 8914. Free filing of state taxes You can claim an additional exemption amount only one time for a specific individual. Free filing of state taxes If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Free filing of state taxes The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Free filing of state taxes Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Free filing of state taxes The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Free filing of state taxes If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Free filing of state taxes For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. Free filing of state taxes If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. Free filing of state taxes In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). Free filing of state taxes To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. Free filing of state taxes If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Free filing of state taxes You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Free filing of state taxes You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Free filing of state taxes Food, clothing, or personal items consumed or used by the displaced individual. Free filing of state taxes Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Free filing of state taxes Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Free filing of state taxes However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. Free filing of state taxes Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. Free filing of state taxes For more information, see Form 8914. Free filing of state taxes Education Credits This benefit applies only to the counties in Table 1. Free filing of state taxes The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. Free filing of state taxes The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. Free filing of state taxes The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Free filing of state taxes The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Free filing of state taxes This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Free filing of state taxes In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. Free filing of state taxes Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Free filing of state taxes For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Free filing of state taxes For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. Free filing of state taxes The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Free filing of state taxes The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Free filing of state taxes You will need to contact the eligible educational institution for qualified room and board costs. Free filing of state taxes For more information, see Form 8863. Free filing of state taxes See Form 8917 for the tuition and fees deduction. Free filing of state taxes Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Free filing of state taxes Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Free filing of state taxes However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. Free filing of state taxes This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. Free filing of state taxes Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Free filing of state taxes Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. Free filing of state taxes If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. Free filing of state taxes 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 filing of state taxes This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Free filing of state taxes You may also have to reduce certain tax attributes by the amount excluded. Free filing of state taxes For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Free filing of state taxes Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Free filing of state taxes The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. Free filing of state taxes However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Free filing of state taxes The IRS has exercised this authority as follows. Free filing of state taxes In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Free filing of state taxes In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Free filing of state taxes You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. Free filing of state taxes Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Free filing of state taxes An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Free filing of state taxes The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Free filing of state taxes Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Free filing of state taxes Use Form 5884-A to claim the credit. Free filing of state taxes Employers affected by the severe storms, tornadoes, or flooding. Free filing of state taxes   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Free filing of state taxes Eligible employer. Free filing of state taxes   For this purpose, an eligible employer is any employer who meets all of the following. Free filing of state taxes Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Free filing of state taxes Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Free filing of state taxes Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. Free filing of state taxes Eligible employee. Free filing of state taxes   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. Free filing of state taxes An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. Free filing of state taxes Qualified wages. Free filing of state taxes   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, 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 the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. Free filing of state taxes In addition, the wages must have been paid or incurred after the applicable disaster date. Free filing of state taxes    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 filing of state taxes    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Free filing of state taxes Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Free filing of state taxes Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Free filing of state taxes   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 filing of state taxes For a special rule that applies to railroad employees, see section 51(h)(1)(B). Free filing of state taxes   Qualified wages do not include the following. Free filing of state taxes Wages paid to your dependent or a related individual. Free filing of state taxes See section 51(i)(1). Free filing of state taxes 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 filing of state taxes Wages for services of replacement workers during a strike or lockout. Free filing of state taxes   For more information, see Form 5884-A. Free filing of state taxes Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Free filing of state taxes An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Free filing of state taxes The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. Free filing of state taxes The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). Free filing of state taxes Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Free filing of state taxes The employer must use Form 5884-A to claim the credit. Free filing of state taxes A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. Free filing of state taxes The employee cannot be your dependent or a related individual. Free filing of state taxes See section 51(i)(1). Free filing of state taxes For more information, see Form 5884-A. Free filing of state taxes Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Free filing of state taxes You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Free filing of state taxes Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern 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 filing of state taxes Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Free filing of state taxes Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Free filing of state taxes The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. Free filing of state taxes For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Free filing of state taxes For certified historic structures, the credit percentage is increased from 20% to 26%. Free filing of state taxes For more information, see Form 3468, Investment Credit. Free filing of state taxes Request for Copy or Transcript of Tax Return Request for copy of tax return. Free filing of state taxes   You can use Form 4506 to order a copy of your tax return. Free filing of state taxes Generally, there is a $57 fee for requesting each copy of a tax return. Free filing of state taxes If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. Free filing of state taxes Request for transcript of tax return. Free filing of state taxes   You can use Form 4506-T to order a free transcript of your tax return. Free filing of state taxes A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Free filing of state taxes You can also call 1-800-829-1040 to order a transcript. Free filing of state taxes How To Get Tax Help Special IRS assistance. Free filing of state taxes   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. Free filing of state taxes We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. Free filing of state taxes Call 1-866-562-5227 Monday through FridayIn English–7 a. Free filing of state taxes m. Free filing of state taxes to 10 p. Free filing of state taxes m. Free filing of state taxes local timeIn Spanish–8 a. Free filing of state taxes m. Free filing of state taxes to 9:30 p. Free filing of state taxes m. Free filing of state taxes local time   The IRS website at www. Free filing of state taxes irs. Free filing of state taxes gov has notices and other tax relief information. Free filing of state taxes Check it periodically for any new guidance. Free filing of state taxes 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 filing of state taxes By selecting the method that is best for you, you will have quick and easy access to tax help. Free filing of state taxes Contacting your Taxpayer Advocate. Free filing of state taxes   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 filing of state taxes Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Free filing of state taxes Our service is free, confidential, and tailored to meet your needs. Free filing of state taxes You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. Free filing of state taxes TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Free filing of state taxes This includes businesses as well as individuals. Free filing of state taxes TAS employees know the IRS and how to navigate it. Free filing of state taxes We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. Free filing of state taxes TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Free filing of state taxes You can call your local advocate, whose number is in your phone book, in Pub. Free filing of state taxes 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Free filing of state taxes irs. Free filing of state taxes gov/advocate. Free filing of state taxes You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Free filing of state taxes You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Free filing of state taxes taxtoolkit. Free filing of state taxes irs. Free filing of state taxes gov. Free filing of state taxes Low Income Taxpayer Clinics (LITCs). Free filing of state taxes   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Free filing of state taxes LITCs are independent from the IRS. Free filing of state taxes Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. Free filing of state taxes If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Free filing of state taxes For more information, see Publication 4134, Low Income Taxpayer Clinic List. Free filing of state taxes This publication is available at www. Free filing of state taxes irs. Free filing of state taxes gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Free filing of state taxes Free tax services. Free filing of state taxes   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Free filing of state taxes It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Free filing of state taxes It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Free filing of state taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free filing of state taxes Free help with your return. Free filing of state taxes   Free help in preparing your return is available nationwide from IRS-trained volunteers. Free filing of state taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free filing of state taxes 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 filing of state taxes To find the nearest VITA or TCE site, call 1-800-829-1040. Free filing of state taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free filing of state taxes To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Free filing of state taxes aarp. Free filing of state taxes org/money/taxaide. Free filing of state taxes   For more information on these programs, go to www. Free filing of state taxes irs. Free filing of state taxes gov and enter keyword “VITA” in the upper right-hand corner. Free filing of state taxes Internet. Free filing of state taxes You can access the IRS website at www. Free filing of state taxes irs. Free filing of state taxes gov 24 hours a day, 7 days a week to: E-file your return. Free filing of state taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free filing of state taxes Check the status of your 2009 refund. Free filing of state taxes Go to www. Free filing of state taxes irs. Free filing of state taxes gov and click on Where's My Refund. Free filing of state taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free filing of state taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free filing of state taxes Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free filing of state taxes Download forms, instructions, and publications. Free filing of state taxes Order IRS products online. Free filing of state taxes Research your tax questions online. Free filing of state taxes Search publications online by topic or keyword. Free filing of state taxes Use the online Internal Revenue Code, Regulations, or other official guidance. Free filing of state taxes View Internal Revenue Bulletins (IRBs) published in the last few years. Free filing of state taxes Figure your withholding allowances using the withholding calculator online at www. Free filing of state taxes irs. Free filing of state taxes gov/individuals. Free filing of state taxes Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Free filing of state taxes Sign up to receive local and national tax news by email. Free filing of state taxes Get information on starting and operating a small business. Free filing of state taxes Phone. Free filing of state taxes Many services are available by phone. Free filing of state taxes Ordering forms, instructions, and publications. Free filing of state taxes Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Free filing of state taxes You should receive your order within 10 days. Free filing of state taxes Asking tax questions. Free filing of state taxes Call the IRS with your tax questions at 1-800-829-1040. Free filing of state taxes Solving problems. Free filing of state taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Free filing of state taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free filing of state taxes Call your local Taxpayer Assistance Center for an appointment. Free filing of state taxes To find the number, go to www. Free filing of state taxes irs. Free filing of state taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free filing of state taxes TTY/TDD equipment. Free filing of state taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free filing of state taxes TeleTax topics. Free filing of state taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free filing of state taxes Refund information. Free filing of state taxes To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Free filing of state taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Free filing of state taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free filing of state taxes Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free filing of state taxes Refunds are sent out weekly on Fridays. Free filing of state taxes If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Free filing of state taxes Other refund information. Free filing of state taxes To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Free filing of state taxes Evaluating the quality of our telephone services. Free filing of state taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free filing of state taxes One method is for a second IRS representative to listen in on or record random telephone calls. Free filing of state taxes Another is to ask some callers to complete a short survey at the end of the call. Free filing of state taxes Walk-in. Free filing of state taxes Many products and services are available on a walk-in basis. Free filing of state taxes Products. Free filing of state taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free filing of state taxes 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 filing of state taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free filing of state taxes Services. Free filing of state taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Free filing of state taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free filing of state taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Free filing of state taxes No appointment is necessary—just walk in. Free filing of state taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Free filing of state taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Free filing of state taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Free filing of state taxes All other issues will be handled without an appointment. Free filing of state taxes To find the number of your local office, go to www. Free filing of state taxes irs. Free filing of state taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free filing of state taxes Mail. Free filing of state taxes You can send your order for forms, instructions, and publications to the address below. Free filing of state taxes You should receive a response within 10 days after your request is received. Free filing of state taxes Internal Revenue Service1201 N. Free filing of state taxes Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Free filing of state taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free filing of state taxes Prior-year forms, instructions, and publications. Free filing of state taxes Tax Map: an electronic research tool and finding aid. Free filing of state taxes Tax law frequently asked questions. Free filing of state taxes Tax Topics from the IRS telephone response system. Free filing of state taxes Internal Revenue Code—Title 26 of the U. Free filing of state taxes S. Free filing of state taxes Code. Free filing of state taxes Fill-in, print, and save features for most tax forms. Free filing of state taxes Internal Revenue Bulletins. Free filing of state taxes Toll-free and email technical support. Free filing of state taxes Two releases during the year. Free filing of state taxes – The first release will ship the beginning of January 2010. Free filing of state taxes – The final release will ship the beginning of March 2010. Free filing of state taxes Purchase the DVD from National Technical Information Service (NTIS) at www. Free filing of state taxes irs. Free filing of state taxes gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 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