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Free tax filing 2012 online Medical and Dental Expenses Checklist. Free tax filing 2012 online See Publication 502 for more information about these and other expenses. Free tax filing 2012 online Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. Free tax filing 2012 online Recording fees, basis to include, Real estate taxes. Free tax filing 2012 online Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Free tax filing 2012 online Nonqualified plans, Nonqualified deferred compensation plans. Free tax filing 2012 online Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Free tax filing 2012 online Delivery services, Private delivery services. Free tax filing 2012 online Business-related travel expense, Table 26-1. Free tax filing 2012 online Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Free tax filing 2012 online Demutualization of life insurance companies, Demutualization of life insurance companies. Free tax filing 2012 online Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Free tax filing 2012 online Medical and Dental Expenses Checklist. Free tax filing 2012 online See Publication 502 for more information about these and other expenses. Free tax filing 2012 online Dependent care Benefits, Dependent care benefits. Free tax filing 2012 online , Dependent Care Benefits Center, Dependent care center. Free tax filing 2012 online Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. Free tax filing 2012 online , Exception for adopted child. Free tax filing 2012 online , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Free tax filing 2012 online (see also Child tax credit) Birth of, Death or birth. Free tax filing 2012 online Born and died within year, Exception. Free tax filing 2012 online , Born and died in 2013. Free tax filing 2012 online Death of, Death or birth. Free tax filing 2012 online Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. Free tax filing 2012 online Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. Free tax filing 2012 online Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Free tax filing 2012 online , Taxpayer identification numbers for aliens. Free tax filing 2012 online Alien dependents, Born and died in 2013. Free tax filing 2012 online Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Free tax filing 2012 online Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Free tax filing 2012 online Deposits, Fees and deposits. Free tax filing 2012 online Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Free tax filing 2012 online Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Free tax filing 2012 online Cars, Depreciation and section 179 deductions. Free tax filing 2012 online Change of use of property, Basis for depreciation. Free tax filing 2012 online Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Free tax filing 2012 online Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. Free tax filing 2012 online Land, no depreciation of, Land. Free tax filing 2012 online Rental property, Depreciation. Free tax filing 2012 online , Depreciation Designated Roth Account Defined. Free tax filing 2012 online , Designated Roth accounts. Free tax filing 2012 online Designated Roth account, Designated Roth accounts. Free tax filing 2012 online , Designated Roth accounts. Free tax filing 2012 online Destroyed records, Destroyed records. Free tax filing 2012 online Diaper service, Table 21-1. Free tax filing 2012 online Medical and Dental Expenses Checklist. Free tax filing 2012 online See Publication 502 for more information about these and other expenses. Free tax filing 2012 online Differential wage payments, Differential wage payments. Free tax filing 2012 online Differential wages Wages for reservists Military reserves, Differential wage payments. Free tax filing 2012 online Direct deposit of refunds, Refunds Directors' fees, Corporate director. Free tax filing 2012 online Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Free tax filing 2012 online , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Free tax filing 2012 online Armed forces, Disability. Free tax filing 2012 online Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Free tax filing 2012 online Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. Free tax filing 2012 online Medical and Dental Expenses Checklist. Free tax filing 2012 online See Publication 502 for more information about these and other expenses. Free tax filing 2012 online Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Free tax filing 2012 online Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Free tax filing 2012 online Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Free tax filing 2012 online Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Free tax filing 2012 online Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Free tax filing 2012 online Social security and railroad retirement benefits, deductions for, Disability payments. Free tax filing 2012 online Special school or home for, deductibility of medical expense, Table 21-1. Free tax filing 2012 online Medical and Dental Expenses Checklist. Free tax filing 2012 online See Publication 502 for more information about these and other expenses. Free tax filing 2012 online Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Free tax filing 2012 online Workers' compensation, Workers' Compensation Disability Income, Disability income. Free tax filing 2012 online Disability benefits Earned income credit, Form 4029. Free tax filing 2012 online Disability insurance payments Earned income credit, Disability insurance payments. Free tax filing 2012 online Disability, permanent and total disability, Permanent and total disability. Free tax filing 2012 online Disabled Child, Permanently and totally disabled. Free tax filing 2012 online Dependent, Disabled dependent working at sheltered workshop. Free tax filing 2012 online Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Free tax filing 2012 online , Disaster relief payments. Free tax filing 2012 online , Disaster relief. Free tax filing 2012 online (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Free tax filing 2012 online Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Free tax filing 2012 online Unemployment assistance, Types of unemployment compensation. Free tax filing 2012 online Employer's emergency disaster fund, Employer's emergency disaster fund. Free tax filing 2012 online Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Free tax filing 2012 online Grants or payments, Disaster relief grants. Free tax filing 2012 online Replacement of lost or destroyed property, Disaster relief. Free tax filing 2012 online Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Free tax filing 2012 online , Adjusted Basis Disclosure statement, Disclosure statement. Free tax filing 2012 online Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. Free tax filing 2012 online Distributions, Eligible rollover distributions. Free tax filing 2012 online (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). Free tax filing 2012 online Qualified reservist, Qualified reservist distributions. Free tax filing 2012 online Required minimum distributions, Required distributions. Free tax filing 2012 online , Required distributions. Free tax filing 2012 online , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. Free tax filing 2012 online Dividends, Dividends and Other Distributions, Form 1099-DIV. Free tax filing 2012 online , More information. Free tax filing 2012 online (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. Free tax filing 2012 online Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Free tax filing 2012 online Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. Free tax filing 2012 online Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Free tax filing 2012 online Insurance dividends, Dividends on insurance policies. Free tax filing 2012 online Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Free tax filing 2012 online Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Free tax filing 2012 online Qualified, Qualified Dividends, Qualified dividends. Free tax filing 2012 online Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Free tax filing 2012 online Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Free tax filing 2012 online Sold stock, Dividends on stock sold. Free tax filing 2012 online Stockholder debts when canceled as, Stockholder debt. Free tax filing 2012 online Veterans' insurance, Dividends on veterans' insurance. Free tax filing 2012 online Divorced parents, Children of divorced or separated parents (or parents who live apart). Free tax filing 2012 online , Applying this special rule to divorced or separated parents (or parents who live apart). Free tax filing 2012 online Divorced taxpayers, Alimony. Free tax filing 2012 online (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Free tax filing 2012 online Child custody, Custodial parent and noncustodial parent. Free tax filing 2012 online Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Free tax filing 2012 online Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Free tax filing 2012 online , Divorced persons. Free tax filing 2012 online IRAs, Kay Bailey Hutchison Spousal IRA. Free tax filing 2012 online , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Free tax filing 2012 online Mortgage interest, payment as alimony, Divorced or separated individuals. Free tax filing 2012 online Personal exemption, Divorced or separated spouse. Free tax filing 2012 online Real estate taxes, allocation of, Divorced individuals. Free tax filing 2012 online Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Free tax filing 2012 online Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Free tax filing 2012 online Domestic help Withholding, Household workers. Free tax filing 2012 online Domestic help, no exemption for, Housekeepers, maids, or servants. Free tax filing 2012 online
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Contact My Local Office in Kentucky

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bowling Green 200 West Professional
Park Court
Bowling Green, KY 42104

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(270) 782-7667
Hopkinsville 121 W. Tenth St.
Hopkinsville, KY 42240

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(270) 886-6625 
Lexington  1500 Leestown Rd.
Lexington, KY 40511 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(859) 244-2400 
Louisville  600 Dr. Martin Luther
King Jr. Place
Louisville, KY 40202 

Monday-Friday - 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(502) 582-6700 
Owensboro  401 Frederica St.
Owensboro, KY 42301 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

   Services Provided

(270) 852-8490 
Paducah  2765 Wayne Sullivan Dr.
Paducah, KY 42003 

Monday - Friday  8:30 a.m. - 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

Services Provided

(270) 443-1977 
Prestonsburg  311 N. Arnold Ave.
Prestonsburg, KY 41653 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(606) 889-1590 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (502) 582-6030 in Louisville or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
600 Dr. Martin Luther King, Jr. Place
Room 321
Louisville, KY 40202

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free Tax Filing 2012 Online

Free tax filing 2012 online Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free tax filing 2012 online Definitions The following definitions are used throughout this publication. Free tax filing 2012 online Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. Free tax filing 2012 online Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). Free tax filing 2012 online Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Free tax filing 2012 online Limits on personal casualty or theft losses in the Kansas disaster area. Free tax filing 2012 online   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. Free tax filing 2012 online Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Free tax filing 2012 online When to deduct the loss. Free tax filing 2012 online   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Free tax filing 2012 online However, the Kansas disaster area is a Presidentially declared disaster. Free tax filing 2012 online Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Free tax filing 2012 online The deadline for making this election has expired. Free tax filing 2012 online   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. Free tax filing 2012 online Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. Free tax filing 2012 online   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. Free tax filing 2012 online They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. Free tax filing 2012 online Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Free tax filing 2012 online They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Free tax filing 2012 online Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Free tax filing 2012 online Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Free tax filing 2012 online However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. Free tax filing 2012 online For more information, see the Instructions for Form 4684. Free tax filing 2012 online Net Operating Losses Qualified recovery assistance loss. Free tax filing 2012 online   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Free tax filing 2012 online However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. Free tax filing 2012 online In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Free tax filing 2012 online   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. Free tax filing 2012 online Qualified recovery assistance casualty loss. Free tax filing 2012 online   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. Free tax filing 2012 online For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. Free tax filing 2012 online Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Free tax filing 2012 online Amended return. Free tax filing 2012 online   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. Free tax filing 2012 online More information. Free tax filing 2012 online    For more information on NOLs, see Publication 536. Free tax filing 2012 online IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. Free tax filing 2012 online Definitions Qualified recovery assistance distribution. Free tax filing 2012 online   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. Free tax filing 2012 online The distribution was made after May 3, 2007, and before January 1, 2009. Free tax filing 2012 online Your main home was located in the Kansas disaster area on May 4, 2007. Free tax filing 2012 online You sustained an economic loss because of the storms and tornadoes. Free tax filing 2012 online 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 tax filing 2012 online   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. Free tax filing 2012 online Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Free tax filing 2012 online   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Free tax filing 2012 online If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Free tax filing 2012 online   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. Free tax filing 2012 online Eligible retirement plan. Free tax filing 2012 online   An eligible retirement plan can be any of the following. Free tax filing 2012 online A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Free tax filing 2012 online A qualified annuity plan. Free tax filing 2012 online A tax-sheltered annuity contract. Free tax filing 2012 online A governmental section 457 deferred compensation plan. Free tax filing 2012 online A traditional, SEP, SIMPLE, or Roth IRA. Free tax filing 2012 online Main home. Free tax filing 2012 online   Generally, your main home is the home where you live most of the time. Free tax filing 2012 online A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Free tax filing 2012 online Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Free tax filing 2012 online However, if you elect, you can include the entire distribution in your income in the year it was received. Free tax filing 2012 online Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Free tax filing 2012 online However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. Free tax filing 2012 online For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Free tax filing 2012 online Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Free tax filing 2012 online Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Free tax filing 2012 online However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Free tax filing 2012 online You have three years from the day after the date you received the distribution to make a repayment. Free tax filing 2012 online Amounts that are repaid are treated as a qualified rollover and are not included in income. Free tax filing 2012 online Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Free tax filing 2012 online See Form 8915 for more information on how to report repayments. Free tax filing 2012 online Exceptions. Free tax filing 2012 online   You cannot repay the following types of distributions. Free tax filing 2012 online Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Free tax filing 2012 online Required minimum distributions. Free tax filing 2012 online 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 tax filing 2012 online How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Free tax filing 2012 online 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Free tax filing 2012 online See Qualified recovery assistance distribution on page 3. Free tax filing 2012 online If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. Free tax filing 2012 online Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Free tax filing 2012 online If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. Free tax filing 2012 online You can amend your 2007 income tax return by using Form 1040X. Free tax filing 2012 online You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. Free tax filing 2012 online See Form 8915 and Form 8606 on this page. Free tax filing 2012 online Form 8915. Free tax filing 2012 online   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Free tax filing 2012 online Before you complete the form, modify the form as follows. Free tax filing 2012 online Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Free tax filing 2012 online ” To the right of the title, cross out “2005” and enter “2007. Free tax filing 2012 online ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Free tax filing 2012 online ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Free tax filing 2012 online ” On lines 10 and 11, cross out “2005” and enter “2007. Free tax filing 2012 online ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Free tax filing 2012 online ” On line 12, cross out “hurricane” and enter “recovery assistance. Free tax filing 2012 online ” On lines 13 and 14, cross out “line 15b” and “line 25b. Free tax filing 2012 online ” On lines 18 and 19, cross out “2005” and enter “2007. Free tax filing 2012 online ”   You can now complete Form 8915. Free tax filing 2012 online For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Free tax filing 2012 online See Example 1 on page 5 to see how to complete Form 8915. Free tax filing 2012 online Form 8606. Free tax filing 2012 online   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Free tax filing 2012 online Before you complete or amend the form, use the following additional instructions. Free tax filing 2012 online Form 8606, Part I. Free tax filing 2012 online    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Free tax filing 2012 online Do not enter an amount less than -0-. Free tax filing 2012 online Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Free tax filing 2012 online Complete line 15 as follows. Free tax filing 2012 online If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Free tax filing 2012 online Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Free tax filing 2012 online If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. Free tax filing 2012 online The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Free tax filing 2012 online Enter the result in the white space in the bottom margin of the form under line 15. Free tax filing 2012 online To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Free tax filing 2012 online Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Free tax filing 2012 online Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Free tax filing 2012 online To the left of this amount, enter “Other distributions. Free tax filing 2012 online ” Form 8606, Part III. Free tax filing 2012 online    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Free tax filing 2012 online Complete line 25 as follows. Free tax filing 2012 online If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Free tax filing 2012 online Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Free tax filing 2012 online If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. Free tax filing 2012 online The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Free tax filing 2012 online Enter the result in the white space in the bottom margin of the form under line 25. Free tax filing 2012 online To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Free tax filing 2012 online Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Free tax filing 2012 online Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Free tax filing 2012 online To the left of this amount, enter “Other distributions. Free tax filing 2012 online ” Example 1. Free tax filing 2012 online   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Free tax filing 2012 online Her home was located in the Kansas disaster area. Free tax filing 2012 online On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. Free tax filing 2012 online Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. Free tax filing 2012 online Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Free tax filing 2012 online Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Free tax filing 2012 online   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. Free tax filing 2012 online Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. Free tax filing 2012 online Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Free tax filing 2012 online Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Free tax filing 2012 online ” This amount is then reported on Form 8915, line 13. Free tax filing 2012 online Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Free tax filing 2012 online See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Free tax filing 2012 online This image is too large to be displayed in the current screen. Free tax filing 2012 online Please click the link to view the image. Free tax filing 2012 online 2005 Form 8915, page 1, Illustrated Example 1. Free tax filing 2012 online This image is too large to be displayed in the current screen. Free tax filing 2012 online Please click the link to view the image. Free tax filing 2012 online 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Free tax filing 2012 online Please click the link to view the image. Free tax filing 2012 online Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Free tax filing 2012 online See Qualified recovery assistance distribution on page 3. Free tax filing 2012 online You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. Free tax filing 2012 online See Form 8915 and Form 8606 below. Free tax filing 2012 online Form 8915. Free tax filing 2012 online   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Free tax filing 2012 online Before you complete the form, modify the form as follows. Free tax filing 2012 online Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Free tax filing 2012 online ” To the right of the title, cross out “2006” and enter “2008. Free tax filing 2012 online ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. Free tax filing 2012 online ” At the top of column (a) cross out “2006” and enter “2008. Free tax filing 2012 online ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Free tax filing 2012 online ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Free tax filing 2012 online ” On lines 17 and 19, cross out “2006” and enter “2008. Free tax filing 2012 online ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Free tax filing 2012 online ” On line 21, cross out “hurricane” and enter “recovery assistance. Free tax filing 2012 online ” On lines 22 and 23, cross out “line 15b” and “line 25b. Free tax filing 2012 online ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Free tax filing 2012 online ” On lines 32 and 34, cross out “2006” and enter “2008. Free tax filing 2012 online ”   You can now complete Form 8915. Free tax filing 2012 online For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Free tax filing 2012 online Example 2. Free tax filing 2012 online   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. Free tax filing 2012 online Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Free tax filing 2012 online Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. Free tax filing 2012 online See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Free tax filing 2012 online This image is too large to be displayed in the current screen. Free tax filing 2012 online Please click the link to view the image. Free tax filing 2012 online 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Free tax filing 2012 online Please click the link to view the image. Free tax filing 2012 online 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Free tax filing 2012 online   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Free tax filing 2012 online Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. Free tax filing 2012 online Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. Free tax filing 2012 online For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Free tax filing 2012 online To be a qualified distribution, the distribution must meet all of the following requirements. Free tax filing 2012 online 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 tax filing 2012 online The distribution was received after November 4, 2006, and before May 5, 2007. Free tax filing 2012 online The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. Free tax filing 2012 online Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Free tax filing 2012 online Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Free tax filing 2012 online A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Free tax filing 2012 online You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Free tax filing 2012 online See How to report, next, for information on completing Form 8915. Free tax filing 2012 online How to report. Free tax filing 2012 online   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. Free tax filing 2012 online Before you complete the form, modify the form as follows. Free tax filing 2012 online Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Free tax filing 2012 online ” To the right of the title, cross out “2005” and enter “2006” or “2007. Free tax filing 2012 online ” Enter only the year the distribution was received. Free tax filing 2012 online Cross out “Hurricane” in the title of Part IV and enter “Kansas. Free tax filing 2012 online ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Free tax filing 2012 online ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Free tax filing 2012 online ” You can now complete Part IV of Form 8915. Free tax filing 2012 online Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Free tax filing 2012 online Attach Form 8915 to your original or amended return for the year of the distribution. Free tax filing 2012 online Amended return. Free tax filing 2012 online   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. Free tax filing 2012 online Loans From Qualified Plans The following benefits are available to qualified individuals. Free tax filing 2012 online Increases to the limits for distributions treated as loans from employer plans. Free tax filing 2012 online A 1-year suspension for payments due on plan loans. Free tax filing 2012 online Qualified individual. Free tax filing 2012 online   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. Free tax filing 2012 online 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 tax filing 2012 online Limits on plan loans. Free tax filing 2012 online   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Free tax filing 2012 online In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Free tax filing 2012 online If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. Free tax filing 2012 online One-year suspension of loan payments. Free tax filing 2012 online   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Free tax filing 2012 online To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. Free tax filing 2012 online Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. Free tax filing 2012 online The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Free tax filing 2012 online The special allowance applies only for the first year the property is placed in service. Free tax filing 2012 online The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Free tax filing 2012 online There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Free tax filing 2012 online You can elect not to deduct the special allowance for qualified recovery assistance property. Free tax filing 2012 online If you make this election for any property, it applies to all property in the same class placed in service during the year. Free tax filing 2012 online Qualified recovery assistance property. Free tax filing 2012 online   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Free tax filing 2012 online Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Free tax filing 2012 online Water utility property. Free tax filing 2012 online Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Free tax filing 2012 online (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Free tax filing 2012 online ) Qualified leasehold improvement property. Free tax filing 2012 online Nonresidential real property and residential rental property. Free tax filing 2012 online   For more information on this property, see Publication 946. Free tax filing 2012 online Other tests to be met. Free tax filing 2012 online   To be qualified recovery assistance property, the property must also meet all of the following tests. Free tax filing 2012 online You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. Free tax filing 2012 online The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Free tax filing 2012 online Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. Free tax filing 2012 online The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Free tax filing 2012 online Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Free tax filing 2012 online Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. Free tax filing 2012 online Excepted property. Free tax filing 2012 online   Qualified recovery assistance property does not include any of the following. Free tax filing 2012 online Property required to be depreciated using the Alternative Depreciation System (ADS). Free tax filing 2012 online Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Free tax filing 2012 online Property for which you are claiming a commercial revitalization deduction. Free tax filing 2012 online Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Free tax filing 2012 online Property placed in service and disposed of in the same tax year. Free tax filing 2012 online Property converted from business use to personal use in the same tax year it is placed in service. Free tax filing 2012 online Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Free tax filing 2012 online Recapture of special allowance. Free tax filing 2012 online   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Free tax filing 2012 online Amended return. Free tax filing 2012 online   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Free tax filing 2012 online Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. Free tax filing 2012 online Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. Free tax filing 2012 online Increased dollar limit. Free tax filing 2012 online   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Free tax filing 2012 online   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. Free tax filing 2012 online Qualified section 179 recovery assistance property. Free tax filing 2012 online   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Free tax filing 2012 online Section 179 property does not include nonresidential real property or residential rental property. Free tax filing 2012 online For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Free tax filing 2012 online Amended return. Free tax filing 2012 online   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Free tax filing 2012 online Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Free tax filing 2012 online The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Free tax filing 2012 online Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Free tax filing 2012 online Use Form 5884-A to claim the credit. Free tax filing 2012 online See Form 5884-A later. Free tax filing 2012 online The following rules and definitions apply. Free tax filing 2012 online Employers affected by the storms and tornadoes. Free tax filing 2012 online   The following definitions apply to employers affected by the storms and tornadoes. Free tax filing 2012 online Eligible employer. Free tax filing 2012 online   For this purpose, an eligible employer is any employer who meets all of the following. Free tax filing 2012 online Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Free tax filing 2012 online Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Free tax filing 2012 online Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. Free tax filing 2012 online Eligible employee. Free tax filing 2012 online   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. Free tax filing 2012 online An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. Free tax filing 2012 online Qualified wages. Free tax filing 2012 online   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. Free tax filing 2012 online In addition, the wages must have been paid or incurred after May 4, 2007. Free tax filing 2012 online    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 tax filing 2012 online    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Free tax filing 2012 online Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Free tax filing 2012 online Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Free tax filing 2012 online   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 tax filing 2012 online For a special rule that applies to railroad employees, see section 51(h)(1)(B). Free tax filing 2012 online   Qualified wages do not include the following. Free tax filing 2012 online Wages paid to your dependent or a related individual. Free tax filing 2012 online See section 51(i)(1). Free tax filing 2012 online 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 tax filing 2012 online Wages for services of replacement workers during a strike or lockout. Free tax filing 2012 online Form 5884-A. Free tax filing 2012 online   Use Section A of Form 5884-A (Rev. Free tax filing 2012 online October 2006) to claim the employer retention credit. Free tax filing 2012 online Section B does not apply to the Kansas disaster area. Free tax filing 2012 online Before you complete the form, modify the form as follows. Free tax filing 2012 online Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Free tax filing 2012 online ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. Free tax filing 2012 online ”   Complete the form as instructed. Free tax filing 2012 online Lines 1b and 1c do not apply. Free tax filing 2012 online Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Free tax filing 2012 online On the dotted line to the left of line 1x, enter “5884-A. Free tax filing 2012 online ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Free tax filing 2012 online Amended return. Free tax filing 2012 online   You may have to amend a previously filed return to claim the employee retention credit. Free tax filing 2012 online Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Free tax filing 2012 online Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Free tax filing 2012 online Amended return. Free tax filing 2012 online   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. Free tax filing 2012 online Request for Copy or Transcript of Tax Return Request for copy of tax return. Free tax filing 2012 online   You can use Form 4506 to order a copy of your tax return. Free tax filing 2012 online Generally, there is a $39. Free tax filing 2012 online 00 fee (subject to change) for requesting each copy of a tax return. Free tax filing 2012 online If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. Free tax filing 2012 online Request for transcript of tax return. Free tax filing 2012 online   You can use Form 4506-T to order a free transcript of your tax return. Free tax filing 2012 online A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Free tax filing 2012 online You can also call 1-800-829-1040 to order a transcript. Free tax filing 2012 online How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free tax filing 2012 online By selecting the method that is best for you, you will have quick and easy access to tax help. Free tax filing 2012 online Contacting your Taxpayer Advocate. Free tax filing 2012 online   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 tax filing 2012 online   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Free tax filing 2012 online You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Free tax filing 2012 online You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Free tax filing 2012 online For more information, go to www. Free tax filing 2012 online irs. Free tax filing 2012 online gov/advocate. Free tax filing 2012 online Low Income Taxpayer Clinics (LITCs). Free tax filing 2012 online   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Free tax filing 2012 online The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Free tax filing 2012 online Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Free tax filing 2012 online It is available at www. Free tax filing 2012 online irs. Free tax filing 2012 online gov or your local IRS office. Free tax filing 2012 online Free tax services. Free tax filing 2012 online   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Free tax filing 2012 online It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Free tax filing 2012 online It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Free tax filing 2012 online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free tax filing 2012 online Free help with your return. Free tax filing 2012 online   Free help in preparing your return is available nationwide from IRS-trained volunteers. Free tax filing 2012 online The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free tax filing 2012 online 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 tax filing 2012 online To find a site near you, call 1-800-829-1040. Free tax filing 2012 online Or to find the nearest AARP TaxAide site, visit AARP's website at www. Free tax filing 2012 online aarp. Free tax filing 2012 online org/taxaide or call 1-888-227-7669. Free tax filing 2012 online For more information on these programs, go to www. Free tax filing 2012 online irs. Free tax filing 2012 online gov and enter keyword “VITA” in the upper right-hand corner. Free tax filing 2012 online Internet. Free tax filing 2012 online You can access the IRS website at www. Free tax filing 2012 online irs. Free tax filing 2012 online gov 24 hours a day, 7 days a week to: E-file your return. Free tax filing 2012 online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free tax filing 2012 online Check the status of your refund. Free tax filing 2012 online Click on Where's My Refund. Free tax filing 2012 online Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Free tax filing 2012 online Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax filing 2012 online Download forms, instructions, and publications. Free tax filing 2012 online Order IRS products online. Free tax filing 2012 online Research your tax questions online. Free tax filing 2012 online Search publications online by topic or keyword. 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Free tax filing 2012 online Asking tax questions. Free tax filing 2012 online Call the IRS with your tax questions at 1-800-829-1040. Free tax filing 2012 online Solving problems. Free tax filing 2012 online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Free tax filing 2012 online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free tax filing 2012 online Call your local Taxpayer Assistance Center for an appointment. Free tax filing 2012 online To find the number, go to www. Free tax filing 2012 online irs. Free tax filing 2012 online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free tax filing 2012 online TTY/TDD equipment. Free tax filing 2012 online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free tax filing 2012 online TeleTax topics. Free tax filing 2012 online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free tax filing 2012 online Refund information. Free tax filing 2012 online To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Free tax filing 2012 online Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Free tax filing 2012 online Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax filing 2012 online Evaluating the quality of our telephone services. Free tax filing 2012 online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free tax filing 2012 online One method is for a second IRS representative to listen in on or record random telephone calls. Free tax filing 2012 online Another is to ask some callers to complete a short survey at the end of the call. Free tax filing 2012 online Walk-in. Free tax filing 2012 online Many products and services are available on a walk-in basis. Free tax filing 2012 online Products. Free tax filing 2012 online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax filing 2012 online 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 tax filing 2012 online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free tax filing 2012 online Services. Free tax filing 2012 online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Free tax filing 2012 online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free tax filing 2012 online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Free tax filing 2012 online No appointment is necessary — just walk in. Free tax filing 2012 online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Free tax filing 2012 online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Free tax filing 2012 online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Free tax filing 2012 online All other issues will be handled without an appointment. Free tax filing 2012 online To find the number of your local office, go to www. Free tax filing 2012 online irs. Free tax filing 2012 online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free tax filing 2012 online Mail. Free tax filing 2012 online You can send your order for forms, instructions, and publications to the address below. Free tax filing 2012 online You should receive a response within 10 days after your request is received. Free tax filing 2012 online Internal Revenue Service 1201 N. Free tax filing 2012 online Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Free tax filing 2012 online You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Free tax filing 2012 online Prior-year forms, instructions, and publications. Free tax filing 2012 online Bonus: Historical Tax Products DVD - Ships with the final release. Free tax filing 2012 online IRS Tax Map: an electronic research tool and finding aid. Free tax filing 2012 online Tax law frequently asked questions (FAQ). Free tax filing 2012 online Tax Topics from the IRS telephone response system. Free tax filing 2012 online Fill-in, print, and save features for most tax forms. Free tax filing 2012 online Internal Revenue Bulletins. Free tax filing 2012 online Toll-free and email technical support. Free tax filing 2012 online The CD/DVD is released twice during the year in January and March. Free tax filing 2012 online Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Free tax filing 2012 online irs. Free tax filing 2012 online gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Free tax filing 2012 online Price is subject to change. Free tax filing 2012 online CD for small businesses. Free tax filing 2012 online Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Free tax filing 2012 online This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Free tax filing 2012 online All the business tax forms, instructions, and publications needed to successfully manage a business. Free tax filing 2012 online Tax law changes. Free tax filing 2012 online Tax Map: an electronic research tool and finding aid. Free tax filing 2012 online Web links to various government agencies, business associations, and IRS organizations. Free tax filing 2012 online “Rate the Product” survey—your opportunity to suggest changes for future editions. Free tax filing 2012 online A site map of the CD to help you navigate the pages of the CD with ease. Free tax filing 2012 online An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Free tax filing 2012 online An updated version of this CD is available each year in early April. Free tax filing 2012 online You can get a free copy by calling 1-800-829-3676 or by visiting www. Free tax filing 2012 online irs. 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