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H&r Block Tax

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H&r Block Tax

H&r block tax 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. H&r block tax 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). H&r block tax Definitions The following definitions are used throughout this publication. H&r block tax 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. H&r block tax See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. H&r block tax 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. H&r block tax You will need to know this date when using this publication for the various tax provisions. H&r block tax Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. H&r block tax 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. H&r block tax 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. H&r block tax 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. H&r block tax 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. H&r block tax 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. H&r block tax 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. H&r block tax Charles, Stone, Taney, Vernon, and Webster. H&r block tax 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. H&r block tax 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. H&r block tax *For more details, go to www. H&r block tax fema. H&r block tax 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. H&r block tax Charitable Giving Incentives. H&r block tax Net Operating Losses. H&r block tax Education Credits. H&r block tax Recapture of Federal Mortgage Subsidy. H&r block tax Tax Relief for Temporary Relocation. H&r block tax Employee Retention Credit. H&r block tax Employer Housing Credit and Exclusion. H&r block tax Demolition and Clean-up Costs. H&r block tax Increase in Rehabilitation Credit. H&r block tax Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. H&r block tax Clair, and Scott. H&r block tax 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. H&r block tax 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. H&r block tax 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. H&r block tax 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. H&r block tax 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. H&r block tax 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. H&r block tax Genevieve, St. H&r block tax Louis, the Independent City of St. H&r block tax Louis, Scott, Sullivan, and Worth. H&r block tax 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. H&r block tax 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. H&r block tax 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. H&r block tax 06/05/2008through07/25/2008 Wisconsin Lafayette. H&r block tax * For more details, go to www. H&r block tax fema. H&r block tax gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. H&r block tax Individuals. H&r block tax   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. H&r block tax 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. H&r block tax   A qualified contribution must also meet all of the following requirements. H&r block tax Be paid after May 1, 2008, and before January 1, 2009. H&r block tax The contribution must be for relief efforts in one or more Midwestern disaster areas. H&r block tax 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. H&r block tax   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. H&r block tax You can carry over any contributions you are not able to deduct for 2008 because of this limit. H&r block tax In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. H&r block tax Exception. H&r block tax   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. H&r block tax Corporations. H&r block tax   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. H&r block tax 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. H&r block tax 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. H&r block tax Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. H&r block tax Partners and shareholders. H&r block tax   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. H&r block tax More information. H&r block tax   For more information, see Publication 526 or Publication 542, Corporations. H&r block tax Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. H&r block tax Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. H&r block tax 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. H&r block tax 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. H&r block tax 41 cents per mile for the period July 1 through December 31, 2008. H&r block tax Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. H&r block tax 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. H&r block tax You cannot claim a deduction or credit for amounts you exclude. H&r block tax You must keep records of miles driven, time, place (or use), and purpose of the mileage. H&r block tax The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. H&r block tax 50. H&r block tax 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. H&r block tax 58. H&r block tax 5 cents per mile for the period July 1 through December 31, 2008. H&r block tax Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. H&r block tax 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. H&r block tax For more information, see Publication 547. H&r block tax Limits on personal casualty or theft losses. H&r block tax   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. H&r block tax 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. H&r block tax When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. H&r block tax 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. H&r block tax When to deduct the loss. H&r block tax   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. H&r block tax However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. H&r block tax Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. H&r block tax   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. H&r block tax Cross out “2008” and enter “2007” at the top of Form 4684. H&r block tax Time limit for making election. H&r block tax   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. H&r block tax The due date (without extensions) for filing your 2008 income tax return. H&r block tax The due date (with extensions) for filing your 2007 income tax return. H&r block tax Example. H&r block tax 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. H&r block tax Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. H&r block tax 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. H&r block tax 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). H&r block tax 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. H&r block tax For more information, see the Instructions for Form 4684. H&r block tax Net Operating Losses This benefit applies only to the counties in Table 1. H&r block tax Qualified disaster recovery assistance loss. H&r block tax   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. H&r block tax 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. H&r block tax In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. H&r block tax   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. H&r block tax Qualified disaster recovery assistance casualty loss. H&r block tax   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. H&r block tax 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. H&r block tax 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. H&r block tax More information. H&r block tax   For more information on NOLs, see Publication 536 or Publication 542, Corporations. H&r block tax 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. H&r block tax Definitions Qualified disaster recovery assistance distribution. H&r block tax   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. H&r block tax The distribution was made on or after the applicable disaster date and before January 1, 2010. H&r block tax Your main home was located in a Midwestern disaster area on the applicable disaster date. H&r block tax 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. H&r block tax 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. H&r block tax   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. H&r block tax Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. H&r block tax   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. H&r block tax 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. H&r block tax   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. H&r block tax Eligible retirement plan. H&r block tax   An eligible retirement plan can be any of the following. H&r block tax A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). H&r block tax A qualified annuity plan. H&r block tax A tax-sheltered annuity contract. H&r block tax A governmental section 457 deferred compensation plan. H&r block tax A traditional, SEP, SIMPLE, or Roth IRA. H&r block tax Main home. H&r block tax   Generally, your main home is the home where you live most of the time. H&r block tax A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. H&r block tax Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. H&r block tax Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. H&r block tax However, if you elect, you can include the entire distribution in your income in the year it was received. H&r block tax 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). H&r block tax 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. H&r block tax For more information, see Form 8930. H&r block tax Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. H&r block tax 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. H&r block tax Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. H&r block tax However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. H&r block tax You have three years from the day after the date you received the distribution to make a repayment. H&r block tax Amounts that are repaid are treated as a qualified rollover and are not included in income. H&r block tax Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. H&r block tax See Form 8930 for more information on how to report repayments. H&r block tax Exceptions. H&r block tax   You cannot repay the following types of distributions. H&r block tax Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). H&r block tax Required minimum distributions. H&r block tax 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. H&r block tax 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. H&r block tax 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. H&r block tax For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. H&r block tax To be a qualified distribution, the distribution must meet all of the following requirements. H&r block tax 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. H&r block tax The distribution was received after the date that was 6 months before the day after the applicable disaster date. H&r block tax 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. H&r block tax Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. H&r block tax Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. H&r block tax 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. H&r block tax You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. H&r block tax Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. H&r block tax The following benefits are available to qualified individuals. H&r block tax Increases to the limits for distributions treated as loans from employer plans. H&r block tax A 1-year suspension for payments due on plan loans. H&r block tax Qualified individual. H&r block tax   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. H&r block tax 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. H&r block tax Limits on plan loans. H&r block tax   The $50,000 limit for distributions treated as plan loans is increased to $100,000. H&r block tax In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. H&r block tax 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. H&r block tax One-year suspension of loan payments. H&r block tax   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. H&r block tax 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. H&r block tax Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. H&r block tax 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. H&r block tax Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. H&r block tax 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. H&r block tax Earned income. H&r block tax    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. H&r block tax 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. H&r block tax Joint returns. H&r block tax   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. H&r block tax If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. H&r block tax Making the election. H&r block tax   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. H&r block tax However, you can make the election for the additional child tax credit even if you do not take the EIC. H&r block tax   Electing to use your 2007 earned income can increase or decrease your EIC. H&r block tax Take the following steps to decide whether to make the election. H&r block tax Figure your 2008 EIC using your 2007 earned income. H&r block tax Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. H&r block tax Add the results of (1) and (2). H&r block tax Figure your 2008 EIC using your 2008 earned income. H&r block tax Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. H&r block tax Add the results of (4) and (5). H&r block tax Compare the results of (3) and (6). H&r block tax If (3) is larger than (6), it is to your benefit to make the election. H&r block tax If (3) is equal to or smaller than (6), making the election will not help you. H&r block tax   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. H&r block tax   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. H&r block tax Getting your 2007 tax return information. H&r block tax   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. H&r block tax You can also get this information by visiting the IRS website at www. H&r block tax irs. H&r block tax gov. H&r block tax   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. H&r block tax See Request for Copy or Transcript of Tax Return on page 11. H&r block tax 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. H&r block tax 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. H&r block tax The additional exemption amount is claimed on Form 8914. H&r block tax You can claim an additional exemption amount only one time for a specific individual. H&r block tax If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. H&r block tax The maximum additional exemption amount you can claim for all displaced individuals is $2,000. H&r block tax Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. H&r block tax The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. H&r block tax If married filing separately, the $2,000 can be divided in $500 increments between the spouses. H&r block tax 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. H&r block tax 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. H&r block tax 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). H&r block tax 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. H&r block tax 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. H&r block tax You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. H&r block tax You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. H&r block tax Food, clothing, or personal items consumed or used by the displaced individual. H&r block tax Reimbursement for the cost of any long distance telephone calls made by the displaced individual. H&r block tax Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. H&r block tax 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. H&r block tax 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. H&r block tax For more information, see Form 8914. H&r block tax Education Credits This benefit applies only to the counties in Table 1. H&r block tax 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. H&r block tax 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. H&r block tax The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. H&r block tax The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. H&r block tax This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. H&r block tax 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. H&r block tax Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. H&r block tax For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. H&r block tax 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. H&r block tax 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. H&r block tax The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. H&r block tax You will need to contact the eligible educational institution for qualified room and board costs. H&r block tax For more information, see Form 8863. H&r block tax See Form 8917 for the tuition and fees deduction. H&r block tax Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. H&r block tax 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. H&r block tax 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. H&r block tax 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. H&r block tax 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. H&r block tax 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. H&r block tax 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. H&r block tax 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. H&r block tax This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. H&r block tax You may also have to reduce certain tax attributes by the amount excluded. H&r block tax For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). H&r block tax Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. H&r block tax 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. H&r block tax However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. H&r block tax The IRS has exercised this authority as follows. H&r block tax 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. H&r block tax 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. H&r block tax 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. H&r block tax Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. H&r block tax An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. H&r block tax The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). H&r block tax Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). H&r block tax Use Form 5884-A to claim the credit. H&r block tax Employers affected by the severe storms, tornadoes, or flooding. H&r block tax   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. H&r block tax Eligible employer. H&r block tax   For this purpose, an eligible employer is any employer who meets all of the following. H&r block tax Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. H&r block tax Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. H&r block tax 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. H&r block tax Eligible employee. H&r block tax   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. H&r block tax 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. H&r block tax Qualified wages. H&r block tax   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. H&r block tax In addition, the wages must have been paid or incurred after the applicable disaster date. H&r block tax    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. H&r block tax    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). H&r block tax Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. H&r block tax Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. H&r block tax   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. H&r block tax For a special rule that applies to railroad employees, see section 51(h)(1)(B). H&r block tax   Qualified wages do not include the following. H&r block tax Wages paid to your dependent or a related individual. H&r block tax See section 51(i)(1). H&r block tax 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. H&r block tax Wages for services of replacement workers during a strike or lockout. H&r block tax   For more information, see Form 5884-A. H&r block tax Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. H&r block tax An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. H&r block tax 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. H&r block tax 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). H&r block tax Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). H&r block tax The employer must use Form 5884-A to claim the credit. H&r block tax 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. H&r block tax The employee cannot be your dependent or a related individual. H&r block tax See section 51(i)(1). H&r block tax For more information, see Form 5884-A. H&r block tax Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. H&r block tax 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. H&r block tax 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. H&r block tax 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. H&r block tax Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. H&r block tax 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. H&r block tax For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. H&r block tax For certified historic structures, the credit percentage is increased from 20% to 26%. H&r block tax For more information, see Form 3468, Investment Credit. H&r block tax Request for Copy or Transcript of Tax Return Request for copy of tax return. H&r block tax   You can use Form 4506 to order a copy of your tax return. H&r block tax Generally, there is a $57 fee for requesting each copy of a tax return. H&r block tax 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. H&r block tax Request for transcript of tax return. H&r block tax   You can use Form 4506-T to order a free transcript of your tax return. H&r block tax A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. H&r block tax You can also call 1-800-829-1040 to order a transcript. H&r block tax How To Get Tax Help Special IRS assistance. H&r block tax   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. H&r block tax 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. H&r block tax Call 1-866-562-5227 Monday through FridayIn English–7 a. H&r block tax m. H&r block tax to 10 p. H&r block tax m. H&r block tax local timeIn Spanish–8 a. H&r block tax m. H&r block tax to 9:30 p. H&r block tax m. H&r block tax local time   The IRS website at www. H&r block tax irs. H&r block tax gov has notices and other tax relief information. H&r block tax Check it periodically for any new guidance. H&r block tax 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. H&r block tax By selecting the method that is best for you, you will have quick and easy access to tax help. H&r block tax Contacting your Taxpayer Advocate. H&r block tax   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. H&r block tax Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. H&r block tax Our service is free, confidential, and tailored to meet your needs. H&r block tax 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. H&r block tax TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. H&r block tax This includes businesses as well as individuals. H&r block tax TAS employees know the IRS and how to navigate it. H&r block tax 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. H&r block tax TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. H&r block tax You can call your local advocate, whose number is in your phone book, in Pub. H&r block tax 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. H&r block tax irs. H&r block tax gov/advocate. H&r block tax You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. H&r block tax You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. H&r block tax taxtoolkit. H&r block tax irs. H&r block tax gov. H&r block tax Low Income Taxpayer Clinics (LITCs). H&r block tax   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. H&r block tax LITCs are independent from the IRS. H&r block tax 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. H&r block tax If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. H&r block tax For more information, see Publication 4134, Low Income Taxpayer Clinic List. H&r block tax This publication is available at www. H&r block tax irs. H&r block tax gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. H&r block tax Free tax services. H&r block tax   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. H&r block tax It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. H&r block tax It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. H&r block tax   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. H&r block tax Free help with your return. H&r block tax   Free help in preparing your return is available nationwide from IRS-trained volunteers. H&r block tax 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. H&r block tax Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. H&r block tax To find the nearest VITA or TCE site, call 1-800-829-1040. H&r block tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block tax To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. H&r block tax aarp. H&r block tax org/money/taxaide. H&r block tax   For more information on these programs, go to www. H&r block tax irs. H&r block tax gov and enter keyword “VITA” in the upper right-hand corner. H&r block tax Internet. H&r block tax You can access the IRS website at www. H&r block tax irs. H&r block tax gov 24 hours a day, 7 days a week to: E-file your return. H&r block tax Find out about commercial tax preparation and e-file services available free to eligible taxpayers. H&r block tax Check the status of your 2009 refund. H&r block tax Go to www. H&r block tax irs. H&r block tax gov and click on Where's My Refund. H&r block tax 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. H&r block tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&r block tax 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. H&r block tax Download forms, instructions, and publications. H&r block tax Order IRS products online. H&r block tax Research your tax questions online. H&r block tax Search publications online by topic or keyword. H&r block tax Use the online Internal Revenue Code, Regulations, or other official guidance. H&r block tax View Internal Revenue Bulletins (IRBs) published in the last few years. H&r block tax Figure your withholding allowances using the withholding calculator online at www. H&r block tax irs. H&r block tax gov/individuals. H&r block tax Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. H&r block tax Sign up to receive local and national tax news by email. H&r block tax Get information on starting and operating a small business. H&r block tax Phone. H&r block tax Many services are available by phone. H&r block tax Ordering forms, instructions, and publications. H&r block tax Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. H&r block tax You should receive your order within 10 days. H&r block tax Asking tax questions. H&r block tax Call the IRS with your tax questions at 1-800-829-1040. H&r block tax Solving problems. H&r block tax You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. H&r block tax An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. H&r block tax Call your local Taxpayer Assistance Center for an appointment. H&r block tax To find the number, go to www. H&r block tax irs. H&r block tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&r block tax TTY/TDD equipment. H&r block tax If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. H&r block tax TeleTax topics. H&r block tax Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. H&r block tax Refund information. H&r block tax 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). H&r block tax 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. H&r block tax If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&r block tax 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. H&r block tax Refunds are sent out weekly on Fridays. H&r block tax 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. H&r block tax Other refund information. H&r block tax To check the status of a prior year refund or amended return refund, call 1-800-829-1954. H&r block tax Evaluating the quality of our telephone services. H&r block tax To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. H&r block tax One method is for a second IRS representative to listen in on or record random telephone calls. H&r block tax Another is to ask some callers to complete a short survey at the end of the call. H&r block tax Walk-in. H&r block tax Many products and services are available on a walk-in basis. H&r block tax Products. H&r block tax You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block tax 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. H&r block tax Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. H&r block tax Services. H&r block tax You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. H&r block tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H&r block tax 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. H&r block tax No appointment is necessary—just walk in. H&r block tax If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. H&r block tax A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. H&r block tax If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. H&r block tax All other issues will be handled without an appointment. H&r block tax To find the number of your local office, go to www. H&r block tax irs. H&r block tax gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&r block tax Mail. H&r block tax You can send your order for forms, instructions, and publications to the address below. H&r block tax You should receive a response within 10 days after your request is received. H&r block tax Internal Revenue Service1201 N. H&r block tax Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. H&r block tax You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. H&r block tax Prior-year forms, instructions, and publications. H&r block tax Tax Map: an electronic research tool and finding aid. H&r block tax Tax law frequently asked questions. H&r block tax Tax Topics from the IRS telephone response system. H&r block tax Internal Revenue Code—Title 26 of the U. H&r block tax S. H&r block tax Code. H&r block tax Fill-in, print, and save features for most tax forms. H&r block tax Internal Revenue Bulletins. H&r block tax Toll-free and email technical support. H&r block tax Two releases during the year. H&r block tax – The first release will ship the beginning of January 2010. H&r block tax – The final release will ship the beginning of March 2010. H&r block tax Purchase the DVD from National Technical Information Service (NTIS) at www. H&r block tax irs. H&r block tax 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). H&r block tax Prev  Up  Next   Home   More Online Publications
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IRS VITA Grant Program

The Volunteer Income Tax Assistance (VITA) Grant Program is an IRS initiative designed to promote and support free tax preparation service for the underserved, in both urban and non-urban locations. Service is targeted to low-to-moderate income individuals, persons with disabilities, the elderly, and limited English speaking. IRS awards matching grants each year to organizations that offer free tax preparation services during the tax filing season at locations in all 50 states and the District of Columbia. Congress appropriates this funding to support the Volunteer Income Tax Assistance Program.

This Grant Program is intended to provide direct funds to organizations to:

  • Enable VITA Programs to extend services to underserved populations in hardest-to-reach areas, both urban and non-urban;
  • Increase the capacity to file returns electronically;
  • Heighten quality control;
  • Enhance volunteer training; and
  • Significantly improve the accuracy rate of returns prepared at volunteer sites.

This webpage serves as a resource for organizations interested in applying for a VITA Grant as well as for organizations who have been awarded a grant.

Select from the following categories to get started:

 

Contact the VITA Grant Program at Grant.Program.Office@irs.gov.

Page Last Reviewed or Updated: 07-Nov-2013

The H&r Block Tax

H&r block tax 4. H&r block tax   Limit on Elective Deferrals Table of Contents Excess elective deferrals. H&r block tax General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. H&r block tax This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. H&r block tax A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. H&r block tax You can enter into more than one salary reduction agreement during a year. H&r block tax More than one 403(b) account. H&r block tax If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. H&r block tax 403(b) plan and another retirement plan. H&r block tax If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. H&r block tax The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. H&r block tax Roth contribution program. H&r block tax   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. H&r block tax Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. H&r block tax   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. H&r block tax For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. H&r block tax Excess elective deferrals. H&r block tax   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. H&r block tax General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. H&r block tax This limit applies without regard to community property laws. H&r block tax 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. H&r block tax If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. H&r block tax To determine whether you have 15 years of service with your employer, see Years of Service , next. H&r block tax Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. H&r block tax How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. H&r block tax You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. H&r block tax If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. H&r block tax Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. H&r block tax Figuring Your Years of Service Take the following rules into account when figuring your years of service. H&r block tax Status of employer. H&r block tax   Your years of service include only periods during which your employer was a qualified employer. H&r block tax Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. H&r block tax Service with one employer. H&r block tax   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. H&r block tax Church employee. H&r block tax   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. H&r block tax For more information about church employees, see chapter 5. H&r block tax Self-employed ministers. H&r block tax   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. H&r block tax Total years of service. H&r block tax   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. H&r block tax Example. H&r block tax The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. H&r block tax Marsha began working with ABC schools in September 2009. H&r block tax She has always worked full-time for each annual work period. H&r block tax At the end of 2013, Marsha had 4. H&r block tax 5 years of service with ABC Public Schools, as shown in Table 4-1. H&r block tax Table 4-1. H&r block tax Marsha's Years of Service Note. H&r block tax This table shows how Marsha figures her years of service, as explained in the previous example. H&r block tax Year Period Worked Portion of Work Period Years of Service 2009 Sept. H&r block tax –Dec. H&r block tax . H&r block tax 5 year . H&r block tax 5 year 2010 Feb. H&r block tax –May . H&r block tax 5 year 1 year Sept. H&r block tax –Dec. H&r block tax . H&r block tax 5 year 2011 Feb. H&r block tax –May . H&r block tax 5 year 1 year Sept. H&r block tax –Dec. H&r block tax . H&r block tax 5 year 2012 Feb. H&r block tax –May . H&r block tax 5 year 1 year Sept. H&r block tax –Dec. H&r block tax . H&r block tax 5 year 2013 Feb. H&r block tax –May . H&r block tax 5 year 1 year Sept. H&r block tax –Dec. H&r block tax . H&r block tax 5 year Total years of service 4. H&r block tax 5 years Full-time or part-time. H&r block tax   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. H&r block tax When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. H&r block tax Employer's annual work period. H&r block tax   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. H&r block tax Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. H&r block tax Note. H&r block tax You cannot accumulate more than 1 year of service in a 12-month period. H&r block tax Example. H&r block tax All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. H&r block tax Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. H&r block tax Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. H&r block tax Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. H&r block tax In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. H&r block tax How to compare. H&r block tax   You can use any method that reasonably and accurately reflects the amount of work required. H&r block tax For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. H&r block tax   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. H&r block tax Example. H&r block tax An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. H&r block tax   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. H&r block tax Full year of service. H&r block tax   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. H&r block tax Example. H&r block tax If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. H&r block tax Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. H&r block tax Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. H&r block tax Full-time for part of the year. H&r block tax   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. H&r block tax The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. H&r block tax Example. H&r block tax Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). H&r block tax The annual work period for the college is 8 months (February through May and July through October). H&r block tax Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. H&r block tax Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. H&r block tax   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. H&r block tax The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. H&r block tax Example. H&r block tax Vance teaches one course at a local medical school. H&r block tax He teaches 3 hours per week for two semesters. H&r block tax Other faculty members at the same school teach 9 hours per week for two semesters. H&r block tax The annual work period of the medical school is two semesters. H&r block tax An instructor teaching 9 hours a week for two semesters is considered a full-time employee. H&r block tax Given these facts, Vance has worked part-time for a full annual work period. H&r block tax Vance has completed 1/3 of a year of service, figured as shown below. H&r block tax Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. H&r block tax   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. H&r block tax   Figure the first fraction as though you had worked full-time for part of the annual work period. H&r block tax The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. H&r block tax The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. H&r block tax   Figure the second fraction as though you had worked part-time for the entire annual work period. H&r block tax The fraction is as follows: The numerator (top number) is the number of hours or days you worked. H&r block tax The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. H&r block tax   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. H&r block tax Example. H&r block tax Maria, an attorney, teaches a course for one semester at a law school. H&r block tax She teaches 3 hours per week. H&r block tax The annual work period for teachers at the school is two semesters. H&r block tax All full-time instructors at the school are required to teach 12 hours per week. H&r block tax Based on these facts, Maria is employed part-time for part of the annual work period. H&r block tax Her year of service for this year is determined by multiplying two fractions. H&r block tax Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. H&r block tax Example Floyd has figured his limit on annual additions. H&r block tax The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. H&r block tax Figuring Floyd's limit on elective deferrals. H&r block tax   Floyd has been employed with his current employer for less than 15 years. H&r block tax He is not eligible for the special 15-year increase. H&r block tax Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. H&r block tax Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. H&r block tax Additionally, Floyd's employer does not offer a Roth contribution program. H&r block tax Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. H&r block tax Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. H&r block tax Table 4-2. H&r block tax Worksheet 1. H&r block tax Maximum Amount Contributable (MAC) Note. H&r block tax Use this worksheet to figure your MAC. H&r block tax Part I. H&r block tax Limit on Annual Additions     1. H&r block tax Enter your includible compensation for your most recent year of service 1. H&r block tax $70,475 2. H&r block tax Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. H&r block tax 52,000 3. H&r block tax Enter the lesser of line 1 or line 2. H&r block tax This is your limit on annual additions 3. H&r block tax 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. H&r block tax     Part II. H&r block tax Limit on Elective Deferrals     4. H&r block tax Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. H&r block tax 17,500   Note. H&r block tax If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. H&r block tax If not, enter zero (-0-) on line 16 and go to line 17. H&r block tax     5. H&r block tax Amount per year of service 5. H&r block tax 5,000 6. H&r block tax Enter your years of service 6. H&r block tax   7. H&r block tax Multiply line 5 by line 6 7. H&r block tax   8. H&r block tax Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. H&r block tax   9. H&r block tax Subtract line 8 from line 7. H&r block tax If zero or less, enter zero (-0-) 9. H&r block tax   10. H&r block tax Maximum increase in limit for long service 10. H&r block tax 15,000 11. H&r block tax Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. H&r block tax   12. H&r block tax Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. H&r block tax   13. H&r block tax Add lines 11 and 12 13. H&r block tax   14. H&r block tax Subtract line 13 from line 10 14. H&r block tax   15. H&r block tax Maximum additional contributions 15. H&r block tax 3,000 16. H&r block tax Enter the least of lines 9, 14, or 15. H&r block tax This is your increase in the limit for long service 16. H&r block tax -0- 17. H&r block tax Add lines 4 and 16. H&r block tax This is your limit on elective deferrals 17. H&r block tax 17,500   Part III. H&r block tax Maximum Amount Contributable     18. H&r block tax If you had only nonelective contributions, enter the amount from line 3. H&r block tax This is your MAC. H&r block tax    If you had only elective deferrals, enter the lesser of lines 3 or 17. H&r block tax This is your MAC. H&r block tax    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. H&r block tax This is your MAC. H&r block tax (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. H&r block tax ) 18. H&r block tax $17,500 Prev  Up  Next   Home   More Online Publications