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How To File A Free State Tax Return

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How To File A Free State Tax Return

How to file a free state tax return 6. How to file a free state tax return   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. How to file a free state tax return Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). How to file a free state tax return You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. How to file a free state tax return The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . How to file a free state tax return What is the tax benefit of the tuition and fees deduction. How to file a free state tax return   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. How to file a free state tax return   This deduction is taken as an adjustment to income. How to file a free state tax return This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). How to file a free state tax return This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. How to file a free state tax return You can choose the education benefit that will give you the lowest tax. How to file a free state tax return You may want to compare the tuition and fees deduction to the education credits. How to file a free state tax return See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. How to file a free state tax return Table 6-1. How to file a free state tax return Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. How to file a free state tax return Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. How to file a free state tax return Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. How to file a free state tax return You pay qualified education expenses of higher education. How to file a free state tax return You pay the education expenses for an eligible student. How to file a free state tax return The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. How to file a free state tax return The term “qualified education expenses” is defined later under Qualified Education Expenses . How to file a free state tax return “Eligible student” is defined later under Who Is an Eligible Student . How to file a free state tax return For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. How to file a free state tax return Table 6-1. How to file a free state tax return Tuition and Fees Deduction at a Glance Do not rely on this table alone. How to file a free state tax return Refer to the text for complete details. How to file a free state tax return Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. How to file a free state tax return What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). How to file a free state tax return Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. How to file a free state tax return For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. How to file a free state tax return What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. How to file a free state tax return Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. How to file a free state tax return Your filing status is married filing separately. How to file a free state tax return Another person can claim an exemption for you as a dependent on his or her tax return. How to file a free state tax return You cannot take the deduction even if the other person does not actually claim that exemption. How to file a free state tax return Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). How to file a free state tax return You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. How to file a free state tax return More information on nonresident aliens can be found in Publication 519. How to file a free state tax return What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. How to file a free state tax return Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. How to file a free state tax return For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. How to file a free state tax return Academic period. How to file a free state tax return   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. How to file a free state tax return In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. How to file a free state tax return Paid with borrowed funds. How to file a free state tax return   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. How to file a free state tax return Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. How to file a free state tax return Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. How to file a free state tax return Student withdraws from class(es). How to file a free state tax return   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. How to file a free state tax return Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. How to file a free state tax return Eligible educational institution. How to file a free state tax return   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. How to file a free state tax return S. How to file a free state tax return Department of Education. How to file a free state tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How to file a free state tax return The educational institution should be able to tell you if it is an eligible educational institution. How to file a free state tax return   Certain educational institutions located outside the United States also participate in the U. How to file a free state tax return S. How to file a free state tax return Department of Education's Federal Student Aid (FSA) programs. How to file a free state tax return Related expenses. How to file a free state tax return   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. How to file a free state tax return Prepaid expenses. How to file a free state tax return   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. How to file a free state tax return See Academic period , earlier. How to file a free state tax return For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). How to file a free state tax return You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). How to file a free state tax return In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. How to file a free state tax return Example 1. How to file a free state tax return Jackson is a sophomore in University V's degree program in dentistry. How to file a free state tax return This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. How to file a free state tax return Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. How to file a free state tax return Example 2. How to file a free state tax return Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. How to file a free state tax return The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. How to file a free state tax return Charles bought his books from a friend, so what he paid for them is not a qualified education expense. How to file a free state tax return Donna bought hers at College W's bookstore. How to file a free state tax return Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. How to file a free state tax return Example 3. How to file a free state tax return When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. How to file a free state tax return This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. How to file a free state tax return No portion of the fee covers personal expenses. How to file a free state tax return Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. How to file a free state tax return Therefore, it is a qualified expense. How to file a free state tax return No Double Benefit Allowed You cannot do any of the following. How to file a free state tax return Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. How to file a free state tax return Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. How to file a free state tax return Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). How to file a free state tax return For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. How to file a free state tax return See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. How to file a free state tax return Deduct qualified education expenses that have been paid with tax-free interest on U. How to file a free state tax return S. How to file a free state tax return savings bonds (Form 8815). How to file a free state tax return See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. How to file a free state tax return Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. How to file a free state tax return See the following section on Adjustments to Qualified Education Expenses. How to file a free state tax return Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. How to file a free state tax return The result is the amount of adjusted qualified education expenses for each student. How to file a free state tax return You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. How to file a free state tax return Tax-free educational assistance. How to file a free state tax return   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. How to file a free state tax return See Academic period , earlier. How to file a free state tax return   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. How to file a free state tax return This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). How to file a free state tax return   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. How to file a free state tax return If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. How to file a free state tax return   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. How to file a free state tax return Generally, any scholarship or fellowship is treated as tax free. How to file a free state tax return However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. How to file a free state tax return The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to file a free state tax return The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to file a free state tax return You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. How to file a free state tax return For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. How to file a free state tax return Refunds. How to file a free state tax return   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. How to file a free state tax return Some tax-free educational assistance received after 2013 may be treated as a refund. How to file a free state tax return See Tax-free educational assistance , earlier. How to file a free state tax return Refunds received in 2013. How to file a free state tax return   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. How to file a free state tax return Refunds received after 2013 but before your income tax return is filed. How to file a free state tax return   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. How to file a free state tax return Refunds received after 2013 and after your income tax return is filed. How to file a free state tax return   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. How to file a free state tax return See Credit recapture , later. How to file a free state tax return Coordination with Coverdell education savings accounts and qualified tuition programs. How to file a free state tax return   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). How to file a free state tax return For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. How to file a free state tax return Credit recapture. How to file a free state tax return    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. How to file a free state tax return You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. How to file a free state tax return You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). How to file a free state tax return Include that amount as an additional tax for the year the refund or tax-free assistance was received. How to file a free state tax return Example. How to file a free state tax return   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. How to file a free state tax return You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. How to file a free state tax return The reduction reduced your taxable income by $3,500. How to file a free state tax return Also, you claimed no tax credits in 2013. How to file a free state tax return Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. How to file a free state tax return Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. How to file a free state tax return The refigured tuition and fees deduction is $1,500. How to file a free state tax return Do not file an amended 2013 tax return to account for this adjustment. How to file a free state tax return Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. How to file a free state tax return You cannot file Form 1040A for 2014. How to file a free state tax return Amounts that do not reduce qualified education expenses. How to file a free state tax return   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. How to file a free state tax return   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. How to file a free state tax return The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. How to file a free state tax return The use of the money is not restricted. How to file a free state tax return Example 1. How to file a free state tax return In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. How to file a free state tax return The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. How to file a free state tax return To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. How to file a free state tax return The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. How to file a free state tax return University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. How to file a free state tax return Jackie does not report any portion of the scholarship as income on her tax return. How to file a free state tax return In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. How to file a free state tax return The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. How to file a free state tax return Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. How to file a free state tax return Example 2. How to file a free state tax return The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. How to file a free state tax return Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. How to file a free state tax return Jackie is treated as having paid $3,000 in qualified education expenses. How to file a free state tax return Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. How to file a free state tax return This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. How to file a free state tax return Sports, games, hobbies, and noncredit courses. How to file a free state tax return   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. How to file a free state tax return However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. How to file a free state tax return Comprehensive or bundled fees. How to file a free state tax return   Some eligible educational institutions combine all of their fees for an academic period into one amount. How to file a free state tax return If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. How to file a free state tax return The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. How to file a free state tax return See Figuring the Deduction , later, for more information about Form 1098-T. How to file a free state tax return Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). How to file a free state tax return Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. How to file a free state tax return For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. How to file a free state tax return You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. How to file a free state tax return IF your dependent is an eligible student and you. How to file a free state tax return . How to file a free state tax return . How to file a free state tax return AND. How to file a free state tax return . How to file a free state tax return . How to file a free state tax return THEN. How to file a free state tax return . How to file a free state tax return . How to file a free state tax return claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. How to file a free state tax return Your dependent cannot take a deduction. How to file a free state tax return claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. How to file a free state tax return do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. How to file a free state tax return do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. How to file a free state tax return Expenses paid by dependent. How to file a free state tax return   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. How to file a free state tax return Neither you nor your dependent can deduct the expenses. How to file a free state tax return For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. How to file a free state tax return This rule applies even if you do not claim an exemption for your dependent on your tax return. How to file a free state tax return Expenses paid by you. How to file a free state tax return   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. How to file a free state tax return Expenses paid under divorce decree. How to file a free state tax return   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. How to file a free state tax return Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. How to file a free state tax return Expenses paid by others. How to file a free state tax return   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. How to file a free state tax return In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. How to file a free state tax return If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. How to file a free state tax return If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. How to file a free state tax return If the student is your dependent, no one can deduct the payments. How to file a free state tax return Example. How to file a free state tax return In 2013, Ms. How to file a free state tax return Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. How to file a free state tax return For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. How to file a free state tax return If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. How to file a free state tax return If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. How to file a free state tax return Baker's payment. How to file a free state tax return Tuition reduction. How to file a free state tax return   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. How to file a free state tax return If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. How to file a free state tax return For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. How to file a free state tax return Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. How to file a free state tax return See Effect of the Amount of Your Income on the Amount of Your Deduction , later. How to file a free state tax return Form 1098-T. How to file a free state tax return   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). How to file a free state tax return Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. How to file a free state tax return An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. How to file a free state tax return However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. How to file a free state tax return When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. How to file a free state tax return   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. How to file a free state tax return    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. How to file a free state tax return Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. How to file a free state tax return If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. How to file a free state tax return No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). How to file a free state tax return Modified adjusted gross income (MAGI). How to file a free state tax return   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. How to file a free state tax return However, as discussed below, there may be other modifications. How to file a free state tax return MAGI when using Form 1040A. How to file a free state tax return   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). How to file a free state tax return MAGI when using Form 1040. How to file a free state tax return   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. How to file a free state tax return   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. How to file a free state tax return   You can use Worksheet 6-1. How to file a free state tax return MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. How to file a free state tax return Table 6-2. How to file a free state tax return Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. How to file a free state tax return . How to file a free state tax return . How to file a free state tax return AND your MAGI is. How to file a free state tax return . How to file a free state tax return . How to file a free state tax return THEN your maximum tuition and fees deduction is. How to file a free state tax return . How to file a free state tax return . How to file a free state tax return single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. How to file a free state tax return more than $65,000  but not more than $80,000 $2,000. How to file a free state tax return more than $80,000 $0. How to file a free state tax return married filing joint return not more than $130,000 $4,000. How to file a free state tax return more than $130,000 but not more than $160,000 $2,000. How to file a free state tax return more than $160,000 $0. How to file a free state tax return Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. How to file a free state tax return Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. How to file a free state tax return A filled-in Form 8917 is shown at the end of this chapter. How to file a free state tax return Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. How to file a free state tax return This is the first year of his postsecondary education. How to file a free state tax return During 2013, he paid $3,600 for his qualified 2013 tuition expense. How to file a free state tax return Both he and the college meet all of the requirements for the tuition and fees deduction. How to file a free state tax return Tim's total income (Form 1040, line 22) and MAGI are $26,000. How to file a free state tax return He figures his deduction of $3,600 as shown on Form 8917, later. How to file a free state tax return Worksheet 6-1. How to file a free state tax return MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. How to file a free state tax return Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. How to file a free state tax return 1. How to file a free state tax return Enter the amount from Form 1040, line 22   1. How to file a free state tax return         2. How to file a free state tax return Enter the total from Form 1040, lines 23 through 33   2. How to file a free state tax return               3. How to file a free state tax return Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. How to file a free state tax return               4. How to file a free state tax return Add lines 2 and 3   4. How to file a free state tax return         5. How to file a free state tax return Subtract line 4 from line 1   5. How to file a free state tax return         6. How to file a free state tax return Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. How to file a free state tax return         7. How to file a free state tax return Enter your foreign housing deduction (Form 2555, line 50)   7. How to file a free state tax return         8. How to file a free state tax return Enter the amount of income from Puerto Rico you are excluding   8. How to file a free state tax return         9. How to file a free state tax return Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. How to file a free state tax return         10. How to file a free state tax return Add lines 5 through 9. How to file a free state tax return This is your modified adjusted gross income   10. How to file a free state tax return     Note. How to file a free state tax return If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. How to file a free state tax return       This image is too large to be displayed in the current screen. How to file a free state tax return Please click the link to view the image. How to file a free state tax return Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
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The How To File A Free State Tax Return

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