Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

How To File Ez Tax Form

Do My Taxes Free OnlineH&r BlocksFile State Taxes Only OnlineHow To File Free State TaxesIncome Tax Forms 2012Free Tax Return Calculator1040 Ez FormEz1040Do Students Need To File TaxesFederal Tax Form 1040xH&r Block Free StateUs Irs E File FreePrintiable State Tax FormIrs Forms 2011 1040Can I File 1040nr OnlineFile Form 1040x OnlineStateincometaxH&r Block Amended Tax Return2010 1040ez FormE File State Taxes Only For FreeCompare Tax SoftwareAmend 2011 Tax Return TurbotaxH&r Tax SoftwareIrs 1040ez Instructions 20122010 Tax TablesHrblock LoginWhere Can I File Free State TaxesForm 1040a Instructions 2012Free 2008 Tax SoftwareFile 2008 Taxes Online Free1040x Amended Tax Form2006 Tax Software1040x FillableH&r Block At HomeIrs Tax Forms For 20122011 Amended Tax Return FormWhere Can I File 2009 Taxes Online For FreeFree Online Tax Filing 20122010 1040ezIncome Tax 1040 Ez

How To File Ez Tax Form

How to file ez tax form 3. How to file ez tax form   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. How to file ez tax form Traditional IRA mistakenly moved to SIMPLE IRA. How to file ez tax form When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). How to file ez tax form It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. How to file ez tax form Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). How to file ez tax form This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. How to file ez tax form See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. How to file ez tax form If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. How to file ez tax form See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. How to file ez tax form What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. How to file ez tax form See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. How to file ez tax form A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. How to file ez tax form These contributions are called salary reduction contributions. How to file ez tax form All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. How to file ez tax form The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. How to file ez tax form Contributions are made on behalf of eligible employees. How to file ez tax form (See Eligible Employees below. How to file ez tax form ) Contributions are also subject to various limits. How to file ez tax form (See How Much Can Be Contributed on Your Behalf , later. How to file ez tax form ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. How to file ez tax form See How Are Contributions Made , later. How to file ez tax form You may be able to claim a credit for contributions to your SIMPLE plan. How to file ez tax form For more information, see chapter 4. How to file ez tax form Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. How to file ez tax form Self-employed individual. How to file ez tax form   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. How to file ez tax form Excludable employees. How to file ez tax form   Your employer can exclude the following employees from participating in the SIMPLE plan. How to file ez tax form Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). How to file ez tax form Employees who are nonresident aliens and received no earned income from sources within the United States. How to file ez tax form Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. How to file ez tax form Compensation. How to file ez tax form   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. How to file ez tax form Wages, tips, and other pay from your employer that is subject to income tax withholding. How to file ez tax form Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. How to file ez tax form Self-employed individual compensation. How to file ez tax form   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. How to file ez tax form   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. How to file ez tax form How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. How to file ez tax form They are made on your behalf by your employer. How to file ez tax form Your employer must also make either matching contributions or nonelective contributions. How to file ez tax form Salary reduction contributions. How to file ez tax form   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). How to file ez tax form You can choose to cancel the election at any time during the year. How to file ez tax form   Salary reduction contributions are also referred to as “elective deferrals. How to file ez tax form ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. How to file ez tax form Matching contributions. How to file ez tax form   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. How to file ez tax form See How Much Can Be Contributed on Your Behalf below. How to file ez tax form These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. How to file ez tax form These contributions are referred to as matching contributions. How to file ez tax form   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. How to file ez tax form Nonelective contributions. How to file ez tax form   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. How to file ez tax form These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. How to file ez tax form   One of the requirements your employer must satisfy is notifying the employees that the election was made. How to file ez tax form For other requirements that your employer must satisfy, see chapter 3 of Publication 560. How to file ez tax form How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. How to file ez tax form Salary reduction contributions limit. How to file ez tax form   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. How to file ez tax form The limitation remains at $12,000 for 2014. How to file ez tax form If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. How to file ez tax form You, not your employer, are responsible for monitoring compliance with these limits. How to file ez tax form Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. How to file ez tax form The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. How to file ez tax form $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. How to file ez tax form The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. How to file ez tax form The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. How to file ez tax form Matching employer contributions limit. How to file ez tax form   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. How to file ez tax form These matching contributions cannot be more than 3% of your compensation for the calendar year. How to file ez tax form See Matching contributions less than 3% below. How to file ez tax form Example 1. How to file ez tax form In 2013, Joshua was a participant in his employer's SIMPLE plan. How to file ez tax form His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). How to file ez tax form Instead of taking it all in cash, Joshua elected to have 12. How to file ez tax form 5% of his weekly pay ($100) contributed to his SIMPLE IRA. How to file ez tax form For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. How to file ez tax form Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. How to file ez tax form Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). How to file ez tax form Example 2. How to file ez tax form Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. How to file ez tax form 94% of his weekly pay contributed to his SIMPLE IRA. How to file ez tax form In this example, Joshua's salary reduction contributions for the year (2. How to file ez tax form 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). How to file ez tax form Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. How to file ez tax form In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. How to file ez tax form Matching contributions less than 3%. How to file ez tax form   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. How to file ez tax form   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. How to file ez tax form If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. How to file ez tax form Nonelective employer contributions limit. How to file ez tax form   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. How to file ez tax form For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. How to file ez tax form   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. How to file ez tax form Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. How to file ez tax form This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. How to file ez tax form Example 3. How to file ez tax form Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. How to file ez tax form Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. How to file ez tax form In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). How to file ez tax form Traditional IRA mistakenly moved to SIMPLE IRA. How to file ez tax form   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. How to file ez tax form For more information, see Recharacterizations in chapter 1. How to file ez tax form Recharacterizing employer contributions. How to file ez tax form   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. How to file ez tax form SEPs are discussed in chapter 2 of Publication 560. How to file ez tax form SIMPLE plans are discussed in this chapter. How to file ez tax form Converting from a SIMPLE IRA. How to file ez tax form   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . How to file ez tax form    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. How to file ez tax form When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. How to file ez tax form These rules are discussed in chapter 1. How to file ez tax form Your employer cannot restrict you from taking distributions from a SIMPLE IRA. How to file ez tax form Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. How to file ez tax form If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. How to file ez tax form See Additional Tax on Early Distributions, later. How to file ez tax form Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. How to file ez tax form Two-year rule. How to file ez tax form   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. How to file ez tax form The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. How to file ez tax form   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). How to file ez tax form Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. How to file ez tax form If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. How to file ez tax form If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. How to file ez tax form Prev  Up  Next   Home   More Online Publications
Español

Council of Economic Advisers

The Council of Economic Advisers provides the president objective advice in the formulation of domestic and international economic policy.

Contact the Agency or Department

Website: Council of Economic Advisers

Address: The White House
1600 Pennsylvania Ave NW

Washington, DC 20500

Phone Number: (202) 456-1111(202) 456-1414 (Switchboard)

TTY: (202) 456-6213

Parent Agency

The How To File Ez Tax Form

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