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How To File State Taxes Free

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How To File State Taxes Free

How to file state taxes free Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. How to file state taxes free Tax questions. How to file state taxes free Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. How to file state taxes free This publication has information on business income, expenses, and tax credits that may help you file your income tax return. How to file state taxes free Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. How to file state taxes free Sole proprietor. How to file state taxes free   A sole proprietor is someone who owns an unincorporated business by himself or herself. How to file state taxes free However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. How to file state taxes free Trade or business. How to file state taxes free    A trade or business is generally an activity carried on to make a profit. How to file state taxes free The facts and circumstances of each case determine whether or not an activity is a trade or business. How to file state taxes free You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. How to file state taxes free You do need to make ongoing efforts to further the interests of your business. How to file state taxes free   You do not have to carry on regular full-time business activities to be self-employed. How to file state taxes free Having a part-time business in addition to your regular job or business may be self-employment. How to file state taxes free Independent contractor. How to file state taxes free    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. How to file state taxes free However, whether they are independent contractors or employees depends on the facts in each case. How to file state taxes free The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. How to file state taxes free The earnings of a person who is working as an independent contractor are subject to self-employment tax. How to file state taxes free For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. How to file state taxes free Statutory employee. How to file state taxes free   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. How to file state taxes free Statutory employees use Schedule C or C-EZ to report their wages and expenses. How to file state taxes free Limited liability company (LLC). How to file state taxes free   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. How to file state taxes free Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. How to file state taxes free An owner who is an individual may use Schedule C or C-EZ. How to file state taxes free Business owned and operated by spouses. How to file state taxes free   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. How to file state taxes free Do not use Schedule C or C-EZ. How to file state taxes free Instead, file Form 1065, U. How to file state taxes free S. How to file state taxes free Return of Partnership Income. How to file state taxes free For more information, see Publication 541, Partnerships. How to file state taxes free    Exception—Community income. How to file state taxes free If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. How to file state taxes free S. How to file state taxes free possession, you can treat the business either as a sole proprietorship or a partnership. How to file state taxes free The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to file state taxes free A change in your reporting position will be treated as a conversion of the entity. How to file state taxes free    Exception—Qualified joint venture. How to file state taxes free If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. How to file state taxes free Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. How to file state taxes free For an explanation of "material participation," see the Instructions for Schedule C, line G. How to file state taxes free   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. How to file state taxes free Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. How to file state taxes free For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. How to file state taxes free This publication does not cover the topics listed in the following table. How to file state taxes free    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. How to file state taxes free   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. How to file state taxes free After each question is the location in this publication where you will find the related discussion. How to file state taxes free Table A. How to file state taxes free What You Need To Know About Federal Taxes (Note. How to file state taxes free The following is a list of questions you may need to answer so you can fill out your federal income tax return. How to file state taxes free Chapters are given to help you find the related discussion in this publication. How to file state taxes free ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. How to file state taxes free What forms must I file?   See chapter 1. How to file state taxes free What must I do if I have employees?   See Employment Taxes in chapter 1. How to file state taxes free Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. How to file state taxes free What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. How to file state taxes free What kinds of business income do I have to report on my tax return?   See chapter 5. How to file state taxes free What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. How to file state taxes free What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. How to file state taxes free What happens if I have a business loss? Can I deduct it?   See chapter 9. How to file state taxes free What must I do if I disposed of business property during the year?   See chapter 3. How to file state taxes free What are my rights as a taxpayer?   See chapter 11. How to file state taxes free Where do I go if I need help with federal tax matters?   See chapter 12. How to file state taxes free IRS mission. How to file state taxes free   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. How to file state taxes free Comments and suggestions. How to file state taxes free   We welcome your comments about this publication and your suggestions for future editions. How to file state taxes free   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file state taxes free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file state taxes free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file state taxes free   You can send your comments from www. How to file state taxes free irs. How to file state taxes free gov/formspubs/. How to file state taxes free Click on “More Information” then on “Comment on Tax Forms and Publications. How to file state taxes free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file state taxes free Ordering forms and publications. How to file state taxes free   Visit  www. How to file state taxes free irs. How to file state taxes free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file state taxes free  Internal Revenue Service 1201 N. How to file state taxes free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file state taxes free   If you have a tax question, check the information available on IRS. How to file state taxes free gov or call 1-800-829-1040. How to file state taxes free We cannot answer tax questions sent to either of the above addresses. How to file state taxes free Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. How to file state taxes free irs. How to file state taxes free gov/pub334. How to file state taxes free What's New for 2013 The following are some of the tax changes for 2013. How to file state taxes free For information on other changes, go to IRS. How to file state taxes free gov. How to file state taxes free Tax rates. How to file state taxes free . How to file state taxes free  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. How to file state taxes free 4%. How to file state taxes free The Medicare part of the tax remains at 2. How to file state taxes free 9%. How to file state taxes free As a result, the self-employment tax is 15. How to file state taxes free 3%. How to file state taxes free Maximum net earnings. How to file state taxes free  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. How to file state taxes free There is no maximum limit on earnings subject to the Medicare part. How to file state taxes free Standard mileage rate. How to file state taxes free  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. How to file state taxes free 5 cents per mile. How to file state taxes free For more information, see Car and Truck Expenses in chapter 8. How to file state taxes free Simplified method for business use of home deduction. How to file state taxes free . How to file state taxes free  The IRS now provides a simplified method to determine your expenses for business use of your home. How to file state taxes free For more information, see Business Use of Your Home in chapter 8. How to file state taxes free What's New for 2014 The following are some of the tax changes for 2014. How to file state taxes free For information on other changes, go to IRS. How to file state taxes free gov. How to file state taxes free Standard mileage rate. How to file state taxes free  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. How to file state taxes free Self-employment tax. How to file state taxes free  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. How to file state taxes free Reminders Accounting methods. How to file state taxes free  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. How to file state taxes free For more information, see Inventories in chapter 2. How to file state taxes free Reportable transactions. How to file state taxes free  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. How to file state taxes free You may have to pay a penalty if you are required to file Form 8886 but do not do so. How to file state taxes free You may also have to pay interest and penalties on any reportable transaction understatements. How to file state taxes free Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. How to file state taxes free For more information, see the Instructions for Form 8886. How to file state taxes free Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file state taxes free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file state taxes free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file state taxes free Prev  Up  Next   Home   More Online Publications
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The How To File State Taxes Free

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