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

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Find your specific topic by using these selected IRS form numbers and titles.


 

Form Number  

   Form Title

706

United States Estate (and Generation-Skipping Transfer) Tax Return 

706NA

United States Estate (and Generation-Skipping Transfer) Tax Return: Estate of Nonresident Not a Citizen of the United States

709

United States Gift (and Generation-Skipping Transfer) Tax Return

720

Quarterly Federal Excise Tax Return

940

Employer's Annual Federal Unemployment (FUTA) Tax Return

990

Return of Organization Exempt from Income Tax

990-PF

Return of Private Foundation

990-T

Exempt Organization Business Income Tax Return

1040

U.S. Individual Income Tax Return

1040, Schedule C

U.S. Individual Income Tax Return: Profit or Loss from Business

1040, Schedule F

U.S. Individual Income Tax Return: Profit or Loss from Farming

1041

U.S. Income Tax Return for Estates and Trusts

1042-S

Foreign Person's U.S. Source Income Subject to Withholding

1065

U.S. Partnership Return of Income

1116

Foreign Tax Credit: Individuals

1118

Foreign Tax Credit: Corporations

1120

U.S. Corporation Income Tax Return

1120-F

U.S. Income Tax Return of a Foreign Corporation

1120-FSC

U.S. Income Tax Return of a Foreign Sales Corporation

1120S

U.S. Income Tax Return for an S Corporation

2555

Foreign Earned Income: U.S. Citizens

3520

Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts

5227

Split-Interest Trust Information Return

5471

Information Return of U.S. Person with Respect to Certain Foreign Corporations

5472

Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business

5500

Annual Return / Report of Employee Benefits Plan

5713

International Boycott Report

5735

Possessions Corporation Tax Credit under Sections 936 and 30A

8038

Information Return for Tax-Exempt Private Activity Bond Issues

8805

Foreign Partner's Information Statement of Section 1446 Withholding Tax

  


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Page Last Reviewed or Updated: 29-Jan-2014

The Hrblockfreefile

Hrblockfreefile Index A Accrual period, Accrual period. Hrblockfreefile Acquisition premium, Acquisition premium. Hrblockfreefile Adjusted issue price, Adjusted issue price. Hrblockfreefile Assistance (see Tax help) B Backup withholding, Backup Withholding Bearer bonds and coupons, Bearer Bonds and Coupons Brokers (see Information for brokers and other middlemen) C Certificates of deposit, Certificates of Deposit Comments and suggestions, Comments and suggestions. Hrblockfreefile Contingent payment debt instruments, Contingent Payment Debt Instruments D Debt instrument, Debt instrument. Hrblockfreefile Debt instruments Long-term, Long-Term Debt Instruments Short-term, Short-Term Obligations Redeemed at Maturity Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons Purchased After 1984 Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985 Debt instruments issued after 1954, corporate, Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 Debt instruments issued after 1984, Debt Instruments Issued After 1984 Debt instruments issued after July 1, 1982, Debt Instruments Issued After July 1, 1982, and Before 1985 Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 Debt instruments not on the OID list, Debt Instruments Not on the OID List Debt Instruments on the OID list, Debt Instruments on the OID List Definitions, Definitions Accrual period, Accrual period. Hrblockfreefile Acquisition premium, Acquisition premium. Hrblockfreefile Adjusted issue price, Adjusted issue price. Hrblockfreefile Debt instrument, Debt instrument. Hrblockfreefile Issue price, Issue price. Hrblockfreefile Market discount, Market discount. Hrblockfreefile Original issue discount (OID), Original issue discount (OID). Hrblockfreefile Premium, Premium. Hrblockfreefile Qualified stated interest, Qualified stated interest. Hrblockfreefile Stated redemption price at maturity, Stated redemption price at maturity. Hrblockfreefile Yield to maturity, Yield to maturity (YTM). Hrblockfreefile E Electronic payee statements, Electronic payee statements. Hrblockfreefile F Form 1099-OID, Form 1099-OID. Hrblockfreefile Free tax services, Free help with your tax return. Hrblockfreefile H Help (see Tax help) I Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments Information for brokers and other middlemen, Information for Brokers and Other Middlemen Information for owners of OID debt instruments, Information for Owners of OID Debt Instruments Issue price, Issue price. Hrblockfreefile Issuers of OID debt instruments, Instructions for, Instructions for issuers of OID debt instruments. Hrblockfreefile L Long-term debt instruments, Long-Term Debt Instruments M Market discount, Market discount. Hrblockfreefile O OID list, Debt Instruments on, Debt Instruments on the OID List OID on long-term debt instruments, figuring, Figuring OID on Long-Term Debt Instruments OID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and Coupons OID, figuring, Figuring OID. Hrblockfreefile Using section I, Using Section I. Hrblockfreefile Using the income tax regulations, Using the income tax regulations. Hrblockfreefile Original issue discount (OID), Original issue discount (OID). Hrblockfreefile Owners of OID debt instruments, information for, Information for Owners of OID Debt Instruments P Premium, Premium. Hrblockfreefile Publications (see Tax help) Q Qualified stated interest, Qualified stated interest. Hrblockfreefile R REMIC and CDO information reporting requirements, REMIC and CDO information reporting requirements. Hrblockfreefile S Section I, Section I. Hrblockfreefile Section II, Section II. Hrblockfreefile Section III, Section III. Hrblockfreefile Short-term obligations redeemed at maturity, Short-Term Obligations Redeemed at Maturity Stated redemption price at maturity, Stated redemption price at maturity. Hrblockfreefile Stripped bonds and coupons, figuring OID, Figuring OID on Stripped Bonds and Coupons Suggestions, Comments and, Comments and suggestions. Hrblockfreefile T Tax help, How To Get Tax Help Y Yield to maturity, Yield to maturity (YTM). Hrblockfreefile , Yield to maturity (YTM). Hrblockfreefile Prev  Up     Home   More Online Publications