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Irs Free State Filing

Irs free state filing 11. Irs free state filing   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. Irs free state filing By interview. Irs free state filing Repeat examinations. Irs free state filing The first part of this chapter explains some of your most important rights as a taxpayer. Irs free state filing The second part explains the examination, appeal, collection, and refund processes. Irs free state filing Declaration of Taxpayer Rights Protection of your rights. Irs free state filing   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. Irs free state filing Privacy and confidentiality. Irs free state filing   The IRS will not disclose to anyone the information you give us, except as authorized by law. Irs free state filing You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. Irs free state filing Professional and courteous service. Irs free state filing   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. Irs free state filing If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. Irs free state filing Representation. Irs free state filing   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. Irs free state filing Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. Irs free state filing If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. Irs free state filing   You can have someone accompany you at an interview. Irs free state filing You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. Irs free state filing Payment of only the correct amount of tax. Irs free state filing   You are responsible for paying only the correct amount of tax due under the law—no more, no less. Irs free state filing If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. Irs free state filing Help with unresolved tax problems. Irs free state filing   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. Irs free state filing Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. Irs free state filing For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. Irs free state filing Appeals and judicial review. Irs free state filing   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. Irs free state filing You can also ask a court to review your case. Irs free state filing Relief from certain penalties and interest. Irs free state filing   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. Irs free state filing We will waive interest that is the result of certain errors or delays caused by an IRS employee. Irs free state filing Examinations, Appeals, Collections, and Refunds Examinations (audits). Irs free state filing   We accept most taxpayers' returns as filed. Irs free state filing If we inquire about your return or select it for examination, it does not suggest that you are dishonest. Irs free state filing The inquiry or examination may or may not result in more tax. Irs free state filing We may close your case without change; or, you may receive a refund. Irs free state filing   The process of selecting a return for examination usually begins in one of two ways. Irs free state filing First, we use computer programs to identify returns that may have incorrect amounts. Irs free state filing These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. Irs free state filing Second, we use information from outside sources that indicates that a return may have incorrect amounts. Irs free state filing These sources may include newspapers, public records, and individuals. Irs free state filing If we determine that the information is accurate and reliable, we may use it to select a return for examination. Irs free state filing   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. Irs free state filing The following sections give an overview of how we conduct examinations. Irs free state filing By mail. Irs free state filing   We handle many examinations and inquiries by mail. Irs free state filing We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. Irs free state filing You can respond by mail or you can request a personal interview with an examiner. Irs free state filing If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. Irs free state filing Please do not hesitate to write to us about anything you do not understand. Irs free state filing By interview. Irs free state filing   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. Irs free state filing If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. Irs free state filing If you do not agree with these changes, you can meet with the examiner's supervisor. Irs free state filing Repeat examinations. Irs free state filing   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. Irs free state filing Appeals. Irs free state filing   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. Irs free state filing Most differences can be settled without expensive and time-consuming court trials. Irs free state filing Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Irs free state filing   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. Irs free state filing S. Irs free state filing Tax Court, U. Irs free state filing S. Irs free state filing Court of Federal Claims, or the U. Irs free state filing S. Irs free state filing District Court where you live. Irs free state filing If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. Irs free state filing If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. Irs free state filing You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. Irs free state filing Collections. Irs free state filing   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. Irs free state filing It describes: What to do when you owe taxes. Irs free state filing It describes what to do if you get a tax bill and what to do if you think your bill is wrong. Irs free state filing It also covers making installment payments, delaying collection action, and submitting an offer in compromise. Irs free state filing IRS collection actions. Irs free state filing It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. Irs free state filing   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. Irs free state filing Innocent spouse relief. Irs free state filing   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. Irs free state filing To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. Irs free state filing In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. Irs free state filing Do not file Form 8857 with your Form 1040. Irs free state filing For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. Irs free state filing Refunds. Irs free state filing   You can file a claim for refund if you think you paid too much tax. Irs free state filing You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. Irs free state filing The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. Irs free state filing Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. Irs free state filing   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. Irs free state filing Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Freedom and Noble Wildfires in Oklahoma

OK-2012-09, Aug. 23, 2012

Updated 9/27/2012 to include Noble Wildfire and include Cleveland County.

OKLAHOMA CITY — Victims of the Freedom and Noble Wildfires that began on Aug. 3, 2012, in parts of Oklahoma may qualify for tax relief from the Internal Revenue Service.

The President has declared Creek and Cleveland counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 3, and on or before Oct. 2, have been postponed to Oct. 2, 2012. This includes the quarterly estimated tax payment due on Sept. 17, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 3, and on or before Aug. 20, as long as the deposits are made by Aug. 20, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and is entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 2 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 3 and on or before Oct. 2.

The IRS also gives affected taxpayers until Oct. 2 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 3 and on or before Oct. 2.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 3 and on or before Aug. 20 provided the taxpayer makes these deposits by Aug. 20.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “OKLAHOMA/FREEDOM WILDFIRE” or "OKLAHOMA/NOBLE WILDFIRE" at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, IRS.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Page Last Reviewed or Updated: 14-Aug-2013

The Irs Free State Filing

Irs free state filing Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. Irs free state filing B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. Irs free state filing C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. Irs free state filing Copyrights, Copyrights. Irs free state filing Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. Irs free state filing Capitalized costs, Activities subject to the rules. Irs free state filing , Deducting vs. Irs free state filing Capitalizing Costs Loans, low or no interest, Loans with low or no interest. Irs free state filing Real estate taxes, Real estate taxes. Irs free state filing Real property, Real Property Settlement costs (fees), Settlement costs. Irs free state filing D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. Irs free state filing Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). Irs free state filing Franchises, Franchises, trademarks, and trade names. Irs free state filing Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. Irs free state filing M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. Irs free state filing Points, Points. Irs free state filing Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. Irs free state filing Real property, Real Property S Settlement costs (fees), Settlement costs. Irs free state filing Special-use valuation, Special-use valuation. Irs free state filing Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. Irs free state filing T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. Irs free state filing Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. Irs free state filing Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. Irs free state filing Exceptions, Exceptions. Irs free state filing Prev  Up     Home   More Online Publications