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Irs gov freefilefillableforms Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Irs gov freefilefillableforms Tax questions. Irs gov freefilefillableforms Useful Items - You may want to see: Reminders Future developments. Irs gov freefilefillableforms  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Irs gov freefilefillableforms IRS. Irs gov freefilefillableforms gov/pub721. Irs gov freefilefillableforms Phased retirement. Irs gov freefilefillableforms   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. Irs gov freefilefillableforms This new program will allow eligible employees to begin receiving annuity payments while working part-time. Irs gov freefilefillableforms For more information, go to the Office of Personnel Management (OPM) website at www. Irs gov freefilefillableforms opm. Irs gov freefilefillableforms gov. Irs gov freefilefillableforms Roth Thrift Savings Plan (TSP) balance. Irs gov freefilefillableforms  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Irs gov freefilefillableforms Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Irs gov freefilefillableforms Qualified distributions from a Roth TSP are not included in your income. Irs gov freefilefillableforms See Thrift Savings Plan in Part II for more information. Irs gov freefilefillableforms Rollovers. Irs gov freefilefillableforms  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. Irs gov freefilefillableforms See Rollover Rules in Part II. Irs gov freefilefillableforms Rollovers by surviving spouse. Irs gov freefilefillableforms  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. Irs gov freefilefillableforms See Rollover Rules in Part II. Irs gov freefilefillableforms Thrift Savings Plan (TSP) beneficiary participant accounts. Irs gov freefilefillableforms  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). Irs gov freefilefillableforms The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. Irs gov freefilefillableforms Benefits for public safety officer's survivors. Irs gov freefilefillableforms  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. Irs gov freefilefillableforms For more information, see Dependents of public safety officers in Part IV. Irs gov freefilefillableforms Uniformed services Thrift Savings Plan (TSP) accounts. Irs gov freefilefillableforms  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Irs gov freefilefillableforms This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Irs gov freefilefillableforms However, any earnings on those contributions are subject to tax when they are distributed. Irs gov freefilefillableforms The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Irs gov freefilefillableforms If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. Irs gov freefilefillableforms You can get more information from the TSP website, www. Irs gov freefilefillableforms tsp. Irs gov freefilefillableforms gov, or the TSP Service Office. Irs gov freefilefillableforms Photographs of missing children. Irs gov freefilefillableforms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs gov freefilefillableforms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs gov freefilefillableforms 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. Irs gov freefilefillableforms Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. Irs gov freefilefillableforms These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Irs gov freefilefillableforms Tax rules for annuity benefits. Irs gov freefilefillableforms   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Irs gov freefilefillableforms The rest of your benefits are taxable. Irs gov freefilefillableforms If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Irs gov freefilefillableforms If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Irs gov freefilefillableforms See Part II, Rules for Retirees . Irs gov freefilefillableforms Thrift Savings Plan. Irs gov freefilefillableforms   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Irs gov freefilefillableforms This plan is similar to private sector 401(k) plans. Irs gov freefilefillableforms You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Irs gov freefilefillableforms The contributions and earnings on them are not taxed until they are distributed to you. Irs gov freefilefillableforms Also the TSP offers a Roth TSP option. Irs gov freefilefillableforms Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Irs gov freefilefillableforms See Thrift Savings Plan in Part II. Irs gov freefilefillableforms Comments and suggestions. Irs gov freefilefillableforms   We welcome your comments about this publication and your suggestions for future editions. Irs gov freefilefillableforms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs gov freefilefillableforms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs gov freefilefillableforms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs gov freefilefillableforms   You can send your comments from www. Irs gov freefilefillableforms irs. Irs gov freefilefillableforms gov/formspubs/. Irs gov freefilefillableforms Click on “More Information” and then on “Comment on Tax Forms and Publications”. Irs gov freefilefillableforms   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. Irs gov freefilefillableforms Ordering forms and publications. Irs gov freefilefillableforms   Visit www. Irs gov freefilefillableforms irs. Irs gov freefilefillableforms 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. Irs gov freefilefillableforms Internal Revenue Service 1201 N. Irs gov freefilefillableforms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs gov freefilefillableforms   If you have a tax question, check the information available on IRS. Irs gov freefilefillableforms gov or call 1-800-829-1040. Irs gov freefilefillableforms We cannot answer tax questions sent to either of the above addresses. Irs gov freefilefillableforms Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs gov freefilefillableforms 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Irs gov freefilefillableforms Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Isaac in Louisiana

LA/MS-2012-15, Sept. 5, 2012

Updated 10/22/12 to include Pointe Coupee and West Baton Rouge parishes

Updated 10/3/12 to include Allen, Morehouse and St. Martin parishes

Updated 9/17/12 to include East Baton Rouge, East Feliciana and West Feliciana parishes.

Updated 9/10/12 to include Assumption, Iberville, St. Helena, St. James, St. Mary, Tangipahoa, Terrebonne, and Washington parishes.

NEW ORLEANS — Victims of Hurricane Isaac that began on Aug. 26, 2012 in parts of Louisiana may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Louisiana will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the parishes of Allen, Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Morehouse, Orleans, Plaquemines, Pointe Coupee, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Martin, St. Mary,  St. Tammany,  Tangipahoa, Terrebonne, Washington,  West Baton Rouge and West Feliciana a federal disaster area. Individuals who reside or have a business in these parishes 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. 26, and on or before Jan. 11, 2013, have been postponed to Jan. 11, 2013. 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. 26, and on or before Sept. 10, as long as the deposits are made by Sept. 10, 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 parishes listed above constitutes 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 Jan. 11, 2013, 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. 26 and on or before Jan. 11, 2013.

The IRS also gives affected taxpayers until Jan. 11, 2013, 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. 26 and on or before Jan. 11, 2013.

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. 26 and on or before Sept. 10 provided the taxpayer makes these deposits by Sept. 10.

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 “LOUISIANA/HURRICANE ISAAC” 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: 18-Sep-2013

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Irs gov freefilefillableforms Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Irs gov freefilefillableforms Tax questions. Irs gov freefilefillableforms Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. Irs gov freefilefillableforms irs. Irs gov freefilefillableforms gov/pub587. Irs gov freefilefillableforms What's New The IRS now provides a simplified method to determine your expenses for business use of your home. Irs gov freefilefillableforms The simplified method is an alternative to calculating and substantiating actual expenses. Irs gov freefilefillableforms For more information, see Using the Simplified Method under Figuring the Deduction, later. Irs gov freefilefillableforms Reminders Photographs of missing children. Irs gov freefilefillableforms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs gov freefilefillableforms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs gov freefilefillableforms 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. Irs gov freefilefillableforms Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. Irs gov freefilefillableforms The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. Irs gov freefilefillableforms It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. Irs gov freefilefillableforms However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. Irs gov freefilefillableforms Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). Irs gov freefilefillableforms For special rules that apply to daycare providers, see Daycare Facility . Irs gov freefilefillableforms After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. Irs gov freefilefillableforms The simplified method is an alternative to calculating and substantiating actual expenses. Irs gov freefilefillableforms Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. Irs gov freefilefillableforms This publication also includes information on the following. Irs gov freefilefillableforms Selling a home that was used partly for business. Irs gov freefilefillableforms Deducting expenses for furniture and equipment used in your business. Irs gov freefilefillableforms Records you should keep. Irs gov freefilefillableforms Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. Irs gov freefilefillableforms If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. Irs gov freefilefillableforms The rules in this publication apply to individuals. Irs gov freefilefillableforms If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. Irs gov freefilefillableforms Comments and suggestions. Irs gov freefilefillableforms   We welcome your comments about this publication and your suggestions for future editions. Irs gov freefilefillableforms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs gov freefilefillableforms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs gov freefilefillableforms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs gov freefilefillableforms   You can send your comments from www. Irs gov freefilefillableforms irs. Irs gov freefilefillableforms gov/formspubs/. Irs gov freefilefillableforms Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs gov freefilefillableforms ”   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. Irs gov freefilefillableforms Ordering forms and publications. Irs gov freefilefillableforms   Visit www. Irs gov freefilefillableforms irs. Irs gov freefilefillableforms 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. Irs gov freefilefillableforms Internal Revenue Service 1201 N. Irs gov freefilefillableforms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs gov freefilefillableforms   If you have a tax question, check the information available on IRS. Irs gov freefilefillableforms gov or call 1-800-829-1040. Irs gov freefilefillableforms We cannot answer tax questions sent to either of the above addresses. Irs gov freefilefillableforms Useful Items - You may want to see: Publications 523 Selling Your Home 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Forms (and Instructions) Schedule C (Form 1040) Profit or Loss from Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 8829 Expenses for Business Use of Your Home  See How To Get Tax Help , near the end of this publication for information about getting publications and forms. Irs gov freefilefillableforms Prev  Up  Next   Home   More Online Publications