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On line 1040x Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. On line 1040x It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). On line 1040x The maximum amount you can claim for the credit is $1,000 for each qualifying child. On line 1040x Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. On line 1040x S. On line 1040x citizen, a U. On line 1040x S. On line 1040x national, or a U. On line 1040x S. On line 1040x resident alien. On line 1040x For more information, see Publication 519, U. On line 1040x S. On line 1040x Tax Guide for Aliens. On line 1040x If the child was adopted, see Adopted child , later. On line 1040x For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). On line 1040x Example. On line 1040x Your 10-year-old nephew lives in Mexico and qualifies as your dependent. On line 1040x Because he is not a U. On line 1040x S. On line 1040x citizen, U. On line 1040x S. On line 1040x national, or U. On line 1040x S. On line 1040x resident alien, he is not a qualifying child for the child tax credit. On line 1040x Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). On line 1040x   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). On line 1040x   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. On line 1040x To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. On line 1040x For more information about the substantial presence test, see Publication 519, U. On line 1040x S. On line 1040x Tax Guide for Aliens. On line 1040x Adopted child. On line 1040x   An adopted child is always treated as your own child. On line 1040x An adopted child includes a child lawfully placed with you for legal adoption. On line 1040x   If you are a U. On line 1040x S. On line 1040x citizen or U. On line 1040x S. On line 1040x national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. On line 1040x Exceptions to time lived with you. On line 1040x    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. On line 1040x Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. On line 1040x   There are also exceptions for kidnapped children and children of divorced or separated parents. On line 1040x For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. On line 1040x Qualifying child of more than one person. On line 1040x   A special rule applies if your qualifying child is the qualifying child of more than one person. On line 1040x For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. On line 1040x Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. On line 1040x The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. On line 1040x If this amount is zero, you cannot take this credit because there is no tax to reduce. On line 1040x But you may be able to take the additional child tax credit. On line 1040x See Additional Child Tax Credit, later. On line 1040x Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. On line 1040x Married filing jointly – $110,000. On line 1040x Single, head of household, or qualifying widow(er) – $75,000. On line 1040x Married filing separately – $55,000. On line 1040x Modified AGI. On line 1040x   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. On line 1040x Any amount excluded from income because of the exclusion of income from Puerto Rico. On line 1040x On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. On line 1040x ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. On line 1040x Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. On line 1040x Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. On line 1040x Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. On line 1040x   If you do not have any of the above, your modified AGI is the same as your AGI. On line 1040x AGI. On line 1040x   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. On line 1040x Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. On line 1040x You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. On line 1040x You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. On line 1040x Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. On line 1040x Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. On line 1040x Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. On line 1040x For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. On line 1040x Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. On line 1040x The additional child tax credit may give you a refund even if you do not owe any tax. On line 1040x How to claim the additional child tax credit. On line 1040x   To claim the additional child tax credit, follow the steps below. On line 1040x Make sure you figured the amount, if any, of your child tax credit. On line 1040x If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. On line 1040x If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. On line 1040x Child Tax Credit Worksheet This image is too large to be displayed in the current screen. On line 1040x Please click the link to view the image. On line 1040x Child tax worksheet - page 1. On line 1040x Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. On line 1040x Please click the link to view the image. On line 1040x Child tax worksheet - page 2. On line 1040x Line 11 Worksheet This image is too large to be displayed in the current screen. On line 1040x Please click the link to view the image. On line 1040x Line 11 worksheet - page 1. On line 1040x Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. On line 1040x Please click the link to view the image. On line 1040x Line 11 worksheet - page 2. On line 1040x 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. On line 1040x  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. On line 1040x  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. On line 1040x     1. On line 1040x a. On line 1040x Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. On line 1040x     b. On line 1040x Enter the amount of any nontaxable combat pay received. On line 1040x Also enter this amount on Schedule 8812, line 4b. On line 1040x This amount should be shown in Form(s) W-2, box 12, with code Q. On line 1040x 1b. On line 1040x       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. On line 1040x Otherwise, skip lines 2a through 2e and go to line 3. On line 1040x     2. On line 1040x a. On line 1040x Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. On line 1040x     b. On line 1040x Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. On line 1040x * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. On line 1040x Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. On line 1040x Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. On line 1040x     c. On line 1040x Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. On line 1040x * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. On line 1040x Do not include on this line any amounts exempt from self-employment tax 2c. On line 1040x         d. On line 1040x If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. On line 1040x Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. On line 1040x         e. On line 1040x If line 2c is a profit, enter the smaller of line 2c or line 2d. On line 1040x If line 2c is a (loss), enter the (loss) from line 2c. On line 1040x 2e. On line 1040x   3. On line 1040x Combine lines 1a, 1b, 2a, 2b, and 2e. On line 1040x If zero or less, stop. On line 1040x Do not complete the rest of this worksheet. On line 1040x Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. On line 1040x   4. On line 1040x Enter any amount included on line 1a that is:               a. On line 1040x A scholarship or fellowship grant not reported on Form W-2 4a. On line 1040x         b. On line 1040x For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. On line 1040x         c. On line 1040x A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). On line 1040x This amount may be shown in box 11 of your Form W-2. On line 1040x If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. On line 1040x 4c. On line 1040x       5. On line 1040x a. On line 1040x Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. On line 1040x Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. On line 1040x             b. On line 1040x Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. On line 1040x 5b. On line 1040x             c. On line 1040x Subtract line 5b from line 5a 5c. On line 1040x       6. On line 1040x Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. On line 1040x       7. On line 1040x Add lines 4a through 4c, 5c, and 6 7. On line 1040x   8. On line 1040x Subtract line 7 from line 3 8. On line 1040x       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. On line 1040x If you were sent here from Schedule 8812, enter this amount on line 4a of that form. On line 1040x     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. On line 1040x Put your name and social security number on Schedule SE and attach it to your return. On line 1040x                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. On line 1040x  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. On line 1040x               1. On line 1040x a. On line 1040x Enter the amount from Form 1040A, line 7 1a. On line 1040x         b. On line 1040x Enter the amount of any nontaxable combat pay received. On line 1040x Also enter this amount on Schedule 8812, line 4b. On line 1040x This amount should be shown in Form(s) W-2, box 12, with code Q. On line 1040x 1b. On line 1040x         c. On line 1040x Add lines 1a and 1b. On line 1040x     1c. On line 1040x   2. On line 1040x Enter any amount included on line 1a that is:           a. On line 1040x A scholarship or fellowship grant not reported on Form W-2 2a. On line 1040x         b. On line 1040x For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. On line 1040x         c. On line 1040x A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). On line 1040x This amount may be shown in box 11 of your Form W-2. On line 1040x If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. On line 1040x       3. On line 1040x Add lines 2a through 2c 3. On line 1040x   4. On line 1040x Subtract line 3 from line 1c. On line 1040x Enter the result here and on line 2 of the Line 11 Worksheet 4. On line 1040x                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. On line 1040x Social security tax, Medicare tax, and Additional Medicare Tax on wages. On line 1040x 1. On line 1040x Enter the social security tax withheld (Form(s) W-2, box 4) 1. On line 1040x   2. On line 1040x Enter the Medicare tax withheld (Form(s) W-2, box 6). On line 1040x Box 6 includes any Additional Medicare Tax 2. On line 1040x   3. On line 1040x Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. On line 1040x   4. On line 1040x Add lines 1, 2, and 3 4. On line 1040x   5. On line 1040x Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. On line 1040x   6. On line 1040x Subtract line 5 from line 4 6. On line 1040x   Additional Medicare Tax on Self-Employment Income. On line 1040x 7. On line 1040x Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. On line 1040x   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). On line 1040x Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. On line 1040x Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. On line 1040x 8. On line 1040x Enter the Tier 1 tax (Form(s) W-2, box 14) 8. On line 1040x   9. On line 1040x Enter the Medicare tax (Form(s) W-2, box 14) 9. On line 1040x   10. On line 1040x Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). On line 1040x Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. On line 1040x   11. On line 1040x Add lines 8, 9, and 10 11. On line 1040x   12. On line 1040x Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. On line 1040x   13. On line 1040x Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. On line 1040x   14. On line 1040x Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). On line 1040x Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. On line 1040x   15. On line 1040x Add lines 12, 13, and 14 15. On line 1040x   Line 6 amount 16. On line 1040x Add lines 6, 7, 11, and 15. On line 1040x Enter here and on line 6 of the Line 11 Worksheet. On line 1040x 16. On line 1040x   Paperwork Reduction Act Notice. On line 1040x   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. On line 1040x You are required to give us the information if requested. On line 1040x We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. On line 1040x   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. On line 1040x Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. On line 1040x Generally, tax returns and return information are confidential, as required by section 6103. On line 1040x   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. On line 1040x For the estimated averages, see the instructions for your income tax return. On line 1040x   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. On line 1040x See Comments and suggestions , earlier. On line 1040x How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. On line 1040x Free help with your tax return. On line 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. On line 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. On line 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. On line 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. On line 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. On line 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. On line 1040x gov, download the IRS2Go app, or call 1-800-906-9887. On line 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. On line 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. On line 1040x aarp. On line 1040x org/money/taxaide or call 1-888-227-7669. On line 1040x For more information on these programs, go to IRS. On line 1040x gov and enter “VITA” in the search box. On line 1040x Internet. On line 1040x    IRS. On line 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. On line 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. On line 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. On line 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. On line 1040x gov or download the IRS2Go app and select the Refund Status option. On line 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. On line 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. On line 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. On line 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. On line 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. On line 1040x No need to wait on the phone or stand in line. On line 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. On line 1040x When you reach the response screen, you can print the entire interview and the final response for your records. On line 1040x New subject areas are added on a regular basis. On line 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. On line 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. On line 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. On line 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. On line 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. On line 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. On line 1040x You can also ask the IRS to mail a return or an account transcript to you. On line 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. On line 1040x gov or by calling 1-800-908-9946. On line 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. On line 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. On line 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. On line 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. On line 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. On line 1040x gov and enter Where's My Amended Return? in the search box. On line 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. On line 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. On line 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. On line 1040x gov. On line 1040x Select the Payment tab on the front page of IRS. On line 1040x gov for more information. On line 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. On line 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. On line 1040x gov. On line 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. On line 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. On line 1040x gov. On line 1040x Request an Electronic Filing PIN by going to IRS. On line 1040x gov and entering Electronic Filing PIN in the search box. On line 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. On line 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. On line 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. On line 1040x An employee can answer questions about your tax account or help you set up a payment plan. On line 1040x Before you visit, check the Office Locator on IRS. On line 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. On line 1040x If you have a special need, such as a disability, you can request an appointment. On line 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. On line 1040x Apply for an Employer Identification Number (EIN). On line 1040x Go to IRS. On line 1040x gov and enter Apply for an EIN in the search box. On line 1040x Read the Internal Revenue Code, regulations, or other official guidance. On line 1040x Read Internal Revenue Bulletins. On line 1040x Sign up to receive local and national tax news and more by email. On line 1040x Just click on “subscriptions” above the search box on IRS. On line 1040x gov and choose from a variety of options. On line 1040x    Phone. On line 1040x You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. On line 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. On line 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. On line 1040x gov, or download the IRS2Go app. On line 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. On line 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. On line 1040x Most VITA and TCE sites offer free electronic filing. On line 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. On line 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. On line 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. On line 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. On line 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. On line 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. On line 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. On line 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. On line 1040x Note, the above information is for our automated hotline. On line 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. On line 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. On line 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. On line 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. On line 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). On line 1040x You should receive your order within 10 business days. On line 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. On line 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. On line 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. On line 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. On line 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. On line 1040x    Walk-in. On line 1040x You can find a selection of forms, publications and services — in-person. On line 1040x Products. On line 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. On line 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. On line 1040x Services. On line 1040x You can walk in to your local TAC for face-to-face tax help. On line 1040x An employee can answer questions about your tax account or help you set up a payment plan. On line 1040x Before visiting, use the Office Locator tool on IRS. On line 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. On line 1040x    Mail. On line 1040x You can send your order for forms, instructions, and publications to the address below. On line 1040x You should receive a response within 10 business days after your request is received. On line 1040x Internal Revenue Service 1201 N. On line 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. On line 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. On line 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. On line 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. On line 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. On line 1040x You face (or your business is facing) an immediate threat of adverse action. On line 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. On line 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. On line 1040x Here's why we can help: TAS is an independent organization within the IRS. On line 1040x Our advocates know how to work with the IRS. On line 1040x Our services are free and tailored to meet your needs. On line 1040x We have offices in every state, the District of Columbia, and Puerto Rico. On line 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. On line 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. On line 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. On line 1040x Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. On line 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. On line 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. On line 1040x Prev  Up  Next   Home   More Online Publications
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Life Insurance

Your need for life insurance will change with changes in your life. For example, the arrival of children usually triggers a sharp increase in the amount you need. As children grow older and leave the nest, you will probably need less protection.

Term life insurance policies are the least costly. They pay death benefits but have no cash value if you decide to stop making payments. As the word "term" suggests, these policies are in effect for a specific period of time-one year or until you reach a certain age are common. You can compare life insurance policies online.

Whole life, universal life, and other cash value policies combine a long-term savings and investment product with life insurance. Canceling these policies after only a few years can more than double your life insurance costs.

If you have misplaced a life insurance policy, your state’s insurance commission may be able to help you locate it. Or you can search for it at the Policy Locator. If the insurance company knows that an insured person has died, but cannot locate the beneficiaries, the company must turn the benefits over to the state’s unclaimed property office. Check with that office if you believe that you are due a benefit. You can avoid losing your life insurance policy by alerting the policy beneficiaries and filing a copy with your will.

Disability Insurance

Disability can be more disastrous financially than death. If you are disabled, you lose your earning power, but you still have living expenses and often huge expenses for medical care. Disability insurance helps you replace lost income. Many employers offer some type of disability insurance coverage for employees, or you can get an individual disability insurance policy. There are two types of disability policies: short-term disability (STD) and long-term disability (LTD). Short-term disability policies have a maximum benefit of two years, while long-term disability policies have benefits that can last the rest of your life. When purchasing disability insurance, ask:

  • How is disability defined? Some policies consider you disabled if you are unable to perform the duties of any job. Better plans pay benefits if you are unable to do the usual duties of your own occupation.
  • When do benefits begin? Most plans have a waiting period after an illness before payments begin.
  • How long do benefits last? After the waiting period, payments are usually available till you reach age 65, though shorter or longer terms are also available.
  • What dollar amount is promised? Can benefits be reduced by Social Security disability and workers' compensation payments? Are the benefits adjusted for inflation? Will the policy provider continue making contributions to your pension plan so you have retirement benefits when the disability coverage ends?

For more information on disability insurance, visit Insurance Information Institute or America's Health Insurance Plans.

The On Line 1040x

On line 1040x Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). On line 1040x Definitions The following definitions are used throughout this publication. On line 1040x Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. On line 1040x Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). On line 1040x Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. On line 1040x Limits on personal casualty or theft losses in the Kansas disaster area. On line 1040x   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. On line 1040x Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. On line 1040x When to deduct the loss. On line 1040x   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. On line 1040x However, the Kansas disaster area is a Presidentially declared disaster. On line 1040x Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. On line 1040x The deadline for making this election has expired. On line 1040x   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. On line 1040x Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. On line 1040x   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. On line 1040x They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. On line 1040x Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. On line 1040x They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). On line 1040x Replacement Period for Nonrecognition of Gain 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. On line 1040x 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 Presidentially declared disaster area). On line 1040x However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. On line 1040x For more information, see the Instructions for Form 4684. On line 1040x Net Operating Losses Qualified recovery assistance loss. On line 1040x   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. On line 1040x However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. On line 1040x In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. On line 1040x   A qualified 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 recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special 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 after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. On line 1040x Qualified recovery assistance casualty loss. On line 1040x   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. On line 1040x For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. On line 1040x Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. On line 1040x Amended return. On line 1040x   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. On line 1040x More information. On line 1040x    For more information on NOLs, see Publication 536. On line 1040x IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. On line 1040x Definitions Qualified recovery assistance distribution. On line 1040x   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. On line 1040x The distribution was made after May 3, 2007, and before January 1, 2009. On line 1040x Your main home was located in the Kansas disaster area on May 4, 2007. On line 1040x You sustained an economic loss because of the storms and tornadoes. On line 1040x 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. On line 1040x   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 recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. On line 1040x Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. On line 1040x   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. On line 1040x 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 may allocate the $100,000 limit among the plans any way you choose. On line 1040x   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. On line 1040x Eligible retirement plan. On line 1040x   An eligible retirement plan can be any of the following. On line 1040x A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). On line 1040x A qualified annuity plan. On line 1040x A tax-sheltered annuity contract. On line 1040x A governmental section 457 deferred compensation plan. On line 1040x A traditional, SEP, SIMPLE, or Roth IRA. On line 1040x Main home. On line 1040x   Generally, your main home is the home where you live most of the time. On line 1040x A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. On line 1040x Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. On line 1040x However, if you elect, you can include the entire distribution in your income in the year it was received. On line 1040x Qualified 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). On line 1040x However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. On line 1040x For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. On line 1040x Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. On line 1040x Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. On line 1040x However, see Exceptions below for qualified recovery assistance distributions you cannot repay. On line 1040x You have three years from the day after the date you received the distribution to make a repayment. On line 1040x Amounts that are repaid are treated as a qualified rollover and are not included in income. On line 1040x Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. On line 1040x See Form 8915 for more information on how to report repayments. On line 1040x Exceptions. On line 1040x   You cannot repay the following types of distributions. On line 1040x Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). On line 1040x Required minimum distributions. On line 1040x 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. On line 1040x How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. On line 1040x 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. On line 1040x See Qualified recovery assistance distribution on page 3. On line 1040x If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. On line 1040x Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. On line 1040x If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. On line 1040x You can amend your 2007 income tax return by using Form 1040X. On line 1040x You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. On line 1040x See Form 8915 and Form 8606 on this page. On line 1040x Form 8915. On line 1040x   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. On line 1040x Before you complete the form, modify the form as follows. On line 1040x Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. On line 1040x ” To the right of the title, cross out “2005” and enter “2007. On line 1040x ” In Part I, at the top of column (a), cross out “2005” and enter “2007. On line 1040x ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. On line 1040x ” On lines 10 and 11, cross out “2005” and enter “2007. On line 1040x ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. On line 1040x ” On line 12, cross out “hurricane” and enter “recovery assistance. On line 1040x ” On lines 13 and 14, cross out “line 15b” and “line 25b. On line 1040x ” On lines 18 and 19, cross out “2005” and enter “2007. On line 1040x ”   You can now complete Form 8915. On line 1040x For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. On line 1040x See Example 1 on page 5 to see how to complete Form 8915. On line 1040x Form 8606. On line 1040x   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. On line 1040x Before you complete or amend the form, use the following additional instructions. On line 1040x Form 8606, Part I. On line 1040x    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. On line 1040x Do not enter an amount less than -0-. On line 1040x Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. On line 1040x Complete line 15 as follows. On line 1040x If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. On line 1040x Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. On line 1040x If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. On line 1040x The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. On line 1040x Enter the result in the white space in the bottom margin of the form under line 15. On line 1040x To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. On line 1040x Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. On line 1040x Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. On line 1040x To the left of this amount, enter “Other distributions. On line 1040x ” Form 8606, Part III. On line 1040x    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. On line 1040x Complete line 25 as follows. On line 1040x If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. On line 1040x Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. On line 1040x If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. On line 1040x The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. On line 1040x Enter the result in the white space in the bottom margin of the form under line 25. On line 1040x To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. On line 1040x Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. On line 1040x Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. On line 1040x To the left of this amount, enter “Other distributions. On line 1040x ” Example 1. On line 1040x   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. On line 1040x Her home was located in the Kansas disaster area. On line 1040x On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. On line 1040x Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. On line 1040x Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. On line 1040x Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. On line 1040x   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. On line 1040x Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. On line 1040x Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). On line 1040x Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. On line 1040x ” This amount is then reported on Form 8915, line 13. On line 1040x Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. On line 1040x See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. On line 1040x This image is too large to be displayed in the current screen. On line 1040x Please click the link to view the image. On line 1040x 2005 Form 8915, page 1, Illustrated Example 1. On line 1040x This image is too large to be displayed in the current screen. On line 1040x Please click the link to view the image. On line 1040x 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. On line 1040x Please click the link to view the image. On line 1040x Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. On line 1040x See Qualified recovery assistance distribution on page 3. On line 1040x You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. On line 1040x See Form 8915 and Form 8606 below. On line 1040x Form 8915. On line 1040x   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. On line 1040x Before you complete the form, modify the form as follows. On line 1040x Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. On line 1040x ” To the right of the title, cross out “2006” and enter “2008. On line 1040x ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. On line 1040x ” At the top of column (a) cross out “2006” and enter “2008. On line 1040x ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. On line 1040x ” On lines 12, 14, and 15, cross out “2005” and enter “2007. On line 1040x ” On lines 17 and 19, cross out “2006” and enter “2008. On line 1040x ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. On line 1040x ” On line 21, cross out “hurricane” and enter “recovery assistance. On line 1040x ” On lines 22 and 23, cross out “line 15b” and “line 25b. On line 1040x ” On lines 27, 29, and 30, cross out “2005” and enter “2007. On line 1040x ” On lines 32 and 34, cross out “2006” and enter “2008. On line 1040x ”   You can now complete Form 8915. On line 1040x For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. On line 1040x Example 2. On line 1040x   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. On line 1040x Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. On line 1040x Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. On line 1040x See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. On line 1040x This image is too large to be displayed in the current screen. On line 1040x Please click the link to view the image. On line 1040x 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. On line 1040x Please click the link to view the image. On line 1040x 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. On line 1040x   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. On line 1040x Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. On line 1040x Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. On line 1040x For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. On line 1040x To be a qualified distribution, the distribution must meet all of the following requirements. On line 1040x 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. On line 1040x The distribution was received after November 4, 2006, and before May 5, 2007. On line 1040x The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. On line 1040x Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. On line 1040x Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. On line 1040x A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. On line 1040x You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. On line 1040x See How to report, next, for information on completing Form 8915. On line 1040x How to report. On line 1040x   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. On line 1040x Before you complete the form, modify the form as follows. On line 1040x Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. On line 1040x ” To the right of the title, cross out “2005” and enter “2006” or “2007. On line 1040x ” Enter only the year the distribution was received. On line 1040x Cross out “Hurricane” in the title of Part IV and enter “Kansas. On line 1040x ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. On line 1040x ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. On line 1040x ” You can now complete Part IV of Form 8915. On line 1040x Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. On line 1040x Attach Form 8915 to your original or amended return for the year of the distribution. On line 1040x Amended return. On line 1040x   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. On line 1040x Loans From Qualified Plans The following benefits are available to qualified individuals. On line 1040x Increases to the limits for distributions treated as loans from employer plans. On line 1040x A 1-year suspension for payments due on plan loans. On line 1040x Qualified individual. On line 1040x   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. On line 1040x 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. On line 1040x Limits on plan loans. On line 1040x   The $50,000 limit for distributions treated as plan loans is increased to $100,000. On line 1040x In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. On line 1040x If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. On line 1040x One-year suspension of loan payments. On line 1040x   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. On line 1040x To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. On line 1040x Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. On line 1040x The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). On line 1040x The special allowance applies only for the first year the property is placed in service. On line 1040x The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). On line 1040x There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. On line 1040x You can elect not to deduct the special allowance for qualified recovery assistance property. On line 1040x If you make this election for any property, it applies to all property in the same class placed in service during the year. On line 1040x Qualified recovery assistance property. On line 1040x   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. On line 1040x Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. On line 1040x Water utility property. On line 1040x Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. On line 1040x (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. On line 1040x ) Qualified leasehold improvement property. On line 1040x Nonresidential real property and residential rental property. On line 1040x   For more information on this property, see Publication 946. On line 1040x Other tests to be met. On line 1040x   To be qualified recovery assistance property, the property must also meet all of the following tests. On line 1040x You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. On line 1040x The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). On line 1040x Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. On line 1040x The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. On line 1040x Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. On line 1040x Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. On line 1040x Excepted property. On line 1040x   Qualified recovery assistance property does not include any of the following. On line 1040x Property required to be depreciated using the Alternative Depreciation System (ADS). On line 1040x Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. On line 1040x Property for which you are claiming a commercial revitalization deduction. On line 1040x Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. On line 1040x Property placed in service and disposed of in the same tax year. On line 1040x Property converted from business use to personal use in the same tax year it is placed in service. On line 1040x Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. On line 1040x Recapture of special allowance. On line 1040x   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. On line 1040x Amended return. On line 1040x   If you have already filed your tax return, you may have to amend that return to claim any special allowance. On line 1040x Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. On line 1040x Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. On line 1040x Increased dollar limit. On line 1040x   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). On line 1040x   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. On line 1040x Qualified section 179 recovery assistance property. On line 1040x   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). On line 1040x Section 179 property does not include nonresidential real property or residential rental property. On line 1040x For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. On line 1040x Amended return. On line 1040x   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. On line 1040x Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. On line 1040x The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). On line 1040x Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). On line 1040x Use Form 5884-A to claim the credit. On line 1040x See Form 5884-A later. On line 1040x The following rules and definitions apply. On line 1040x Employers affected by the storms and tornadoes. On line 1040x   The following definitions apply to employers affected by the storms and tornadoes. On line 1040x Eligible employer. On line 1040x   For this purpose, an eligible employer is any employer who meets all of the following. On line 1040x Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. On line 1040x Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. On line 1040x Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. On line 1040x Eligible employee. On line 1040x   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. On line 1040x An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. On line 1040x Qualified wages. On line 1040x   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) 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 May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. On line 1040x In addition, the wages must have been paid or incurred after May 4, 2007. On line 1040x    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. On line 1040x    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). On line 1040x Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. On line 1040x Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. On line 1040x   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. On line 1040x For a special rule that applies to railroad employees, see section 51(h)(1)(B). On line 1040x   Qualified wages do not include the following. On line 1040x Wages paid to your dependent or a related individual. On line 1040x See section 51(i)(1). On line 1040x 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. On line 1040x Wages for services of replacement workers during a strike or lockout. On line 1040x Form 5884-A. On line 1040x   Use Section A of Form 5884-A (Rev. On line 1040x October 2006) to claim the employer retention credit. On line 1040x Section B does not apply to the Kansas disaster area. On line 1040x Before you complete the form, modify the form as follows. On line 1040x Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. On line 1040x ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. On line 1040x ”   Complete the form as instructed. On line 1040x Lines 1b and 1c do not apply. On line 1040x Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. On line 1040x On the dotted line to the left of line 1x, enter “5884-A. On line 1040x ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. On line 1040x Amended return. On line 1040x   You may have to amend a previously filed return to claim the employee retention credit. On line 1040x Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. On line 1040x Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas 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. On line 1040x Amended return. On line 1040x   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. On line 1040x Request for Copy or Transcript of Tax Return Request for copy of tax return. On line 1040x   You can use Form 4506 to order a copy of your tax return. On line 1040x Generally, there is a $39. On line 1040x 00 fee (subject to change) for requesting each copy of a tax return. On line 1040x If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. On line 1040x Request for transcript of tax return. On line 1040x   You can use Form 4506-T to order a free transcript of your tax return. On line 1040x A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. On line 1040x You can also call 1-800-829-1040 to order a transcript. On line 1040x How To Get Tax Help 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. On line 1040x By selecting the method that is best for you, you will have quick and easy access to tax help. On line 1040x Contacting your Taxpayer Advocate. On line 1040x   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. On line 1040x   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. On line 1040x You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. On line 1040x You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. On line 1040x For more information, go to www. On line 1040x irs. On line 1040x gov/advocate. On line 1040x Low Income Taxpayer Clinics (LITCs). On line 1040x   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. On line 1040x The clinics also provide tax education and outreach for taxpayers who speak English as a second language. On line 1040x Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. On line 1040x It is available at www. On line 1040x irs. On line 1040x gov or your local IRS office. On line 1040x Free tax services. On line 1040x   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. On line 1040x It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. On line 1040x It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. On line 1040x   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. On line 1040x Free help with your return. On line 1040x   Free help in preparing your return is available nationwide from IRS-trained volunteers. On line 1040x The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. On line 1040x Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. On line 1040x To find a site near you, call 1-800-829-1040. On line 1040x Or to find the nearest AARP TaxAide site, visit AARP's website at www. On line 1040x aarp. On line 1040x org/taxaide or call 1-888-227-7669. On line 1040x For more information on these programs, go to www. On line 1040x irs. On line 1040x gov and enter keyword “VITA” in the upper right-hand corner. On line 1040x Internet. On line 1040x You can access the IRS website at www. On line 1040x irs. On line 1040x gov 24 hours a day, 7 days a week to: E-file your return. On line 1040x Find out about commercial tax preparation and e-file services available free to eligible taxpayers. On line 1040x Check the status of your refund. On line 1040x Click on Where's My Refund. On line 1040x Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). On line 1040x Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. On line 1040x Download forms, instructions, and publications. On line 1040x Order IRS products online. On line 1040x Research your tax questions online. On line 1040x Search publications online by topic or keyword. On line 1040x View Internal Revenue Bulletins (IRBs) published in the last few years. On line 1040x Figure your withholding allowances using the withholding calculator online at www. On line 1040x irs. On line 1040x gov/individuals. On line 1040x Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. On line 1040x Sign up to receive local and national tax news by email. On line 1040x Get information on starting and operating a small business. On line 1040x Phone. On line 1040x Many services are available by phone. On line 1040x Ordering forms, instructions, and publications. On line 1040x Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. On line 1040x You should receive your order within 10 days. On line 1040x Asking tax questions. On line 1040x Call the IRS with your tax questions at 1-800-829-1040. On line 1040x Solving problems. On line 1040x You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. On line 1040x An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. On line 1040x Call your local Taxpayer Assistance Center for an appointment. On line 1040x To find the number, go to www. On line 1040x irs. On line 1040x gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. On line 1040x TTY/TDD equipment. On line 1040x If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. On line 1040x TeleTax topics. On line 1040x Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. On line 1040x Refund information. On line 1040x To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. On line 1040x Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). On line 1040x Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. On line 1040x Evaluating the quality of our telephone services. On line 1040x To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. On line 1040x One method is for a second IRS representative to listen in on or record random telephone calls. On line 1040x Another is to ask some callers to complete a short survey at the end of the call. On line 1040x Walk-in. On line 1040x Many products and services are available on a walk-in basis. On line 1040x Products. On line 1040x You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. On line 1040x 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. On line 1040x Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. On line 1040x Services. On line 1040x You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. On line 1040x An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. On line 1040x If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're 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. On line 1040x No appointment is necessary — just walk in. On line 1040x If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. On line 1040x A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. On line 1040x If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. On line 1040x All other issues will be handled without an appointment. On line 1040x To find the number of your local office, go to www. On line 1040x irs. On line 1040x gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. On line 1040x Mail. On line 1040x You can send your order for forms, instructions, and publications to the address below. On line 1040x You should receive a response within 10 days after your request is received. On line 1040x Internal Revenue Service 1201 N. On line 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. On line 1040x You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. On line 1040x Prior-year forms, instructions, and publications. On line 1040x Bonus: Historical Tax Products DVD - Ships with the final release. On line 1040x IRS Tax Map: an electronic research tool and finding aid. On line 1040x Tax law frequently asked questions (FAQ). On line 1040x Tax Topics from the IRS telephone response system. On line 1040x Fill-in, print, and save features for most tax forms. On line 1040x Internal Revenue Bulletins. On line 1040x Toll-free and email technical support. On line 1040x The CD/DVD is released twice during the year in January and March. On line 1040x Purchase the CD/DVD from National Technical Information Service (NTIS) at www. On line 1040x irs. On line 1040x gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). On line 1040x Price is subject to change. On line 1040x CD for small businesses. On line 1040x Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. On line 1040x This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. On line 1040x All the business tax forms, instructions, and publications needed to successfully manage a business. On line 1040x Tax law changes. On line 1040x Tax Map: an electronic research tool and finding aid. On line 1040x Web links to various government agencies, business associations, and IRS organizations. On line 1040x “Rate the Product” survey—your opportunity to suggest changes for future editions. On line 1040x A site map of the CD to help you navigate the pages of the CD with ease. On line 1040x An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. On line 1040x An updated version of this CD is available each year in early April. On line 1040x You can get a free copy by calling 1-800-829-3676 or by visiting www. On line 1040x irs. On line 1040x gov/smallbiz. On line 1040x Prev  Up  Next   Home   More Online Publications