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Online Tax Filing

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Online tax filing Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. Online tax filing Completing form, Completing Form 3903. Online tax filing Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. Online tax filing , Expenses deducted in earlier year. Online tax filing Government provided for Armed Forces members, Services or reimbursements provided by government. Online tax filing Form W-4 Withholding allowance, Amount of income tax withheld. Online tax filing Free tax services, Free help with your tax return. Online tax filing Full-time work, defined, Full-time work. Online tax filing H Help (see Tax help) Home, defined, Home defined. Online tax filing Household goods, Household goods and personal effects. Online tax filing Moving to and from storage, Moving goods and effects to and from storage. Online tax filing I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. Online tax filing More than one job, More than one job. Online tax filing Union members, Union members. Online tax filing Member of household, Member of your household. Online tax filing Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. Online tax filing S. Online tax filing , Moves to Locations in the United States Outside U. Online tax filing S. Online tax filing , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. Online tax filing Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. Online tax filing , Reimbursement for deductible and nondeductible expenses. Online tax filing P Permanently retired, defined, Retirees who were working abroad. Online tax filing Personal effects, Household goods and personal effects. Online tax filing Moving to and from storage, Moving goods and effects to and from storage. Online tax filing Publications (see Tax help) R Reasonable expenses, Reasonable expenses. Online tax filing Reasonable period of time, Reasonable period of time. Online tax filing Reimbursements, Reimbursements, Estimated tax. Online tax filing Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. Online tax filing Armed Forces members, Services or reimbursements provided by government. Online tax filing Estimated tax, Estimated tax. Online tax filing Excess, Excess reimbursement. Online tax filing Excluded from income, Reimbursements excluded from income. Online tax filing Included in income, Reimbursements included in income. Online tax filing Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Online tax filing , Reimbursement for deductible and nondeductible expenses. Online tax filing Reasonable period of time, Reasonable period of time. Online tax filing Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. Online tax filing Expenses greater than reimbursement, Expenses greater than reimbursement. Online tax filing Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. Online tax filing S. Online tax filing , Retirees, survivors, and Armed Forces members. Online tax filing , Retirees or survivors. Online tax filing Permanently retired, defined, Retirees who were working abroad. Online tax filing Return to full-time work, First job or return to full-time work. Online tax filing S Seasonal trade or business, Seasonal trade or business. Online tax filing Seasonal work, Seasonal work. Online tax filing Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. Online tax filing Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. Online tax filing Standard mileage rate, What's New Storage expenses, Storage expenses. Online tax filing , Storage expenses. Online tax filing Survivors who move to U. Online tax filing S. Online tax filing , Retirees, survivors, and Armed Forces members. Online tax filing , Retirees or survivors. Online tax filing , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. Online tax filing When move begins, When a move begins. Online tax filing T Tables and figures Distance test, Distance Test Nonmilitary move within U. Online tax filing S. Online tax filing , can you deduct expenses (Figure B), Seasonal work. Online tax filing Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. Online tax filing , Temporary absence from work. Online tax filing Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. Online tax filing Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. Online tax filing Seasonal work, Seasonal work. Online tax filing Self-employed persons, Time Test for Self-Employed Persons, Self-employment. Online tax filing Temporary absence from work, Temporary absence from work. Online tax filing , Temporary absence from work. Online tax filing Travel by car, Travel by car. Online tax filing Travel expenses, Travel expenses. Online tax filing TTY/TDD information, How To Get Tax Help U Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Unions Main job location of member, Union members. Online tax filing W When to deduct expenses, When To Deduct Expenses, Illustrated Example Choosing when to deduct, Choosing when to deduct. Online tax filing Expenses not reimbursed, Expenses not reimbursed. Online tax filing Expenses reimbursed, Expenses reimbursed. Online tax filing How to make choice, How to make the choice. Online tax filing Who can deduct, Who Can Deduct Moving Expenses, When a move begins. Online tax filing Armed Forces, members of, Retirees, survivors, and Armed Forces members. Online tax filing Distance test, Distance Test Nonmilitary move within U. Online tax filing S. Online tax filing (Figure B), Seasonal work. Online tax filing Related to start of work, Move Related to Start of Work Retirees who move to U. Online tax filing S. Online tax filing , Retirees, survivors, and Armed Forces members. Online tax filing , Retirees or survivors. Online tax filing , Retirees or Survivors Who Move to the United States Survivors who move to U. Online tax filing S. Online tax filing , Retirees, survivors, and Armed Forces members. Online tax filing , Retirees or survivors. Online tax filing , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. Online tax filing Time test, Time Test Withholding, Tax Withholding and Estimated Tax Worksheet Distance test (Worksheet 1), Distance Test Prev  Up     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

The Online Tax Filing

Online tax filing Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Online tax filing Tax questions. Online tax filing Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. Online tax filing irs. Online tax filing gov/pub550. Online tax filing What's New Net investment income tax (NIIT). Online tax filing  Beginning in 2013, you may be subject to the NIIT. Online tax filing The NIIT applies at a rate of 3. Online tax filing 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. Online tax filing See Net investment income tax (NIIT) , later. Online tax filing Maximum capital gain rates. Online tax filing  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 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Online tax filing Publication 590, Individual Retirement Arrangements (IRAs). Online tax filing Publication 721, Tax Guide to U. Online tax filing S. Online tax filing Civil Service Retirement Benefits. Online tax filing    Comments and suggestions. Online tax filing   We welcome your comments about this publication and your suggestions for future editions. Online tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Online tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Online tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Online tax filing   You can send your comments from www. Online tax filing irs. Online tax filing gov/formspubs/. Online tax filing Click on “More Information” and then on “Comment on Tax Forms and Publications. Online tax filing ”   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. Online tax filing Ordering forms and publications. Online tax filing   Visit www. Online tax filing irs. Online tax filing 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. Online tax filing Internal Revenue Service 1201 N. Online tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Online tax filing   If you have a tax question, check the information available on IRS. Online tax filing gov or call 1-800-829-1040. Online tax filing We cannot answer tax questions sent to either of the above addresses. Online tax filing Prev  Up  Next   Home   More Online Publications