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Oregon Tax Return Form 1040ez

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Oregon Tax Return Form 1040ez

Oregon tax return form 1040ez Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. Oregon tax return form 1040ez Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Oregon tax return form 1040ez Definitions The following definitions are used throughout this publication. Oregon tax return form 1040ez Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. Oregon tax return form 1040ez See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Oregon tax return form 1040ez Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. Oregon tax return form 1040ez You will need to know this date when using this publication for the various tax provisions. Oregon tax return form 1040ez Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Oregon tax return form 1040ez Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. Oregon tax return form 1040ez 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. Oregon tax return form 1040ez 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. Oregon tax return form 1040ez 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. Oregon tax return form 1040ez 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Oregon tax return form 1040ez 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Oregon tax return form 1040ez Charles, Stone, Taney, Vernon, and Webster. Oregon tax return form 1040ez 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Oregon tax return form 1040ez 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. Oregon tax return form 1040ez *For more details, go to www. Oregon tax return form 1040ez fema. Oregon tax return form 1040ez gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. Oregon tax return form 1040ez Charitable Giving Incentives. Oregon tax return form 1040ez Net Operating Losses. Oregon tax return form 1040ez Education Credits. Oregon tax return form 1040ez Recapture of Federal Mortgage Subsidy. Oregon tax return form 1040ez Tax Relief for Temporary Relocation. Oregon tax return form 1040ez Employee Retention Credit. Oregon tax return form 1040ez Employer Housing Credit and Exclusion. Oregon tax return form 1040ez Demolition and Clean-up Costs. Oregon tax return form 1040ez Increase in Rehabilitation Credit. Oregon tax return form 1040ez Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Oregon tax return form 1040ez Clair, and Scott. Oregon tax return form 1040ez 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Oregon tax return form 1040ez 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Oregon tax return form 1040ez 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. Oregon tax return form 1040ez 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Oregon tax return form 1040ez 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Oregon tax return form 1040ez 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. Oregon tax return form 1040ez Genevieve, St. Oregon tax return form 1040ez Louis, the Independent City of St. Oregon tax return form 1040ez Louis, Scott, Sullivan, and Worth. Oregon tax return form 1040ez 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Oregon tax return form 1040ez 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. Oregon tax return form 1040ez 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Oregon tax return form 1040ez 06/05/2008through07/25/2008 Wisconsin Lafayette. Oregon tax return form 1040ez * For more details, go to www. Oregon tax return form 1040ez fema. Oregon tax return form 1040ez gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Oregon tax return form 1040ez Individuals. Oregon tax return form 1040ez   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Oregon tax return form 1040ez A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. Oregon tax return form 1040ez   A qualified contribution must also meet all of the following requirements. Oregon tax return form 1040ez Be paid after May 1, 2008, and before January 1, 2009. Oregon tax return form 1040ez The contribution must be for relief efforts in one or more Midwestern disaster areas. Oregon tax return form 1040ez Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Oregon tax return form 1040ez   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Oregon tax return form 1040ez You can carry over any contributions you are not able to deduct for 2008 because of this limit. Oregon tax return form 1040ez In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Oregon tax return form 1040ez Exception. Oregon tax return form 1040ez   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. Oregon tax return form 1040ez Corporations. Oregon tax return form 1040ez   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. Oregon tax return form 1040ez Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Oregon tax return form 1040ez The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. Oregon tax return form 1040ez Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Oregon tax return form 1040ez Partners and shareholders. Oregon tax return form 1040ez   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Oregon tax return form 1040ez More information. Oregon tax return form 1040ez   For more information, see Publication 526 or Publication 542, Corporations. Oregon tax return form 1040ez Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Oregon tax return form 1040ez Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Oregon tax return form 1040ez The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Oregon tax return form 1040ez 41 cents per mile for the period July 1 through December 31, 2008. Oregon tax return form 1040ez Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Oregon tax return form 1040ez You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. Oregon tax return form 1040ez You cannot claim a deduction or credit for amounts you exclude. Oregon tax return form 1040ez You must keep records of miles driven, time, place (or use), and purpose of the mileage. Oregon tax return form 1040ez The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Oregon tax return form 1040ez 50. Oregon tax return form 1040ez 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Oregon tax return form 1040ez 58. Oregon tax return form 1040ez 5 cents per mile for the period July 1 through December 31, 2008. Oregon tax return form 1040ez Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Oregon tax return form 1040ez The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Oregon tax return form 1040ez For more information, see Publication 547. Oregon tax return form 1040ez Limits on personal casualty or theft losses. Oregon tax return form 1040ez   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. Oregon tax return form 1040ez Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Oregon tax return form 1040ez A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. Oregon tax return form 1040ez When to deduct the loss. Oregon tax return form 1040ez   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Oregon tax return form 1040ez However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Oregon tax return form 1040ez Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Oregon tax return form 1040ez   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. Oregon tax return form 1040ez Cross out “2008” and enter “2007” at the top of Form 4684. Oregon tax return form 1040ez Time limit for making election. Oregon tax return form 1040ez   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Oregon tax return form 1040ez The due date (without extensions) for filing your 2008 income tax return. Oregon tax return form 1040ez The due date (with extensions) for filing your 2007 income tax return. Oregon tax return form 1040ez Example. Oregon tax return form 1040ez If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. Oregon tax return form 1040ez Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). Oregon tax return form 1040ez However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. Oregon tax return form 1040ez For more information, see the Instructions for Form 4684. Oregon tax return form 1040ez Net Operating Losses This benefit applies only to the counties in Table 1. Oregon tax return form 1040ez Qualified disaster recovery assistance loss. Oregon tax return form 1040ez   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Oregon tax return form 1040ez However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. Oregon tax return form 1040ez In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Oregon tax return form 1040ez   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. Oregon tax return form 1040ez Qualified disaster recovery assistance casualty loss. Oregon tax return form 1040ez   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. Oregon tax return form 1040ez Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Oregon tax return form 1040ez More information. Oregon tax return form 1040ez   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Oregon tax return form 1040ez IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez Definitions Qualified disaster recovery assistance distribution. Oregon tax return form 1040ez   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Oregon tax return form 1040ez The distribution was made on or after the applicable disaster date and before January 1, 2010. Oregon tax return form 1040ez Your main home was located in a Midwestern disaster area on the applicable disaster date. Oregon tax return form 1040ez You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Oregon tax return form 1040ez   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Oregon tax return form 1040ez If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. Oregon tax return form 1040ez   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. Oregon tax return form 1040ez Eligible retirement plan. Oregon tax return form 1040ez   An eligible retirement plan can be any of the following. Oregon tax return form 1040ez A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Oregon tax return form 1040ez A qualified annuity plan. Oregon tax return form 1040ez A tax-sheltered annuity contract. Oregon tax return form 1040ez A governmental section 457 deferred compensation plan. Oregon tax return form 1040ez A traditional, SEP, SIMPLE, or Roth IRA. Oregon tax return form 1040ez Main home. Oregon tax return form 1040ez   Generally, your main home is the home where you live most of the time. Oregon tax return form 1040ez A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Oregon tax return form 1040ez Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Oregon tax return form 1040ez Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Oregon tax return form 1040ez However, if you elect, you can include the entire distribution in your income in the year it was received. Oregon tax return form 1040ez Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Oregon tax return form 1040ez However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. Oregon tax return form 1040ez For more information, see Form 8930. Oregon tax return form 1040ez Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Oregon tax return form 1040ez If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Oregon tax return form 1040ez Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Oregon tax return form 1040ez However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Oregon tax return form 1040ez You have three years from the day after the date you received the distribution to make a repayment. Oregon tax return form 1040ez Amounts that are repaid are treated as a qualified rollover and are not included in income. Oregon tax return form 1040ez Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Oregon tax return form 1040ez See Form 8930 for more information on how to report repayments. Oregon tax return form 1040ez Exceptions. Oregon tax return form 1040ez   You cannot repay the following types of distributions. Oregon tax return form 1040ez Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Oregon tax return form 1040ez Required minimum distributions. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. Oregon tax return form 1040ez If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. Oregon tax return form 1040ez For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Oregon tax return form 1040ez To be a qualified distribution, the distribution must meet all of the following requirements. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez The distribution was received after the date that was 6 months before the day after the applicable disaster date. Oregon tax return form 1040ez The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Oregon tax return form 1040ez Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Oregon tax return form 1040ez A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Oregon tax return form 1040ez You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Oregon tax return form 1040ez Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Oregon tax return form 1040ez The following benefits are available to qualified individuals. Oregon tax return form 1040ez Increases to the limits for distributions treated as loans from employer plans. Oregon tax return form 1040ez A 1-year suspension for payments due on plan loans. Oregon tax return form 1040ez Qualified individual. Oregon tax return form 1040ez   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Limits on plan loans. Oregon tax return form 1040ez   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Oregon tax return form 1040ez In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Oregon tax return form 1040ez If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. Oregon tax return form 1040ez One-year suspension of loan payments. Oregon tax return form 1040ez   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Oregon tax return form 1040ez To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. Oregon tax return form 1040ez Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Oregon tax return form 1040ez You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. Oregon tax return form 1040ez Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Oregon tax return form 1040ez Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez Earned income. Oregon tax return form 1040ez    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. Oregon tax return form 1040ez If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. Oregon tax return form 1040ez Joint returns. Oregon tax return form 1040ez   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Oregon tax return form 1040ez If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Oregon tax return form 1040ez Making the election. Oregon tax return form 1040ez   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. Oregon tax return form 1040ez However, you can make the election for the additional child tax credit even if you do not take the EIC. Oregon tax return form 1040ez   Electing to use your 2007 earned income can increase or decrease your EIC. Oregon tax return form 1040ez Take the following steps to decide whether to make the election. Oregon tax return form 1040ez Figure your 2008 EIC using your 2007 earned income. Oregon tax return form 1040ez Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Oregon tax return form 1040ez Add the results of (1) and (2). Oregon tax return form 1040ez Figure your 2008 EIC using your 2008 earned income. Oregon tax return form 1040ez Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Oregon tax return form 1040ez Add the results of (4) and (5). Oregon tax return form 1040ez Compare the results of (3) and (6). Oregon tax return form 1040ez If (3) is larger than (6), it is to your benefit to make the election. Oregon tax return form 1040ez If (3) is equal to or smaller than (6), making the election will not help you. Oregon tax return form 1040ez   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Oregon tax return form 1040ez   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Oregon tax return form 1040ez Getting your 2007 tax return information. Oregon tax return form 1040ez   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. Oregon tax return form 1040ez You can also get this information by visiting the IRS website at www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov. Oregon tax return form 1040ez   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Oregon tax return form 1040ez See Request for Copy or Transcript of Tax Return on page 11. Oregon tax return form 1040ez Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Oregon tax return form 1040ez You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez The additional exemption amount is claimed on Form 8914. Oregon tax return form 1040ez You can claim an additional exemption amount only one time for a specific individual. Oregon tax return form 1040ez If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Oregon tax return form 1040ez The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Oregon tax return form 1040ez Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Oregon tax return form 1040ez The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Oregon tax return form 1040ez If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Oregon tax return form 1040ez For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. Oregon tax return form 1040ez If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. Oregon tax return form 1040ez In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). Oregon tax return form 1040ez To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. Oregon tax return form 1040ez If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Oregon tax return form 1040ez You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Oregon tax return form 1040ez You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Oregon tax return form 1040ez Food, clothing, or personal items consumed or used by the displaced individual. Oregon tax return form 1040ez Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Oregon tax return form 1040ez Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Oregon tax return form 1040ez However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. Oregon tax return form 1040ez Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. Oregon tax return form 1040ez For more information, see Form 8914. Oregon tax return form 1040ez Education Credits This benefit applies only to the counties in Table 1. Oregon tax return form 1040ez The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. Oregon tax return form 1040ez The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. Oregon tax return form 1040ez The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Oregon tax return form 1040ez The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Oregon tax return form 1040ez This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Oregon tax return form 1040ez In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. Oregon tax return form 1040ez Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Oregon tax return form 1040ez For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Oregon tax return form 1040ez For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. Oregon tax return form 1040ez The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Oregon tax return form 1040ez The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Oregon tax return form 1040ez You will need to contact the eligible educational institution for qualified room and board costs. Oregon tax return form 1040ez For more information, see Form 8863. Oregon tax return form 1040ez See Form 8917 for the tuition and fees deduction. Oregon tax return form 1040ez Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Oregon tax return form 1040ez Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Oregon tax return form 1040ez However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. Oregon tax return form 1040ez This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. Oregon tax return form 1040ez Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Oregon tax return form 1040ez Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. Oregon tax return form 1040ez If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Oregon tax return form 1040ez You may also have to reduce certain tax attributes by the amount excluded. Oregon tax return form 1040ez For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Oregon tax return form 1040ez Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Oregon tax return form 1040ez The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Oregon tax return form 1040ez The IRS has exercised this authority as follows. Oregon tax return form 1040ez In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. Oregon tax return form 1040ez Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Oregon tax return form 1040ez An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Oregon tax return form 1040ez The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Oregon tax return form 1040ez Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Oregon tax return form 1040ez Use Form 5884-A to claim the credit. Oregon tax return form 1040ez Employers affected by the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez Eligible employer. Oregon tax return form 1040ez   For this purpose, an eligible employer is any employer who meets all of the following. Oregon tax return form 1040ez Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Oregon tax return form 1040ez Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Oregon tax return form 1040ez Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez Eligible employee. Oregon tax return form 1040ez   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. Oregon tax return form 1040ez An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. Oregon tax return form 1040ez Qualified wages. Oregon tax return form 1040ez   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. Oregon tax return form 1040ez In addition, the wages must have been paid or incurred after the applicable disaster date. Oregon tax return form 1040ez    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. Oregon tax return form 1040ez    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Oregon tax return form 1040ez Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Oregon tax return form 1040ez Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez For a special rule that applies to railroad employees, see section 51(h)(1)(B). Oregon tax return form 1040ez   Qualified wages do not include the following. Oregon tax return form 1040ez Wages paid to your dependent or a related individual. Oregon tax return form 1040ez See section 51(i)(1). Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Wages for services of replacement workers during a strike or lockout. Oregon tax return form 1040ez   For more information, see Form 5884-A. Oregon tax return form 1040ez Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Oregon tax return form 1040ez An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Oregon tax return form 1040ez The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. Oregon tax return form 1040ez The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). Oregon tax return form 1040ez Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Oregon tax return form 1040ez The employer must use Form 5884-A to claim the credit. Oregon tax return form 1040ez A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. Oregon tax return form 1040ez The employee cannot be your dependent or a related individual. Oregon tax return form 1040ez See section 51(i)(1). Oregon tax return form 1040ez For more information, see Form 5884-A. Oregon tax return form 1040ez Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Oregon tax return form 1040ez You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Oregon tax return form 1040ez Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Oregon tax return form 1040ez Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Oregon tax return form 1040ez Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Oregon tax return form 1040ez The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. Oregon tax return form 1040ez For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Oregon tax return form 1040ez For certified historic structures, the credit percentage is increased from 20% to 26%. Oregon tax return form 1040ez For more information, see Form 3468, Investment Credit. Oregon tax return form 1040ez Request for Copy or Transcript of Tax Return Request for copy of tax return. Oregon tax return form 1040ez   You can use Form 4506 to order a copy of your tax return. Oregon tax return form 1040ez Generally, there is a $57 fee for requesting each copy of a tax return. Oregon tax return form 1040ez If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. Oregon tax return form 1040ez Request for transcript of tax return. Oregon tax return form 1040ez   You can use Form 4506-T to order a free transcript of your tax return. Oregon tax return form 1040ez A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Oregon tax return form 1040ez You can also call 1-800-829-1040 to order a transcript. Oregon tax return form 1040ez How To Get Tax Help Special IRS assistance. Oregon tax return form 1040ez   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. Oregon tax return form 1040ez We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. Oregon tax return form 1040ez Call 1-866-562-5227 Monday through FridayIn English–7 a. Oregon tax return form 1040ez m. Oregon tax return form 1040ez to 10 p. Oregon tax return form 1040ez m. Oregon tax return form 1040ez local timeIn Spanish–8 a. Oregon tax return form 1040ez m. Oregon tax return form 1040ez to 9:30 p. Oregon tax return form 1040ez m. Oregon tax return form 1040ez local time   The IRS website at www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov has notices and other tax relief information. Oregon tax return form 1040ez Check it periodically for any new guidance. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. Oregon tax return form 1040ez Contacting your Taxpayer Advocate. Oregon tax return form 1040ez   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. Oregon tax return form 1040ez Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Oregon tax return form 1040ez Our service is free, confidential, and tailored to meet your needs. Oregon tax return form 1040ez You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. Oregon tax return form 1040ez TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Oregon tax return form 1040ez This includes businesses as well as individuals. Oregon tax return form 1040ez TAS employees know the IRS and how to navigate it. Oregon tax return form 1040ez We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. Oregon tax return form 1040ez TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Oregon tax return form 1040ez You can call your local advocate, whose number is in your phone book, in Pub. Oregon tax return form 1040ez 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov/advocate. Oregon tax return form 1040ez You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Oregon tax return form 1040ez You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Oregon tax return form 1040ez taxtoolkit. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov. Oregon tax return form 1040ez Low Income Taxpayer Clinics (LITCs). Oregon tax return form 1040ez   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Oregon tax return form 1040ez LITCs are independent from the IRS. Oregon tax return form 1040ez Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. Oregon tax return form 1040ez If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Oregon tax return form 1040ez For more information, see Publication 4134, Low Income Taxpayer Clinic List. Oregon tax return form 1040ez This publication is available at www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Oregon tax return form 1040ez Free tax services. Oregon tax return form 1040ez   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Oregon tax return form 1040ez It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Oregon tax return form 1040ez It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Oregon tax return form 1040ez   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Oregon tax return form 1040ez Free help with your return. Oregon tax return form 1040ez   Free help in preparing your return is available nationwide from IRS-trained volunteers. Oregon tax return form 1040ez The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Oregon tax return form 1040ez Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Oregon tax return form 1040ez To find the nearest VITA or TCE site, call 1-800-829-1040. Oregon tax return form 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Oregon tax return form 1040ez To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Oregon tax return form 1040ez aarp. Oregon tax return form 1040ez org/money/taxaide. Oregon tax return form 1040ez   For more information on these programs, go to www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov and enter keyword “VITA” in the upper right-hand corner. Oregon tax return form 1040ez Internet. Oregon tax return form 1040ez You can access the IRS website at www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov 24 hours a day, 7 days a week to: E-file your return. Oregon tax return form 1040ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Oregon tax return form 1040ez Check the status of your 2009 refund. Oregon tax return form 1040ez Go to www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov and click on Where's My Refund. Oregon tax return form 1040ez Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Oregon tax return form 1040ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Oregon tax return form 1040ez Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Oregon tax return form 1040ez Download forms, instructions, and publications. Oregon tax return form 1040ez Order IRS products online. Oregon tax return form 1040ez Research your tax questions online. Oregon tax return form 1040ez Search publications online by topic or keyword. Oregon tax return form 1040ez Use the online Internal Revenue Code, Regulations, or other official guidance. Oregon tax return form 1040ez View Internal Revenue Bulletins (IRBs) published in the last few years. Oregon tax return form 1040ez Figure your withholding allowances using the withholding calculator online at www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov/individuals. Oregon tax return form 1040ez Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Oregon tax return form 1040ez Sign up to receive local and national tax news by email. Oregon tax return form 1040ez Get information on starting and operating a small business. Oregon tax return form 1040ez Phone. Oregon tax return form 1040ez Many services are available by phone. Oregon tax return form 1040ez Ordering forms, instructions, and publications. Oregon tax return form 1040ez Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Oregon tax return form 1040ez You should receive your order within 10 days. Oregon tax return form 1040ez Asking tax questions. Oregon tax return form 1040ez Call the IRS with your tax questions at 1-800-829-1040. Oregon tax return form 1040ez Solving problems. Oregon tax return form 1040ez You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Oregon tax return form 1040ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Oregon tax return form 1040ez Call your local Taxpayer Assistance Center for an appointment. Oregon tax return form 1040ez To find the number, go to www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Oregon tax return form 1040ez TTY/TDD equipment. Oregon tax return form 1040ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Oregon tax return form 1040ez TeleTax topics. Oregon tax return form 1040ez Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Oregon tax return form 1040ez Refund information. Oregon tax return form 1040ez To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Oregon tax return form 1040ez Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Oregon tax return form 1040ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Oregon tax return form 1040ez Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Oregon tax return form 1040ez Refunds are sent out weekly on Fridays. Oregon tax return form 1040ez If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Oregon tax return form 1040ez Other refund information. Oregon tax return form 1040ez To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Oregon tax return form 1040ez Evaluating the quality of our telephone services. Oregon tax return form 1040ez To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Oregon tax return form 1040ez One method is for a second IRS representative to listen in on or record random telephone calls. Oregon tax return form 1040ez Another is to ask some callers to complete a short survey at the end of the call. Oregon tax return form 1040ez Walk-in. Oregon tax return form 1040ez Many products and services are available on a walk-in basis. Oregon tax return form 1040ez Products. Oregon tax return form 1040ez You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Oregon tax return form 1040ez 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. Oregon tax return form 1040ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Oregon tax return form 1040ez Services. Oregon tax return form 1040ez You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Oregon tax return form 1040ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Oregon tax return form 1040ez If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Oregon tax return form 1040ez No appointment is necessary—just walk in. Oregon tax return form 1040ez If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Oregon tax return form 1040ez A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Oregon tax return form 1040ez If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Oregon tax return form 1040ez All other issues will be handled without an appointment. Oregon tax return form 1040ez To find the number of your local office, go to www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Oregon tax return form 1040ez Mail. Oregon tax return form 1040ez You can send your order for forms, instructions, and publications to the address below. Oregon tax return form 1040ez You should receive a response within 10 days after your request is received. Oregon tax return form 1040ez Internal Revenue Service1201 N. Oregon tax return form 1040ez Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Oregon tax return form 1040ez You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Oregon tax return form 1040ez Prior-year forms, instructions, and publications. Oregon tax return form 1040ez Tax Map: an electronic research tool and finding aid. Oregon tax return form 1040ez Tax law frequently asked questions. Oregon tax return form 1040ez Tax Topics from the IRS telephone response system. Oregon tax return form 1040ez Internal Revenue Code—Title 26 of the U. Oregon tax return form 1040ez S. Oregon tax return form 1040ez Code. Oregon tax return form 1040ez Fill-in, print, and save features for most tax forms. Oregon tax return form 1040ez Internal Revenue Bulletins. Oregon tax return form 1040ez Toll-free and email technical support. Oregon tax return form 1040ez Two releases during the year. Oregon tax return form 1040ez – The first release will ship the beginning of January 2010. Oregon tax return form 1040ez – The final release will ship the beginning of March 2010. Oregon tax return form 1040ez Purchase the DVD from National Technical Information Service (NTIS) at www. Oregon tax return form 1040ez irs. Oregon tax return form 1040ez gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Oregon tax return form 1040ez Prev  Up  Next   Home   More Online Publications
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The Oregon Tax Return Form 1040ez

Oregon tax return form 1040ez Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Entrance Hall This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Living Room This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Dining Room This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Kitchen This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Den This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Bedrooms This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Bathrooms This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Recreation Room This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Laundry and Basement This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Garage This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Sporting Equipment This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Men's Clothing This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Women's Clothing This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Children's Clothing This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Jewelry This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Electrical Appliances This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Linens This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Miscellaneous This image is too large to be displayed in the current screen. Oregon tax return form 1040ez Please click the link to view the image. Oregon tax return form 1040ez Motor Vehicles Schedule 20. Oregon tax return form 1040ez Home (Excluding Contents) Note. Oregon tax return form 1040ez If you used the entire property as your home, fill out only column (a). Oregon tax return form 1040ez If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). Oregon tax return form 1040ez 1. Oregon tax return form 1040ez Description of property (Show location and date acquired. Oregon tax return form 1040ez )     (a)  Personal Part (b)  Business/Rental Part 2. Oregon tax return form 1040ez Cost or other (adjusted) basis of property (from Worksheet A)     3. Oregon tax return form 1040ez Insurance or other reimbursement Note. Oregon tax return form 1040ez If line 2 is more than line 3, skip line 4. Oregon tax return form 1040ez If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. Oregon tax return form 1040ez     4. Oregon tax return form 1040ez Gain from casualty. Oregon tax return form 1040ez If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. Oregon tax return form 1040ez But see Next below line 9. Oregon tax return form 1040ez     5. Oregon tax return form 1040ez Fair market value before casualty     6. Oregon tax return form 1040ez Fair market value after casualty     7. Oregon tax return form 1040ez Decrease in fair market value. Oregon tax return form 1040ez Subtract line 6 from line 5. Oregon tax return form 1040ez     8. Oregon tax return form 1040ez Enter the smaller of line 2 or line 7 Note for business/rental part. Oregon tax return form 1040ez If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). Oregon tax return form 1040ez     9. Oregon tax return form 1040ez Subtract line 3 from line 8. Oregon tax return form 1040ez If zero or less, enter -0-. Oregon tax return form 1040ez     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. Oregon tax return form 1040ez Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. Oregon tax return form 1040ez Worksheet A. Oregon tax return form 1040ez Cost or Other (Adjusted) Basis Caution. Oregon tax return form 1040ez See the Worksheet A Instructions before you use this worksheet. Oregon tax return form 1040ez         (a) Personal Part (b) Business/Rental Part 1. Oregon tax return form 1040ez   Enter the purchase price of the home damaged or destroyed. Oregon tax return form 1040ez (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. Oregon tax return form 1040ez ) 1. Oregon tax return form 1040ez     2. Oregon tax return form 1040ez   Seller paid points for home bought after 1990. Oregon tax return form 1040ez Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. Oregon tax return form 1040ez     3. Oregon tax return form 1040ez   Subtract line 2 from line 1 3. Oregon tax return form 1040ez     4. Oregon tax return form 1040ez   Settlement fees or closing costs. Oregon tax return form 1040ez (See Settlement costs in Publication 551. Oregon tax return form 1040ez ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. Oregon tax return form 1040ez         a. Oregon tax return form 1040ez Abstract and recording fees 4a. Oregon tax return form 1040ez       b. Oregon tax return form 1040ez Legal fees (including fees for title search and preparing documents) 4b. Oregon tax return form 1040ez       c. Oregon tax return form 1040ez Survey fees 4c. Oregon tax return form 1040ez       d. Oregon tax return form 1040ez Title insurance 4d. Oregon tax return form 1040ez       e. Oregon tax return form 1040ez Transfer or stamp taxes 4e. Oregon tax return form 1040ez       f. Oregon tax return form 1040ez Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. Oregon tax return form 1040ez       g. Oregon tax return form 1040ez Other 4g. Oregon tax return form 1040ez     5. Oregon tax return form 1040ez   Add lines 4a through 4g 5. Oregon tax return form 1040ez     6. Oregon tax return form 1040ez   Cost of additions and improvements. Oregon tax return form 1040ez (See Increases to Basis in Publication 551. Oregon tax return form 1040ez ) Do not include any additions and improvements included on line 1 6. Oregon tax return form 1040ez     7. Oregon tax return form 1040ez   Special tax assessments paid for local improvements, such as streets and sidewalks 7. Oregon tax return form 1040ez     8. Oregon tax return form 1040ez   Other increases to basis 8. Oregon tax return form 1040ez     9. Oregon tax return form 1040ez   Add lines 3, 5, 6, 7, and 8 9. Oregon tax return form 1040ez     10. Oregon tax return form 1040ez   Depreciation allowed or allowable, related to the business use or rental of the home 10. Oregon tax return form 1040ez 0   11. Oregon tax return form 1040ez   Other decreases to basis (See Decreases to Basis in Publication 551. Oregon tax return form 1040ez ) 11. Oregon tax return form 1040ez     12. Oregon tax return form 1040ez   Add lines 10 and 11 12. Oregon tax return form 1040ez     13. Oregon tax return form 1040ez   Cost or other (adjusted) basis of home damaged or destroyed. Oregon tax return form 1040ez Subtract line 12 from line 9. Oregon tax return form 1040ez Enter here and on Schedule 20, line 2 13. Oregon tax return form 1040ez     Worksheet A Instructions. Oregon tax return form 1040ez If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. Oregon tax return form 1040ez DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. Oregon tax return form 1040ez IF. Oregon tax return form 1040ez . Oregon tax return form 1040ez . Oregon tax return form 1040ez   THEN. Oregon tax return form 1040ez . Oregon tax return form 1040ez . Oregon tax return form 1040ez you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. Oregon tax return form 1040ez 1 skip lines 1–4 of the worksheet. Oregon tax return form 1040ez 2 find your basis using the rules under Inherited Property in Publication 551. Oregon tax return form 1040ez Enter this amount on line 5 of the worksheet. Oregon tax return form 1040ez 3 fill out lines 6–13 of the worksheet. Oregon tax return form 1040ez you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. Oregon tax return form 1040ez 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. Oregon tax return form 1040ez 3 fill out the rest of the worksheet. Oregon tax return form 1040ez you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. Oregon tax return form 1040ez (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Oregon tax return form 1040ez ) 2 fill out the rest of the worksheet. Oregon tax return form 1040ez you built your home 1 add the purchase price of the land and the cost of building the home. Oregon tax return form 1040ez Enter that total on line 1 of the worksheet. Oregon tax return form 1040ez (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Oregon tax return form 1040ez ) 2 fill out the rest of the worksheet. Oregon tax return form 1040ez you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. Oregon tax return form 1040ez 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. Oregon tax return form 1040ez 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Oregon tax return form 1040ez you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. Oregon tax return form 1040ez   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. Oregon tax return form 1040ez 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. Oregon tax return form 1040ez 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Oregon tax return form 1040ez you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. Oregon tax return form 1040ez 2 multiply the amount on line 13 of that worksheet by 50% (0. Oregon tax return form 1040ez 50) to get the adjusted basis of your half-interest at the time of the transfer. Oregon tax return form 1040ez 3 multiply the fair market value of the home at the time of the transfer by 50% (0. Oregon tax return form 1040ez 50). Oregon tax return form 1040ez Generally, this is the basis of the half-interest that your spouse owned. Oregon tax return form 1040ez 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Oregon tax return form 1040ez 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. Oregon tax return form 1040ez you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. Oregon tax return form 1040ez 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. Oregon tax return form 1040ez Worksheet A Instructions. Oregon tax return form 1040ez (Continued) IF. Oregon tax return form 1040ez . Oregon tax return form 1040ez . Oregon tax return form 1040ez   THEN. Oregon tax return form 1040ez . Oregon tax return form 1040ez . Oregon tax return form 1040ez you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. Oregon tax return form 1040ez 2 multiply the amount on line 13 of that worksheet by 50% (0. Oregon tax return form 1040ez 50) to get the adjusted basis of your half-interest on the date of death. Oregon tax return form 1040ez 3 figure the basis for the half-interest owned by your spouse. Oregon tax return form 1040ez This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). Oregon tax return form 1040ez (The basis in your half will remain one-half of the adjusted basis determined in step 2. Oregon tax return form 1040ez ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Oregon tax return form 1040ez 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. Oregon tax return form 1040ez you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. Oregon tax return form 1040ez 2 enter the amount of your basis on line 5 of the worksheet. Oregon tax return form 1040ez Generally, this is the fair market value of the home at the time of death. Oregon tax return form 1040ez (But see Community Property in Publication 551 for special rules. Oregon tax return form 1040ez ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. Oregon tax return form 1040ez you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. Oregon tax return form 1040ez 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. Oregon tax return form 1040ez 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. Oregon tax return form 1040ez This is the basis for the co-owner's part-interest. Oregon tax return form 1040ez 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Oregon tax return form 1040ez 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. Oregon tax return form 1040ez your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. Oregon tax return form 1040ez 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. Oregon tax return form 1040ez the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. Oregon tax return form 1040ez   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). Oregon tax return form 1040ez the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). Oregon tax return form 1040ez you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). Oregon tax return form 1040ez none of these items apply   fill out the entire worksheet. Oregon tax return form 1040ez Prev  Up  Next   Home   More Online Publications