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Tax act online Index A Assistance (see Tax help) B Base amount, Base amount. Tax act online C Canadian social security benefits, Canadian or German social security benefits paid to U. Tax act online S. Tax act online residents. Tax act online Children's benefits, Children's benefits. Tax act online Comments on publication, Comments and suggestions. Tax act online D Deductions related to benefits, Deductions Related to Your Benefits $3,000 or less, Deduction $3,000 or less. Tax act online $3,000. Tax act online 01 or more, Deduction more than $3,000. Tax act online Disability benefits repaid, Disability payments. Tax act online E Estimated tax, Tax withholding and estimated tax. Tax act online F Form 1040, Reporting on Form 1040. Tax act online Form 1040A, Reporting on Form 1040A. Tax act online Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form RRB-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Tax act online , Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form SSA-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Tax act online , Appendix Form W-4V, Tax withholding and estimated tax. Tax act online Free tax services, Free help with your tax return. Tax act online Future developments Product page, Reminders G German social security benefits, Canadian or German social security benefits paid to U. Tax act online S. Tax act online residents. Tax act online H Help (see Tax help) J Joint returns, Joint return. Tax act online L Legal expenses, Legal expenses. Tax act online Lump-sum election, Lump-Sum Election Example, Example M Missing children, photographs of, Reminders N Nonresident aliens, Nonresident aliens. Tax act online Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Nontaxable benefits, Benefits not taxable. Tax act online P Permanent resident aliens, Lawful permanent residents. Tax act online Publications (see Tax help) R Railroad retirement benefits, Introduction Repayments Benefits received in earlier year, Repayment of benefits. Tax act online , Repayment of benefits received in an earlier year. Tax act online Disability benefits, Disability payments. Tax act online Gross benefits, Repayment of benefits. Tax act online , Repayments More Than Gross Benefits Reporting requirements, How To Report Your Benefits Lump-sum payment, Lump-sum payment reported on Form SSA-1099 or RRB-1099. Tax act online S Social Security benefits, Introduction Suggestions for publication, Comments and suggestions. Tax act online T Tax help, How To Get Tax Help Taxable benefits Determination of, Are Any of Your Benefits Taxable?, How Much Is Taxable? Maximum taxable part, Maximum taxable part. Tax act online Person receiving benefits determines, Who is taxed. Tax act online Worksheets, Worksheet A. Tax act online Examples, Examples, Worksheets Which to use, Which worksheet to use. Tax act online Total income, figuring, Figuring total income. Tax act online TTY/TDD information, How To Get Tax Help U U. Tax act online S. Tax act online citizens residing abroad, U. Tax act online S. Tax act online citizens residing abroad. Tax act online U. Tax act online S. Tax act online residents Canadian or German social security benefits paid to, Canadian or German social security benefits paid to U. Tax act online S. Tax act online residents. Tax act online W Withholding, Tax withholding and estimated tax. Tax act online Exemption from, Exemption from withholding. Tax act online Form W-4V, Tax withholding and estimated tax. Tax act online Voluntary, Tax withholding and estimated tax. Tax act online Worksheets Taxable benefits Blank Worksheet 1, Worksheets Filled-in Worksheet 1, Filled-in Worksheet 1. Tax act online Figuring Your Taxable Benefits, Filled-in Worksheet 1. Tax act online Figuring Your Taxable Benefits, Filled-in Worksheet 1. Tax act online Figuring Your Taxable Benefits, Filled-in Worksheet 1. Tax act online Figuring Your Taxable Benefits Quick calculation, sample, Worksheet A. Tax act online Prev  Up     Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in Vermont

E-file to Remain Open through Oct. 31 for Irene Victims

Updated 9/16/11 to add a link to Notice 2011-74.
Updated 9/15/11 to add Franklin, Lamoille and Orleans counties.
Updated 9/7/11 to add Caledonia county.
Updated 9/6/11 to add Addison, Bennington, Orange and Windham counties.

VT-2011-34, Sept. 2, 2011

BOSTON — Victims of Hurricane Irene that began on Aug. 29, 2011 in parts of Vermont may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Addison, Bennington, Caledonia, Chittenden, Franklin, Lamoille, Orleans, Orange, Rutland, Washington, Windham and Windsor. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 29, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 29, and on or before Sept. 13, as long as the deposits are made by Sept. 13, 2011.

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

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

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 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. 29 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 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. 29 and on or before Oct. 31.

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. 29 and on or before Sept. 13 provided the taxpayer makes these deposits by Sept. 13.

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 “Vermont /Hurricane Irene” 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.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

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Tax act online Publication 575 - Introductory Material Table of Contents What's New Reminders IntroductionThe General Rule. Tax act online Individual retirement arrangements (IRAs). Tax act online Civil service retirement benefits. Tax act online Social security and equivalent tier 1 railroad retirement benefits. Tax act online Tax-sheltered annuity plans (403(b) plans). Tax act online Ordering forms and publications. Tax act online Tax questions. Tax act online Useful Items - You may want to see: What's New For purposes of the net investment income tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). Tax act online However, these distributions are taken into account when determining the modified adjusted gross income threshold. Tax act online Distributions from a nonqualified retirement plan are included in net investment income. Tax act online See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. Tax act online Reminders Future developments. Tax act online  For the latest information about developments related to Publication 575, such as legislation enacted after it was published, go to www. Tax act online irs. Tax act online gov/pub575. Tax act online In-plan Roth rollovers. Tax act online   Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. Tax act online For more information, see In-plan Roth rollovers under Rollovers, discussed later. Tax act online Photographs of missing children. Tax act online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax act online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax act online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Tax act online Introduction This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. Tax act online How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity). Tax act online What is covered in this publication?   This publication contains information that you need to understand the following topics. Tax act online How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan. Tax act online How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans. Tax act online How to roll over certain distributions from a retirement plan into another retirement plan or IRA. Tax act online How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. Tax act online How to report railroad retirement benefits. Tax act online When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation). Tax act online For additional information on how to report pension or annuity payments on your federal income tax return, be sure to review the instructions on the back of Copies B, C, and 2 of the Form 1099-R that you received and the instructions for Form 1040, lines 16a and 16b (Form 1040A, lines 12a and 12b or Form 1040NR, lines 17a and 17b). Tax act online A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. Tax act online Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return. Tax act online What is not covered in this publication?   The following topics are not discussed in this publication. Tax act online The General Rule. Tax act online   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). Tax act online For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. Tax act online Although this publication will help you determine whether you can use the General Rule, it will not help you use it to determine the tax treatment of your pension or annuity income. Tax act online For that and other information on the General Rule, see Publication 939, General Rule for Pensions and Annuities. Tax act online Individual retirement arrangements (IRAs). Tax act online   Information on the tax treatment of amounts you receive from an IRA is in Publication 590, Individual Retirement Arrangements (IRAs). Tax act online Civil service retirement benefits. Tax act online   If you are retired from the federal government (regular, phased, or disability retirement) or are the survivor or beneficiary of a federal employee or retiree who died, get Publication 721, Tax Guide to U. Tax act online S. Tax act online Civil Service Retirement Benefits. Tax act online Publication 721 covers the tax treatment of federal retirement benefits, primarily those paid under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Tax act online It also covers benefits paid from the Thrift Savings Plan (TSP). Tax act online Social security and equivalent tier 1 railroad retirement benefits. Tax act online   For information about the tax treatment of these benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Tax act online However, this publication (575) covers the tax treatment of the non-social security equivalent benefit portion of tier 1 railroad retirement benefits, tier 2 benefits, vested dual benefits, and supplemental annuity benefits paid by the U. Tax act online S. Tax act online Railroad Retirement Board. Tax act online Tax-sheltered annuity plans (403(b) plans). Tax act online   If you work for a public school or certain tax-exempt organizations, you may be eligible to participate in a 403(b) retirement plan offered by your employer. Tax act online Although this publication covers the treatment of benefits under 403(b) plans and discusses in-plan Roth rollovers from 403(b) plans to designated Roth accounts, it does not cover other tax provisions that apply to these plans. Tax act online For that and other information on 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations. Tax act online Comments and suggestions. Tax act online   We welcome your comments about this publication and your suggestions for future editions. Tax act online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax act online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax act online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax act online   You can send your comments from www. Tax act online irs. Tax act online gov/formspubs/. Tax act online Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax act online ”   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. Tax act online Ordering forms and publications. Tax act online   Visit www. Tax act online irs. Tax act online 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. Tax act online Internal Revenue Service 1201 N. Tax act online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax act online   If you have a tax question, check the information available on IRS. Tax act online gov or call 1-800-829-1040. Tax act online We cannot answer tax questions sent to either of the above addresses. Tax act online Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Tax act online S. Tax act online Civil Service Retirement Benefits 915 Social Security and Equivalent Railroad Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Tax act online 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Tax act online Prev  Up  Next   Home   More Online Publications