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Turbotax Home & Business Federal E File State 2011 Old Version

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Turbotax Home & Business Federal E File State 2011 Old Version

Turbotax home & business federal e file state 2011 old version Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. Turbotax home & business federal e file state 2011 old version Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane 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 Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. Turbotax home & business federal e file state 2011 old version Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. Turbotax home & business federal e file state 2011 old version The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. Turbotax home & business federal e file state 2011 old version Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. Turbotax home & business federal e file state 2011 old version The Katrina covered disaster area covers the following areas in four states. Turbotax home & business federal e file state 2011 old version Alabama. Turbotax home & business federal e file state 2011 old version   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. Turbotax home & business federal e file state 2011 old version Florida. Turbotax home & business federal e file state 2011 old version   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. Turbotax home & business federal e file state 2011 old version Louisiana. Turbotax home & business federal e file state 2011 old version   All parishes. Turbotax home & business federal e file state 2011 old version Mississippi. Turbotax home & business federal e file state 2011 old version   All counties. Turbotax home & business federal e file state 2011 old version Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. Turbotax home & business federal e file state 2011 old version The GO Zone covers the following areas in three states. Turbotax home & business federal e file state 2011 old version Alabama. Turbotax home & business federal e file state 2011 old version   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. Turbotax home & business federal e file state 2011 old version Louisiana. Turbotax home & business federal e file state 2011 old version   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Turbotax home & business federal e file state 2011 old version Bernard, St. Turbotax home & business federal e file state 2011 old version Charles, St. Turbotax home & business federal e file state 2011 old version Helena, St. Turbotax home & business federal e file state 2011 old version James, St. Turbotax home & business federal e file state 2011 old version John the Baptist, St. Turbotax home & business federal e file state 2011 old version Martin, St. Turbotax home & business federal e file state 2011 old version Mary, St. Turbotax home & business federal e file state 2011 old version Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. Turbotax home & business federal e file state 2011 old version Mississippi. Turbotax home & business federal e file state 2011 old version   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. Turbotax home & business federal e file state 2011 old version Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. Turbotax home & business federal e file state 2011 old version This area covers the entire states of Louisiana and Texas. Turbotax home & business federal e file state 2011 old version Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Turbotax home & business federal e file state 2011 old version The Rita GO Zone covers the following areas in two states. Turbotax home & business federal e file state 2011 old version Louisiana. Turbotax home & business federal e file state 2011 old version   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. Turbotax home & business federal e file state 2011 old version Landry, St. Turbotax home & business federal e file state 2011 old version Martin, St. Turbotax home & business federal e file state 2011 old version Mary, St. Turbotax home & business federal e file state 2011 old version Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. Turbotax home & business federal e file state 2011 old version Texas. Turbotax home & business federal e file state 2011 old version   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. Turbotax home & business federal e file state 2011 old version Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. Turbotax home & business federal e file state 2011 old version The Hurricane Wilma disaster area covers the entire state of Florida. Turbotax home & business federal e file state 2011 old version Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. Turbotax home & business federal e file state 2011 old version The Wilma covered disaster area covers the following counties. Turbotax home & business federal e file state 2011 old version Florida. Turbotax home & business federal e file state 2011 old version   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Turbotax home & business federal e file state 2011 old version Lucie, and Sarasota. Turbotax home & business federal e file state 2011 old version Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Turbotax home & business federal e file state 2011 old version The Wilma GO Zone covers the following counties. Turbotax home & business federal e file state 2011 old version Florida. Turbotax home & business federal e file state 2011 old version   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. Turbotax home & business federal e file state 2011 old version Lucie. Turbotax home & business federal e file state 2011 old version Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. Turbotax home & business federal e file state 2011 old version The extension applies to deadlines (either an original or extended due date) that occur during the following periods. Turbotax home & business federal e file state 2011 old version After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. Turbotax home & business federal e file state 2011 old version After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. Turbotax home & business federal e file state 2011 old version After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. Turbotax home & business federal e file state 2011 old version Affected taxpayer. Turbotax home & business federal e file state 2011 old version   The following taxpayers are eligible for the extension. Turbotax home & business federal e file state 2011 old version Any individual whose main home is located in a covered disaster area. Turbotax home & business federal e file state 2011 old version Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Turbotax home & business federal e file state 2011 old version Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. Turbotax home & business federal e file state 2011 old version The main home or principal place of business does not have to be located in the covered area. Turbotax home & business federal e file state 2011 old version Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. Turbotax home & business federal e file state 2011 old version Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. Turbotax home & business federal e file state 2011 old version Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. Turbotax home & business federal e file state 2011 old version However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. Turbotax home & business federal e file state 2011 old version The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. Turbotax home & business federal e file state 2011 old version   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. Turbotax home & business federal e file state 2011 old version Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. Turbotax home & business federal e file state 2011 old version Acts extended. Turbotax home & business federal e file state 2011 old version   Deadlines for performing the following acts are extended. Turbotax home & business federal e file state 2011 old version Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. Turbotax home & business federal e file state 2011 old version Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. Turbotax home & business federal e file state 2011 old version This includes making estimated tax payments. Turbotax home & business federal e file state 2011 old version Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. Turbotax home & business federal e file state 2011 old version Filing certain petitions with the Tax Court. Turbotax home & business federal e file state 2011 old version Filing a claim for credit or refund of any tax. Turbotax home & business federal e file state 2011 old version Bringing suit upon a claim for credit or refund. Turbotax home & business federal e file state 2011 old version Certain other acts described in Revenue Procedure 2005-27. Turbotax home & business federal e file state 2011 old version You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. Turbotax home & business federal e file state 2011 old version irs. Turbotax home & business federal e file state 2011 old version gov/pub/irs-irbs/irb05-20. Turbotax home & business federal e file state 2011 old version pdf. Turbotax home & business federal e file state 2011 old version Forgiveness of interest and penalties. Turbotax home & business federal e file state 2011 old version   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. Turbotax home & business federal e file state 2011 old version Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. Turbotax home & business federal e file state 2011 old version   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. Turbotax home & business federal e file state 2011 old version A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. Turbotax home & business federal e file state 2011 old version   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Turbotax home & business federal e file state 2011 old version You can carry over any contributions you are not able to deduct for 2005 because of this limit. Turbotax home & business federal e file state 2011 old version In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. Turbotax home & business federal e file state 2011 old version Exception. Turbotax home & business federal e file state 2011 old version   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. Turbotax home & business federal e file state 2011 old version Corporations. Turbotax home & business federal e file state 2011 old version   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. Turbotax home & business federal e file state 2011 old version Partners and shareholders. Turbotax home & business federal e file state 2011 old version   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. Turbotax home & business federal e file state 2011 old version More information. Turbotax home & business federal e file state 2011 old version   For more information, see Publication 526 or Publication 542, Corporations. Turbotax home & business federal e file state 2011 old version Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Turbotax home & business federal e file state 2011 old version Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. Turbotax home & business federal e file state 2011 old version 29 cents per mile for the period August 25 through August 31, 2005. Turbotax home & business federal e file state 2011 old version 34 cents per mile for the period September 1 through December 31, 2005. Turbotax home & business federal e file state 2011 old version 32 cents per mile for the period January 1 through December 31, 2006. Turbotax home & business federal e file state 2011 old version Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. Turbotax home & business federal e file state 2011 old version You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. Turbotax home & business federal e file state 2011 old version You must keep records of miles driven, time, place (or use), and purpose of the mileage. Turbotax home & business federal e file state 2011 old version The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Turbotax home & business federal e file state 2011 old version 40. Turbotax home & business federal e file state 2011 old version 5 cents per mile for the period August 25 through August 31, 2005. Turbotax home & business federal e file state 2011 old version 48. Turbotax home & business federal e file state 2011 old version 5 cents per mile for the period September 1 through December 31, 2005. Turbotax home & business federal e file state 2011 old version 44. Turbotax home & business federal e file state 2011 old version 5 cents per mile for the period January 1 through December 31, 2006. Turbotax home & business federal e file state 2011 old version Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. Turbotax home & business federal e file state 2011 old version “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. Turbotax home & business federal e file state 2011 old version The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. Turbotax home & business federal e file state 2011 old version The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. Turbotax home & business federal e file state 2011 old version For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). Turbotax home & business federal e file state 2011 old version For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). Turbotax home & business federal e file state 2011 old version Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Turbotax home & business federal e file state 2011 old version . Turbotax home & business federal e file state 2011 old version The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. Turbotax home & business federal e file state 2011 old version The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. Turbotax home & business federal e file state 2011 old version Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. Turbotax home & business federal e file state 2011 old version For more information, see Publication 547. Turbotax home & business federal e file state 2011 old version Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. Turbotax home & business federal e file state 2011 old version   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. Turbotax home & business federal e file state 2011 old version Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. Turbotax home & business federal e file state 2011 old version Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. Turbotax home & business federal e file state 2011 old version Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. Turbotax home & business federal e file state 2011 old version Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. Turbotax home & business federal e file state 2011 old version Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. Turbotax home & business federal e file state 2011 old version   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. Turbotax home & business federal e file state 2011 old version However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. Turbotax home & business federal e file state 2011 old version Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. Turbotax home & business federal e file state 2011 old version If you make this election, use the following additional instructions to complete your forms. Turbotax home & business federal e file state 2011 old version   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. Turbotax home & business federal e file state 2011 old version They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. Turbotax home & business federal e file state 2011 old version   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. Turbotax home & business federal e file state 2011 old version The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. Turbotax home & business federal e file state 2011 old version The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. Turbotax home & business federal e file state 2011 old version If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. Turbotax home & business federal e file state 2011 old version If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. Turbotax home & business federal e file state 2011 old version , Time limit for making election. Turbotax home & business federal e file state 2011 old version   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. Turbotax home & business federal e file state 2011 old version The due date (without extensions) for filing your 2005 income tax return. Turbotax home & business federal e file state 2011 old version The due date (with extensions) for filing your 2004 income tax return. Turbotax home & business federal e file state 2011 old version Example. Turbotax home & business federal e file state 2011 old version If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. Turbotax home & business federal e file state 2011 old version Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Turbotax home & business federal e file state 2011 old version Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Turbotax home & business federal e file state 2011 old version However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. Turbotax home & business federal e file state 2011 old version For more information, see the Instructions for Form 4684. Turbotax home & business federal e file state 2011 old version Net Operating Losses Qualified GO Zone loss. Turbotax home & business federal e file state 2011 old version   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Turbotax home & business federal e file state 2011 old version However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. Turbotax home & business federal e file state 2011 old version In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Turbotax home & business federal e file state 2011 old version   A qualified GO Zone 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 GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. Turbotax home & business federal e file state 2011 old version Qualified GO Zone casualty loss. Turbotax home & business federal e file state 2011 old version   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. Turbotax home & business federal e file state 2011 old version For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. Turbotax home & business federal e file state 2011 old version Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. Turbotax home & business federal e file state 2011 old version 5-year NOL carryback of certain timber losses. Turbotax home & business federal e file state 2011 old version   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. Turbotax home & business federal e file state 2011 old version You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. Turbotax home & business federal e file state 2011 old version August 27, 2005, if any portion of the property is located in the GO Zone. Turbotax home & business federal e file state 2011 old version September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Turbotax home & business federal e file state 2011 old version October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). Turbotax home & business federal e file state 2011 old version   These rules will not apply after 2006. Turbotax home & business federal e file state 2011 old version   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. Turbotax home & business federal e file state 2011 old version More information. Turbotax home & business federal e file state 2011 old version   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Turbotax home & business federal e file state 2011 old version 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 Hurricane Katrina, Rita, or Wilma. Turbotax home & business federal e file state 2011 old version Definitions Qualified hurricane distribution. Turbotax home & business federal e file state 2011 old version   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. Turbotax home & business federal e file state 2011 old version The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. Turbotax home & business federal e file state 2011 old version Your main home was located in a hurricane disaster area listed below on the date shown for that area. Turbotax home & business federal e file state 2011 old version August 28, 2005, for the Hurricane Katrina disaster area. Turbotax home & business federal e file state 2011 old version September 23, 2005, for the Hurricane Rita disaster area. Turbotax home & business federal e file state 2011 old version October 23, 2005, for the Hurricane Wilma disaster area. Turbotax home & business federal e file state 2011 old version You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version   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 hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. Turbotax home & business federal e file state 2011 old version Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. Turbotax home & business federal e file state 2011 old version   The total of your qualified hurricane distributions from all plans is limited to $100,000. Turbotax home & business federal e file state 2011 old version If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Turbotax home & business federal e file state 2011 old version   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. Turbotax home & business federal e file state 2011 old version Eligible retirement plan. Turbotax home & business federal e file state 2011 old version   An eligible retirement plan can be any of the following. Turbotax home & business federal e file state 2011 old version A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Turbotax home & business federal e file state 2011 old version A qualified annuity plan. Turbotax home & business federal e file state 2011 old version A tax-sheltered annuity contract. Turbotax home & business federal e file state 2011 old version A governmental section 457 deferred compensation plan. Turbotax home & business federal e file state 2011 old version A traditional, SEP, SIMPLE, or Roth IRA. Turbotax home & business federal e file state 2011 old version Main home. Turbotax home & business federal e file state 2011 old version   Generally, your main home is the home where you live most of the time. Turbotax home & business federal e file state 2011 old version A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Turbotax home & business federal e file state 2011 old version Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. Turbotax home & business federal e file state 2011 old version However, if you elect, you can include the entire distribution in your income in the year it was received. Turbotax home & business federal e file state 2011 old version Qualified hurricane 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). Turbotax home & business federal e file state 2011 old version However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. Turbotax home & business federal e file state 2011 old version For more information, see Form 8915. Turbotax home & business federal e file state 2011 old version Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Turbotax home & business federal e file state 2011 old version Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. Turbotax home & business federal e file state 2011 old version However, see Exceptions below for qualified hurricane distributions you cannot repay. Turbotax home & business federal e file state 2011 old version You have three years from the day after the date you received the distribution to make a repayment. Turbotax home & business federal e file state 2011 old version Amounts that are repaid are treated as a qualified rollover and are not included in income. Turbotax home & business federal e file state 2011 old version Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Turbotax home & business federal e file state 2011 old version See Form 8915 for more information on how to report repayments. Turbotax home & business federal e file state 2011 old version Exceptions. Turbotax home & business federal e file state 2011 old version   You cannot repay the following types of distributions. Turbotax home & business federal e file state 2011 old version Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). Turbotax home & business federal e file state 2011 old version Required minimum distributions. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). Turbotax home & business federal e file state 2011 old version For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Turbotax home & business federal e file state 2011 old version To be a qualified distribution, the distribution must meet all of the following requirements. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. Turbotax home & business federal e file state 2011 old version The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. Turbotax home & business federal e file state 2011 old version Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. Turbotax home & business federal e file state 2011 old version Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Turbotax home & business federal e file state 2011 old version A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Turbotax home & business federal e file state 2011 old version You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. Turbotax home & business federal e file state 2011 old version Loans From Qualified Plans The following benefits are available to qualified individuals. Turbotax home & business federal e file state 2011 old version Increases to the limits for distributions treated as loans from employer plans. Turbotax home & business federal e file state 2011 old version A 1-year suspension for payments due on plan loans. Turbotax home & business federal e file state 2011 old version Qualified individual. Turbotax home & business federal e file state 2011 old version   You are a qualified individual if any of the following apply. Turbotax home & business federal e file state 2011 old version Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. Turbotax home & business federal e file state 2011 old version Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. Turbotax home & business federal e file state 2011 old version Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version Limits on plan loans. Turbotax home & business federal e file state 2011 old version   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Turbotax home & business federal e file state 2011 old version In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Turbotax home & business federal e file state 2011 old version The higher limits apply only to loans received during the following period. Turbotax home & business federal e file state 2011 old version If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. Turbotax home & business federal e file state 2011 old version If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. Turbotax home & business federal e file state 2011 old version If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. Turbotax home & business federal e file state 2011 old version One-year suspension of loan payments. Turbotax home & business federal e file state 2011 old version   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. Turbotax home & business federal e file state 2011 old version To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. Turbotax home & business federal e file state 2011 old version September 23, 2005, if your main home was located in the Hurricane Rita disaster area. Turbotax home & business federal e file state 2011 old version October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. Turbotax home & business federal e file state 2011 old version If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. Turbotax home & business federal e file state 2011 old version Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. Turbotax home & business federal e file state 2011 old version Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. Turbotax home & business federal e file state 2011 old version Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. Turbotax home & business federal e file state 2011 old version Your main home on September 23, 2005, was in the Rita GO Zone. Turbotax home & business federal e file state 2011 old version Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. Turbotax home & business federal e file state 2011 old version Your main home on October 23, 2005, was in the Wilma GO Zone. Turbotax home & business federal e file state 2011 old version Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. Turbotax home & business federal e file state 2011 old version Earned income. Turbotax home & business federal e file state 2011 old version    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. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version Joint returns. Turbotax home & business federal e file state 2011 old version   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Turbotax home & business federal e file state 2011 old version If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. Turbotax home & business federal e file state 2011 old version Making the election. Turbotax home & business federal e file state 2011 old version   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. Turbotax home & business federal e file state 2011 old version However, you can make the election for the additional child tax credit even if you do not take the EIC. Turbotax home & business federal e file state 2011 old version   Electing to use your 2004 earned income may increase or decrease your EIC. Turbotax home & business federal e file state 2011 old version Take the following steps to decide whether to make the election. Turbotax home & business federal e file state 2011 old version Figure your 2005 EIC using your 2004 earned income. Turbotax home & business federal e file state 2011 old version Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. Turbotax home & business federal e file state 2011 old version Add the results of (1) and (2). Turbotax home & business federal e file state 2011 old version Figure your 2005 EIC using your 2005 earned income. Turbotax home & business federal e file state 2011 old version Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. Turbotax home & business federal e file state 2011 old version Add the results of (4) and (5). Turbotax home & business federal e file state 2011 old version Compare the results of (3) and (6). Turbotax home & business federal e file state 2011 old version If (3) is larger than (6), it is to your benefit to make the election. Turbotax home & business federal e file state 2011 old version If (3) is equal to or smaller than (6), making the election will not help you. Turbotax home & business federal e file state 2011 old version   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Turbotax home & business federal e file state 2011 old version   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 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. Turbotax home & business federal e file state 2011 old version   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. Turbotax home & business federal e file state 2011 old version When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). Turbotax home & business federal e file state 2011 old version Getting your 2004 tax return information. Turbotax home & business federal e file state 2011 old version   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. Turbotax home & business federal e file state 2011 old version You can also get this information by visiting the IRS website at www. Turbotax home & business federal e file state 2011 old version irs. Turbotax home & business federal e file state 2011 old version gov. Turbotax home & business federal e file state 2011 old version   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Turbotax home & business federal e file state 2011 old version See Request for Copy or Transcript of Tax Return on page 16. Turbotax home & business federal e file state 2011 old version Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. Turbotax home & business federal e file state 2011 old version The additional exemption amount is claimed on new Form 8914. Turbotax home & business federal e file state 2011 old version The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. Turbotax home & business federal e file state 2011 old version The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). Turbotax home & business federal e file state 2011 old version The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. Turbotax home & business federal e file state 2011 old version 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). Turbotax home & business federal e file state 2011 old version To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. Turbotax home & business federal e file state 2011 old version If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, 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. Turbotax home & business federal e file state 2011 old version You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Turbotax home & business federal e file state 2011 old version You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Turbotax home & business federal e file state 2011 old version Food, clothing, or personal items consumed or used by the displaced individual. Turbotax home & business federal e file state 2011 old version Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Turbotax home & business federal e file state 2011 old version Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version For more information, see Form 8914. Turbotax home & business federal e file state 2011 old version Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. Turbotax home & business federal e file state 2011 old version The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. Turbotax home & business federal e file state 2011 old version The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. Turbotax home & business federal e file state 2011 old version The definition of qualified education expenses for a GOZ student also has been expanded. Turbotax home & business federal e file state 2011 old version In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a GOZ student include the following. Turbotax home & business federal e file state 2011 old version Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Turbotax home & business federal e file state 2011 old version For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Turbotax home & business federal e file state 2011 old version You will need to contact the eligible educational institution for qualified room and board costs. Turbotax home & business federal e file state 2011 old version For more information, see Form 8863. Turbotax home & business federal e file state 2011 old version Recapture of Federal Mortgage Subsidy 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. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. Turbotax home & business federal e file state 2011 old version Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. Turbotax home & business federal e file state 2011 old version If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. Turbotax home & business federal e file state 2011 old version You may also have to reduce certain tax attributes by the amount excluded. Turbotax home & business federal e file state 2011 old version For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Turbotax home & business federal e file state 2011 old version Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. Turbotax home & business federal e file state 2011 old version However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Turbotax home & business federal e file state 2011 old version The IRS has exercised this authority as follows. Turbotax home & business federal e file state 2011 old version 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 Hurricane Katrina, Rita, or Wilma. Turbotax home & business federal e file state 2011 old version 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 Hurricane Katrina, Rita, or Wilma. Turbotax home & business federal e file state 2011 old version You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. Turbotax home & business federal e file state 2011 old version You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. Turbotax home & business federal e file state 2011 old version You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. Turbotax home & business federal e file state 2011 old version Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. Turbotax home & business federal e file state 2011 old version The allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Turbotax home & business federal e file state 2011 old version The special allowance applies only for the first year the property is placed in service. Turbotax home & business federal e file state 2011 old version The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Turbotax home & business federal e file state 2011 old version There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Turbotax home & business federal e file state 2011 old version You can elect not to deduct the special GO Zone depreciation allowance for qualified property. Turbotax home & business federal e file state 2011 old version If you make this election for any property, it applies to all property in the same class placed in service during the year. Turbotax home & business federal e file state 2011 old version Qualified GO Zone property. Turbotax home & business federal e file state 2011 old version   Property that qualifies for the special GO Zone depreciation allowance includes the following. Turbotax home & business federal e file state 2011 old version Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Turbotax home & business federal e file state 2011 old version Water utility property. Turbotax home & business federal e file state 2011 old version Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Turbotax home & business federal e file state 2011 old version (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Turbotax home & business federal e file state 2011 old version ) Qualified leasehold improvement property. Turbotax home & business federal e file state 2011 old version Nonresidential real property and residential rental property. Turbotax home & business federal e file state 2011 old version   For more information on this property, see Publication 946. Turbotax home & business federal e file state 2011 old version Other tests to be met. Turbotax home & business federal e file state 2011 old version   To be qualified GO Zone property, the property must also meet all of the following tests. Turbotax home & business federal e file state 2011 old version You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. Turbotax home & business federal e file state 2011 old version The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). Turbotax home & business federal e file state 2011 old version Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. Turbotax home & business federal e file state 2011 old version The original use of the property in the GO Zone must begin with you after August 27, 2005. Turbotax home & business federal e file state 2011 old version Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. Turbotax home & business federal e file state 2011 old version Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. Turbotax home & business federal e file state 2011 old version Excepted property. Turbotax home & business federal e file state 2011 old version   Qualified GO Zone property does not include any of the following. Turbotax home & business federal e file state 2011 old version Property required to be depreciated using the Alternative Depreciation System (ADS). Turbotax home & business federal e file state 2011 old version Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Turbotax home & business federal e file state 2011 old version Property for which you are claiming a commercial revitalization deduction. Turbotax home & business federal e file state 2011 old version Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. Turbotax home & business federal e file state 2011 old version Any gambling or animal racing property (as defined below). Turbotax home & business federal e file state 2011 old version Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. Turbotax home & business federal e file state 2011 old version   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Turbotax home & business federal e file state 2011 old version Recapture of special allowance. Turbotax home & business federal e file state 2011 old version   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Turbotax home & business federal e file state 2011 old version Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. Turbotax home & business federal e file state 2011 old version Increased dollar limit. Turbotax home & business federal e file state 2011 old version   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Turbotax home & business federal e file state 2011 old version   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. Turbotax home & business federal e file state 2011 old version Qualified section 179 GO Zone property. Turbotax home & business federal e file state 2011 old version   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). Turbotax home & business federal e file state 2011 old version Section 179 property does not include nonresidential real property or residential rental property. Turbotax home & business federal e file state 2011 old version For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Turbotax home & business federal e file state 2011 old version Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. Turbotax home & business federal e file state 2011 old version Hurricane Katrina employee. Turbotax home & business federal e file state 2011 old version   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. Turbotax home & business federal e file state 2011 old version Qualified wages. Turbotax home & business federal e file state 2011 old version   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. Turbotax home & business federal e file state 2011 old version However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. Turbotax home & business federal e file state 2011 old version   For more information, see Form 5884. Turbotax home & business federal e file state 2011 old version Certification requirements. Turbotax home & business federal e file state 2011 old version   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. Turbotax home & business federal e file state 2011 old version An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. Turbotax home & business federal e file state 2011 old version The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. Turbotax home & business federal e file state 2011 old version Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. Turbotax home & business federal e file state 2011 old version Instead, the employer should keep these Forms 8850 with the employer's other records. Turbotax home & business federal e file state 2011 old version For more information, see Form 8850 and its instructions. Turbotax home & business federal e file state 2011 old version Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. Turbotax home & business federal e file state 2011 old version The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Turbotax home & business federal e file state 2011 old version Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Turbotax home & business federal e file state 2011 old version Use Form 5884-A to claim the credit. Turbotax home & business federal e file state 2011 old version See the following rules and definitions for each hurricane. Turbotax home & business federal e file state 2011 old version Employers affected by Hurricane Katrina. Turbotax home & business federal e file state 2011 old version   The following definitions apply to employers affected by Hurricane Katrina. Turbotax home & business federal e file state 2011 old version Eligible employer. Turbotax home & business federal e file state 2011 old version   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. Turbotax home & business federal e file state 2011 old version Eligible employee. Turbotax home & business federal e file state 2011 old version   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. Turbotax home & business federal e file state 2011 old version An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. Turbotax home & business federal e file state 2011 old version Employers affected by Hurricane Rita. Turbotax home & business federal e file state 2011 old version   The following definitions apply to employers affected by Hurricane Rita. Turbotax home & business federal e file state 2011 old version Eligible employer. Turbotax home & business federal e file state 2011 old version   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. Turbotax home & business federal e file state 2011 old version Eligible employee. Turbotax home & business federal e file state 2011 old version   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. Turbotax home & business federal e file state 2011 old version An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. Turbotax home & business federal e file state 2011 old version Employers affected by Hurricane Wilma. Turbotax home & business federal e file state 2011 old version   The following definitions apply to employers affected by Hurricane Wilma. Turbotax home & business federal e file state 2011 old version Eligible employer. Turbotax home & business federal e file state 2011 old version   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. Turbotax home & business federal e file state 2011 old version Eligible employee. Turbotax home & business federal e file state 2011 old version   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. Turbotax home & business federal e file state 2011 old version An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. Turbotax home & business federal e file state 2011 old version Qualified wages. Turbotax home & business federal e file state 2011 old version   Qualified wages are wages you paid or incurred before January 1, 2006, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable hurricane, and ending on the date your trade or business resumed significant operations at that place. Turbotax home & business federal e file state 2011 old version In addition, the wages must have been paid or incurred after the following date. Turbotax home & business federal e file state 2011 old version August 28, 2005, for Hurricane Katrina. Turbotax home & business federal e file state 2011 old version September 23, 2005, for Hurricane Rita. Turbotax home & business federal e file state 2011 old version October 23, 2005, for Hurricane Wilma. Turbotax home & business federal e file state 2011 old version    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. Turbotax home & business federal e file state 2011 old version    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Turbotax home & business federal e file state 2011 old version Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Turbotax home & business federal e file state 2011 old version Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Turbotax home & business federal e file state 2011 old version   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. Turbotax home & business federal e file state 2011 old version For a special rule that applies to railroad employees, see section 51(h)(1)(B). Turbotax home & business federal e file state 2011 old version   Qualified wages do not include the following. Turbotax home & business federal e file state 2011 old version Wages paid to your dependent or a related individual. Turbotax home & business federal e file state 2011 old version See section 51(i)(1). Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version Wages for services of replacement workers during a strike or lockout. Turbotax home & business federal e file state 2011 old version   For more information, see Form 5884-A. Turbotax home & business federal e file state 2011 old version Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. Turbotax home & business federal e file state 2011 old version 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 January 1, 2006, through July 1, 2006. Turbotax home & business federal e file state 2011 old version 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). Turbotax home & business federal e file state 2011 old version Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Turbotax home & business federal e file state 2011 old version The employer must use Form 5884-A to claim the credit. Turbotax home & business federal e file state 2011 old version A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. Turbotax home & business federal e file state 2011 old version The employee cannot be your dependent or a related individual. Turbotax home & business federal e file state 2011 old version See section 51(i)(1). Turbotax home & business federal e file state 2011 old version For more information, see Form 5884-A. Turbotax home & business federal e file state 2011 old version Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. Turbotax home & business federal e file state 2011 old version The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). Turbotax home & business federal e file state 2011 old version However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. Turbotax home & business federal e file state 2011 old version August 27, 2005, if any portion of the property is located in the GO Zone. Turbotax home & business federal e file state 2011 old version September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Turbotax home & business federal e file state 2011 old version October 22, 2005, if any portion of the property is located in the Wilma GO Zone. Turbotax home & business federal e file state 2011 old version The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. Turbotax home & business federal e file state 2011 old version The increase in the limit applies only to costs paid or incurred before 2008. Turbotax home & business federal e file state 2011 old version However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. Turbotax home & business federal e file state 2011 old version For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. Turbotax home & business federal e file state 2011 old version Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Turbotax home & business federal e file state 2011 old version Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone 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. Turbotax home & business federal e file state 2011 old version Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. Turbotax home & business federal e file state 2011 old version For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Turbotax home & business federal e file state 2011 old version For certified historic structures, the credit percentage is increased from 20% to 26%. Turbotax home & business federal e file state 2011 old version For more information, see Form 3468, Investment Credit. Turbotax home & business federal e file state 2011 old version Request for Copy or Transcript of Tax Return Request for copy of tax return. Turbotax home & business federal e file state 2011 old version   You can use Form 4506 to order a copy of your tax return. Turbotax home & business federal e file state 2011 old version Generally, there is a $39. Turbotax home & business federal e file state 2011 old version 00 fee for requesting each copy of a tax return. Turbotax home & business federal e file state 2011 old version If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Hurricane Katrina”) is written in red across the top of the form when filed. Turbotax home & business federal e file state 2011 old version Request for transcript of tax return. Turbotax home & business federal e file state 2011 old version   You can use Form 4506-T to order a free transcript of your tax return. Turbotax home & business federal e file state 2011 old version A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Turbotax home & business federal e file state 2011 old version You can also call 1-800-829-1040 to order a transcript. Turbotax home & business federal e file state 2011 old version How To Get Tax Help Special IRS assistance. Turbotax home & business federal e file state 2011 old version   The IRS is providing special help for those affected by Hurricane Katrina, Rita, or Wilma, as well as survivors and personal representatives of the victims. Turbotax home & business federal e file state 2011 old version 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 Hurricane Katrina, Rita, or Wilma, or who have other tax issues related to the hurricanes. Turbotax home & business federal e file state 2011 old version Call 1-866-562-5227 Monday through Friday In English-7 a. Turbotax home & business federal e file state 2011 old version m. Turbotax home & business federal e file state 2011 old version to 10 p. Turbotax home & business federal e file state 2011 old version m. Turbotax home & business federal e file state 2011 old version local time In Spanish-8 a. Turbotax home & business federal e file state 2011 old version m. Turbotax home & business federal e file state 2011 old version to 9:30 p. Turbotax home & business federal e file state 2011 old version m. Turbotax home & business federal e file state 2011 old version local time   The IRS website at www. Turbotax home & business federal e file state 2011 old version irs. Turbotax home & business federal e file state 2011 old version gov has notices and other tax relief information. Turbotax home & business federal e file state 2011 old version Check it periodically for any new guidance. Turbotax home & business federal e file state 2011 old version Other help from the IRS. Turbotax home & business federal e file state 2011 old version   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Turbotax home & business federal e file state 2011 old version By selecting the method that is best for you, you will have quick and easy access to tax help. Turbotax home & business federal e file state 2011 old version Contacting your Taxpayer Advocate. Turbotax home & business federal e file state 2011 old version   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Turbotax home & business federal e file state 2011 old version   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Turbotax home & business federal e file state 2011 old version While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Turbotax home & business federal e file state 2011 old version   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778. Turbotax home & business federal e file state 2011 old version Call, write, or fax the Taxpayer Advocate office in your area. Turbotax home & business federal e file state 2011 old version Call 1-800-829-4059 if you are a TTY/TDD user. Turbotax home & business federal e file state 2011 old version Visit www. Turbotax home & business federal e file state 2011 old version irs. Turbotax home & business federal e file state 2011 old version gov/advocate. Turbotax home & business federal e file state 2011 old version   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). Turbotax home & business federal e file state 2011 old version Free tax services. Turbotax home & business federal e file state 2011 old version   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Turbotax home & business federal e file state 2011 old version It contains a list of free tax publications and an index of tax topics. Turbotax home & business federal e file state 2011 old version It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Turbotax home & business federal e file state 2011 old version Internet. Turbotax home & business federal e file state 2011 old version You can access the IRS website 24 hours a day, 7 days a week, at www. Turbotax home & business federal e file state 2011 old version irs. Turbotax home & business federal e file state 2011 old version gov to: E-file your return. Turbotax home & business federal e file state 2011 old version Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Turbotax home & business federal e file state 2011 old version Check the status of your refund. Turbotax home & business federal e file state 2011 old version Click on Where's My Refund. Turbotax home & business federal e file state 2011 old version Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Turbotax home & business federal e file state 2011 old version Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Turbotax home & business federal e file state 2011 old version Download forms, instructions, and publications. Turbotax home & business federal e file state 2011 old version Order IRS products online. Turbotax home & business federal e file state 2011 old version Research your tax questions online. Turbotax home & business federal e file state 2011 old version Search publications online by topic or keyword. Turbotax home & business federal e file state 2011 old version View Internal Revenue Bulletins (IRBs) published in the last few years. Turbotax home & business federal e file state 2011 old version Figure your withholdin
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The Turbotax Home & Business Federal E File State 2011 Old Version

Turbotax home & business federal e file state 2011 old version Index A Accountable plan, Accountable plans. Turbotax home & business federal e file state 2011 old version Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. Turbotax home & business federal e file state 2011 old version Administrators, Teachers or administrators. Turbotax home & business federal e file state 2011 old version American Samoa, Residents of Puerto Rico, the U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Virgin Islands, Guam, the CNMI, and American Samoa. Turbotax home & business federal e file state 2011 old version , Specified U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version possessions. Turbotax home & business federal e file state 2011 old version Assistance (see Tax help) C Cantors, Cantors. Turbotax home & business federal e file state 2011 old version Christian Science Practitioners, Table 1. Turbotax home & business federal e file state 2011 old version Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. Turbotax home & business federal e file state 2011 old version , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. Turbotax home & business federal e file state 2011 old version Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. Turbotax home & business federal e file state 2011 old version , Christian Science Practitioners and Readers Common-law employee, Common-law employee. Turbotax home & business federal e file state 2011 old version Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Virgin Islands, Guam, the CNMI, and American Samoa. Turbotax home & business federal e file state 2011 old version , Specified U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version possessions. Turbotax home & business federal e file state 2011 old version Comprehensive example, Comprehensive Example, Attachment 2—John E. Turbotax home & business federal e file state 2011 old version White011-00-2222 Worksheet 4. Turbotax home & business federal e file state 2011 old version Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. Turbotax home & business federal e file state 2011 old version D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. Turbotax home & business federal e file state 2011 old version Exemption from self-employment (SE) tax, Effective date of exemption. Turbotax home & business federal e file state 2011 old version , Effective date of exemption. Turbotax home & business federal e file state 2011 old version Employment status, Employment status for other tax purposes. Turbotax home & business federal e file state 2011 old version Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. Turbotax home & business federal e file state 2011 old version The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. Turbotax home & business federal e file state 2011 old version The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Turbotax home & business federal e file state 2011 old version F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. Turbotax home & business federal e file state 2011 old version Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. Turbotax home & business federal e file state 2011 old version Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. Turbotax home & business federal e file state 2011 old version , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. Turbotax home & business federal e file state 2011 old version , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. Turbotax home & business federal e file state 2011 old version , Refunds of SE tax paid. Turbotax home & business federal e file state 2011 old version 2106-EZ, 4029, Table 2. Turbotax home & business federal e file state 2011 old version The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. Turbotax home & business federal e file state 2011 old version 4361, Table 2. Turbotax home & business federal e file state 2011 old version The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. Turbotax home & business federal e file state 2011 old version 8959, What's New, Introduction, Additional Medicare Tax. Turbotax home & business federal e file state 2011 old version 941, Forms 941, 943, and 944. Turbotax home & business federal e file state 2011 old version 943, Forms 941, 943, and 944. Turbotax home & business federal e file state 2011 old version 944, Forms 941, 943, and 944. Turbotax home & business federal e file state 2011 old version Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. Turbotax home & business federal e file state 2011 old version Free tax services, Free help with your tax return. Turbotax home & business federal e file state 2011 old version G Gross income Amounts included in, Amounts included in gross income. Turbotax home & business federal e file state 2011 old version Amounts not included in, Amounts not included in gross income. Turbotax home & business federal e file state 2011 old version Guam, Residents of Puerto Rico, the U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Virgin Islands, Guam, the CNMI, and American Samoa. Turbotax home & business federal e file state 2011 old version , Specified U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version possessions. Turbotax home & business federal e file state 2011 old version H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. Turbotax home & business federal e file state 2011 old version , Cantors. Turbotax home & business federal e file state 2011 old version House or parsonage, fair rental value, Fair rental value of parsonage. Turbotax home & business federal e file state 2011 old version I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Turbotax home & business federal e file state 2011 old version K Keogh (H. Turbotax home & business federal e file state 2011 old version R. Turbotax home & business federal e file state 2011 old version 10) plans, Retirement plans for the self-employed. Turbotax home & business federal e file state 2011 old version L Lay employees (see Religious workers) Living abroad, Overseas duty. Turbotax home & business federal e file state 2011 old version , Foreign Earned Income M Members of recognized religious sects, Table 1. Turbotax home & business federal e file state 2011 old version Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. Turbotax home & business federal e file state 2011 old version Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Turbotax home & business federal e file state 2011 old version , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. Turbotax home & business federal e file state 2011 old version Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. Turbotax home & business federal e file state 2011 old version , Form SS-8. Turbotax home & business federal e file state 2011 old version , Ministers, Members of the Clergy, Refunds of SE tax. Turbotax home & business federal e file state 2011 old version , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. Turbotax home & business federal e file state 2011 old version Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. Turbotax home & business federal e file state 2011 old version Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. Turbotax home & business federal e file state 2011 old version , Offerings and Fees Overseas duty, Overseas duty. Turbotax home & business federal e file state 2011 old version , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. Turbotax home & business federal e file state 2011 old version , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. Turbotax home & business federal e file state 2011 old version Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Virgin Islands, Guam, the CNMI, and American Samoa. Turbotax home & business federal e file state 2011 old version , Specified U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version possessions. Turbotax home & business federal e file state 2011 old version Q Qualified retirement plan, Retirement plans for the self-employed. Turbotax home & business federal e file state 2011 old version R Refunds, self-employment tax, Refunds of SE tax. Turbotax home & business federal e file state 2011 old version , Refunds of SE tax paid. Turbotax home & business federal e file state 2011 old version Reimbursements, Employee reimbursement arrangements. Turbotax home & business federal e file state 2011 old version Religious orders, members of, Table 1. Turbotax home & business federal e file state 2011 old version Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Turbotax home & business federal e file state 2011 old version , Earnings—Members of Religious Orders Religious workers, Table 1. Turbotax home & business federal e file state 2011 old version Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. Turbotax home & business federal e file state 2011 old version , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. Turbotax home & business federal e file state 2011 old version , Cantors. Turbotax home & business federal e file state 2011 old version Resident aliens, U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. Turbotax home & business federal e file state 2011 old version Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. Turbotax home & business federal e file state 2011 old version Royalty income from books, Books or articles. Turbotax home & business federal e file state 2011 old version S SECA, Table 1. Turbotax home & business federal e file state 2011 old version Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. Turbotax home & business federal e file state 2011 old version Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Turbotax home & business federal e file state 2011 old version , Exemption from SE tax. Turbotax home & business federal e file state 2011 old version Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. Turbotax home & business federal e file state 2011 old version , Refunds of SE tax paid. Turbotax home & business federal e file state 2011 old version Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. Turbotax home & business federal e file state 2011 old version SIMPLE plan, Retirement plans for the self-employed. Turbotax home & business federal e file state 2011 old version Simplified employee pension (SEP) plan, Retirement plans for the self-employed. Turbotax home & business federal e file state 2011 old version Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. Turbotax home & business federal e file state 2011 old version Teachers, Teachers or administrators. Turbotax home & business federal e file state 2011 old version Theological students, Theological students. Turbotax home & business federal e file state 2011 old version Traveling evangelists, Traveling evangelists. Turbotax home & business federal e file state 2011 old version U U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version citizens, U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Citizens and Resident and Nonresident Aliens U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Virgin Islands, Residents of Puerto Rico, the U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Virgin Islands, Guam, the CNMI, and American Samoa. Turbotax home & business federal e file state 2011 old version , Specified U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version possessions. Turbotax home & business federal e file state 2011 old version V Vow of poverty, Table 1. Turbotax home & business federal e file state 2011 old version Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. Turbotax home & business federal e file state 2011 old version , Services performed outside the order. Turbotax home & business federal e file state 2011 old version , Effect of employee status. Turbotax home & business federal e file state 2011 old version , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications