Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Who Can Use 1040ez

Free Tax ReturnFree Taxes For 2012Form 1040ez 2011 Instructions1040ez Instruction BookForm 1040x 20102012 1040ezTaxact 1040xWhere To File My 2011 Tax ReturnFile 2008 TaxesHow Do I File My State Taxes Online For FreeWww.irs.gov1040xHr Block Free TaxWhat Can I Write Off On My Taxes As A StudentH & R BlockHow To Do An Amended Tax ReturnFree Tax ComFile Free Taxes For 2011 No Printing Needed1040a 2011 Tax FormFree Tax Filing For Federal And StateTax Amendment Form 2011H&block Com1040 Tax Form 2011Hr Block Free EfileHow To File Self Employed TaxesEitcFree Online Tax Filing Federal And State2012 Federal 1040ez FormState Tax FreeHrblock Freefile1040ez Tax ReturnStudent TaxesFile Back Taxes Online FreeHow To Amend A Previous Tax ReturnCan I Fill 2010 Taxes This YearHow Do I File A Tax Extension OnlineFiling 2009 TaxesHow Can I File Just My State Taxes For Free1040nr 20122010 1040ez InstructionsFederal Income Tax Forms

Who Can Use 1040ez

Who can use 1040ez Index Symbols $10,000, pagos en efectivo en exceso de, Introducción A Asistencia (see Ayuda con los impuestos) Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Who can use 1040ez F Formulario, ¿Quién tiene que presentar el Formulario 8300-SP? 8300-SP, ¿Quién tiene que presentar el Formulario 8300-SP? I Información adicional (see Ayuda con los impuestos) Informe de pagos en efectivo en exceso de $10,000, Introducción P Publicaciones (see Ayuda con los impuestos) Q Qué Hay de Nuevo, Qué Hay de Nuevo S Servicios gratuitos para los impuestos, Servicios gratuitos para los impuestos. Who can use 1040ez T Transacciones en efectivo en exceso de $10,000, Introducción Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Tax Relief for Victims of Hurricane Irene in New Jersey

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

Updated 9/7/11 to add the following counties: Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Ocean, Salem, Sussex, Union and Warren.

NJ-2011-42, Sept. 1, 2011

MOUNTAINSIDE, N.J. — Victims of Hurricane Irene that began on Aug. 27, 2011 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 27, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 27, and on or before Sept. 12, as long as the deposits are made by Sept. 12, 2011.

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

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

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 27 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 27 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 27 and on or before Sept. 12 provided the taxpayer makes these deposits by Sept. 12.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The Who Can Use 1040ez

Who can use 1040ez Index A Acquisition indebtedness, Average acquisition indebtedness. Who can use 1040ez Annuity obligations, Annuity obligation. Who can use 1040ez By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. Who can use 1040ez Change in property use, Change in use of property. Who can use 1040ez Continued debt, Continued debt. Who can use 1040ez Debt modifying existing, Modifying existing debt. Who can use 1040ez Federal financing, Certain federal financing. Who can use 1040ez For performing exempt purpose, Debt incurred in performing exempt purpose. Who can use 1040ez Obligation to return collateral, Securities loans. Who can use 1040ez Property subject to mortgage or lien, Property acquired subject to mortgage or lien. Who can use 1040ez Real property, Real property debts of qualified organizations. Who can use 1040ez Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. Who can use 1040ez Contributions deduction, Charitable contributions deduction. Who can use 1040ez Convention or trade show activity, Convention or trade show activity. Who can use 1040ez D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. Who can use 1040ez Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. Who can use 1040ez Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. Who can use 1040ez Sponsorship, Qualified sponsorship activities. Who can use 1040ez Exempt function income, Exempt function income. Who can use 1040ez Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. Who can use 1040ez F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. Who can use 1040ez L Limits, Limits. Who can use 1040ez M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. Who can use 1040ez P Publications (see Tax help) R Rents, Rents. Who can use 1040ez Return, Returns and Filing Requirements Royalties, Royalties. Who can use 1040ez S Specific deduction, Specific deduction. Who can use 1040ez T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. Who can use 1040ez Colleges and universities, Colleges and universities. Who can use 1040ez Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. Who can use 1040ez Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. Who can use 1040ez U. Who can use 1040ez S. Who can use 1040ez instrumentalities, U. Who can use 1040ez S. Who can use 1040ez instrumentalities. Who can use 1040ez Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Who can use 1040ez Title-holding corporations, Title-holding corporations. Who can use 1040ez TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. Who can use 1040ez Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. Who can use 1040ez Income from lending securities, Income from lending securities. Who can use 1040ez Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. Who can use 1040ez S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. Who can use 1040ez Average acquisition indebtedness, Average acquisition indebtedness. Who can use 1040ez Average adjusted basis, Average adjusted basis. Who can use 1040ez Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. Who can use 1040ez Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. Who can use 1040ez Indeterminate property price, Indeterminate price. Who can use 1040ez Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. Who can use 1040ez Book publishing, Book publishing. Who can use 1040ez Broadcasting rights, Broadcasting rights. Who can use 1040ez Business league's parking and bus services, Business league's parking and bus services. Who can use 1040ez Convenience of members, Convenience of members. Who can use 1040ez Convention or trade show, Convention or trade show activity. Who can use 1040ez Directory of members, Directory of members. Who can use 1040ez Distribution of low cost articles, Distribution of low cost articles. Who can use 1040ez Dual use facilities, etc. Who can use 1040ez , Dual use of assets or facilities. Who can use 1040ez Employees association sales, Employee association sales. Who can use 1040ez Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. Who can use 1040ez Gambling activities other than bingo, Gambling activities other than bingo. Who can use 1040ez Halfway house, Halfway house workshop. Who can use 1040ez Health club program, Health club program. Who can use 1040ez Hearing aid sales, Sales of hearing aids. Who can use 1040ez Hospital facilities, Hospital facilities. Who can use 1040ez Hospital services, Hospital services. Who can use 1040ez Insurance programs, Insurance programs. Who can use 1040ez Magazine publishing, Magazine publishing. Who can use 1040ez Member lists rentals, etc. Who can use 1040ez , Exchange or rental of member lists. Who can use 1040ez Membership list sales, Membership list sales. Who can use 1040ez Miniature golf course, Miniature golf course. Who can use 1040ez Museum eating facilities, Museum eating facilities. Who can use 1040ez Museum greeting card sales, Museum greeting card sales. Who can use 1040ez Pet boarding and grooming services, Pet boarding and grooming services. Who can use 1040ez Pole rentals, Pole rentals. Who can use 1040ez Public entertainment activity, Public entertainment activity. Who can use 1040ez Publishing legal notices, Publishing legal notices. Who can use 1040ez Regularly conducted, Regularly conducted. Who can use 1040ez Sales commissions, Sales commissions. Who can use 1040ez Sales of advertising space, Sales of advertising space. Who can use 1040ez School facilities, School facilities. Who can use 1040ez School handicraft shop, School handicraft shop. Who can use 1040ez Selling donated merchandise, Selling donated merchandise. Who can use 1040ez Selling endorsements, Selling endorsements. Who can use 1040ez Sponsoring entertainment events, Sponsoring entertainment events. Who can use 1040ez Substantially related, Not substantially related. Who can use 1040ez Trade or business defined, Trade or business. Who can use 1040ez Travel tour programs, Travel tour programs. Who can use 1040ez Volunteer workforce, Volunteer workforce. Who can use 1040ez Yearbook advertising, Yearbook advertising. Who can use 1040ez Youth residence, Youth residence. Who can use 1040ez Unstated trade or business Bingo games, Bingo games. Who can use 1040ez V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. Who can use 1040ez Prev  Up     Home   More Online Publications