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Www gov freefile Publication 547 - Additional Material Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Illinois

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bloomington 301 S. Prospect Rd.
Bloomington, IL 61704

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(309) 661-0032
Champaign 310 W. Church St.
Champaign, IL 61820

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(217) 398-5210
Chicago 230 S. Dearborn St.
Chicago, IL 60604

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(312) 292-4912
Decatur 306 W. Eldorado
Decatur, IL 62522

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(217) 862-6015
Downers Grove 2001 Butterfield Rd.
Downers Grove, IL 60515

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(630) 493-5291
Fairview Heights 380 Fountain Office Court
Fairview Heights, IL 62208

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(618) 632-2567
Galesburg 2066 Windish Dr.
Galesburg, IL 61401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(309) 345-4158 
Mt. Vernon  105 S. Sixth St.
Mt. Vernon, IL 62864 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

**This office will be closed on 3/31**

 

Services Provided

(618) 632-2567 
Orland Park  14479 John Humphrey Drive,
Orland Park, IL 60462 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(708) 873-8310 
Peoria  2415 West Cornerstone Ct.
Peoria, IL 61614 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(309) 671-7264 
Quincy  3701 East Lake Centre Drive,
Quincy, IL 62305 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.) 

 

Services Provided

(217) 224-8208 
Rockford  211 S. Court St.
Rockford, IL 61101 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(815) 334-7026 
Schiller Park  5100 River Road
Schiller Park, IL 60176 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(847) 671-7541 
Springfield  3101 Constitution Drive
Springfield, IL 62704 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(217) 862-6015 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 312-292-3800 in Chicago or (217) 862-6382 in Springfield, or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
230 S. Dearborn St.
Room 2400, Stop 6604-CHI
Chicago, IL 60604

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Www Gov Freefile

Www gov freefile Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Www gov freefile Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Www gov freefile Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Www gov freefile Any forgiven tax liability owed to the IRS will not have to be paid. Www gov freefile Any forgiven tax liability that has already been paid will be refunded. Www gov freefile (See Refund of Taxes Paid, later. Www gov freefile ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Www gov freefile Then read Amount of Tax Forgiven. Www gov freefile Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Www gov freefile Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Www gov freefile See Minimum Amount of Relief later under Amount of Tax Forgiven. Www gov freefile Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Www gov freefile Oklahoma City attack. Www gov freefile   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Www gov freefile Example 1. Www gov freefile A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Www gov freefile His income tax is forgiven for 1994 and 1995. Www gov freefile Example 2. Www gov freefile A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Www gov freefile She subsequently died of her wounds in 1996. Www gov freefile Her income tax is forgiven for 1994, 1995, and 1996. Www gov freefile September 11 attacks and anthrax attacks. Www gov freefile   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Www gov freefile Example 1. Www gov freefile A Pentagon employee died in the September 11 attack. Www gov freefile Her income tax is forgiven for 2000 and 2001. Www gov freefile Example 2. Www gov freefile A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Www gov freefile His income tax liability is forgiven for 2000, 2001, and 2002. Www gov freefile Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Www gov freefile On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Www gov freefile To figure the tax to be forgiven, use the following worksheets. Www gov freefile Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Www gov freefile Use Worksheet B for any eligible year the decedent filed a joint return. Www gov freefile See the illustrated Worksheet B near the end of this publication. Www gov freefile Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Www gov freefile Instead, complete Worksheet C and file a return for the decedent's last tax year. Www gov freefile See Minimum Amount of Relief, later. Www gov freefile If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Www gov freefile In English–7 a. Www gov freefile m. Www gov freefile to 10 p. Www gov freefile m. Www gov freefile local time. Www gov freefile In Spanish–8 a. Www gov freefile m. Www gov freefile to 9:30 p. Www gov freefile m. Www gov freefile local time. Www gov freefile Both spouses died. Www gov freefile   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Www gov freefile Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Www gov freefile If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Www gov freefile However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Www gov freefile The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Www gov freefile Residents of community property states. Www gov freefile   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Www gov freefile Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Www gov freefile Worksheet B. Www gov freefile Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Www gov freefile 1       2 Enter the decedent's taxable income. Www gov freefile Figure taxable income as if a separate return had been filed. Www gov freefile See the instructions. Www gov freefile 2       3 Enter the decedent's total tax. Www gov freefile See the instructions. Www gov freefile 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Www gov freefile See the instructions. Www gov freefile 4       5 Subtract line 4 from line 3. Www gov freefile 5       6 Enter the surviving spouse's taxable income. Www gov freefile Figure taxable income as if a separate return had been filed. Www gov freefile See the instructions. Www gov freefile 6       7 Enter the surviving spouse's total tax. Www gov freefile See the instructions. Www gov freefile 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Www gov freefile 8       9 Subtract line 8 from line 7. Www gov freefile 9       10 Add lines 5 and 9. Www gov freefile 10       11 Enter the total tax from the joint return. Www gov freefile See Table 1 on page 5 for the line number for years before 2002. Www gov freefile 11       12 Add lines 4 and 8. Www gov freefile 12       13 Subtract line 12 from line 11. Www gov freefile 13       14 Divide line 5 by line 10. Www gov freefile Enter the result as a decimal. Www gov freefile 14       15 Tax to be forgiven. Www gov freefile Multiply line 13 by line 14 and enter the result. Www gov freefile 15       Note. Www gov freefile If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Www gov freefile Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Www gov freefile If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Www gov freefile The IRS will determine the amount to be refunded. Www gov freefile Worksheet B. Www gov freefile Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Www gov freefile 1       2 Enter the decedent's taxable income. Www gov freefile Figure taxable income as if a separate return had been filed. Www gov freefile See the instructions. Www gov freefile 2       3 Enter the decedent's total tax. Www gov freefile See the instructions. Www gov freefile 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Www gov freefile See the instructions. Www gov freefile 4       5 Subtract line 4 from line 3. Www gov freefile 5       6 Enter the surviving spouse's taxable income. Www gov freefile Figure taxable income as if a separate return had been filed. Www gov freefile See the instructions. Www gov freefile 6       7 Enter the surviving spouse's total tax. Www gov freefile See the instructions. Www gov freefile 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Www gov freefile 8       9 Subtract line 8 from line 7. Www gov freefile 9       10 Add lines 5 and 9. Www gov freefile 10       11 Enter the total tax from the joint return. Www gov freefile See Table 1 on page 5 for the line number for years before 2002. Www gov freefile 11       12 Add lines 4 and 8. Www gov freefile 12       13 Subtract line 12 from line 11. Www gov freefile 13       14 Divide line 5 by line 10. Www gov freefile Enter the result as a decimal. Www gov freefile 14       15 Tax to be forgiven. Www gov freefile Multiply line 13 by line 14 and enter the result. Www gov freefile 15       Note. Www gov freefile If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Www gov freefile Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Www gov freefile If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Www gov freefile The IRS will determine the amount to be refunded. Www gov freefile Instructions for Worksheet B Table 1. Www gov freefile Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Www gov freefile * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Www gov freefile ** File Form 4506 to get a transcript of the decedent's account. Www gov freefile Table 1. Www gov freefile Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Www gov freefile * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Www gov freefile ** File Form 4506 to get a transcript of the decedent's account. Www gov freefile Lines 2 and 6. Www gov freefile   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Www gov freefile   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Www gov freefile Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Www gov freefile Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Www gov freefile   Allocate business deductions to the owner of the business. Www gov freefile Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Www gov freefile Lines 3 and 7. Www gov freefile   Figure the total tax as if a separate return had been filed. Www gov freefile The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Www gov freefile When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Www gov freefile   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Www gov freefile If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Www gov freefile Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Www gov freefile Line 4. Www gov freefile   Enter the total, if any, of the following taxes. Www gov freefile Self-employment tax. Www gov freefile Social security and Medicare tax on tip income not reported to employer. Www gov freefile Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Www gov freefile Tax on excess accumulation in qualified retirement plans. Www gov freefile Household employment taxes. Www gov freefile Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Www gov freefile Tax on golden parachute payments. Www gov freefile Minimum Amount of Relief The minimum amount of relief is $10,000. Www gov freefile If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Www gov freefile The IRS will refund the difference as explained under Refund of Taxes Paid. Www gov freefile Use Worksheet C to figure the additional tax payment. Www gov freefile But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Www gov freefile Example 1. Www gov freefile An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Www gov freefile The $6,400 is eligible for forgiveness. Www gov freefile The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Www gov freefile Example 2. Www gov freefile A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Www gov freefile The IRS will treat $10,000 as a tax payment for 2001. Www gov freefile Income received after date of death. Www gov freefile   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Www gov freefile Examples are the final paycheck or dividends on stock owned by the decedent. Www gov freefile However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Www gov freefile Nonqualifying income. Www gov freefile   The following income is not exempt from tax. Www gov freefile The tax on it is not eligible for forgiveness. Www gov freefile Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Www gov freefile Amounts that would not have been payable but for an action taken after September 11, 2001. Www gov freefile The following are examples of nonqualifying income. Www gov freefile Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Www gov freefile Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Www gov freefile Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Www gov freefile Interest on savings bonds cashed by the beneficiary of the decedent. Www gov freefile If you are responsible for the estate of a decedent, see Publication 559. Www gov freefile Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Www gov freefile Instructions for lines 2–9 of Worksheet C. Www gov freefile   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Www gov freefile To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Www gov freefile Or, if special requirements are met, you can use the alternative computation instead. Www gov freefile See Alternative computation, later. Www gov freefile   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Www gov freefile Use Form 1041 to figure what the taxable income would be without including the exempt income. Www gov freefile Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Www gov freefile Alternative computation. Www gov freefile   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Www gov freefile You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Www gov freefile The estate claimed an income distribution deduction on line 18 (Form 1041). Www gov freefile Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Www gov freefile If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Www gov freefile If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Www gov freefile Complete the rest of Worksheet C to determine the additional payment allowed. Www gov freefile Worksheet C. Www gov freefile Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Www gov freefile Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Www gov freefile 1 Minimum relief amount. Www gov freefile Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Www gov freefile 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Www gov freefile 3       4 Add lines 2 and 3. Www gov freefile 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Www gov freefile (See Income received after date of death on page 5. Www gov freefile ) 5       6 Add lines 4 and 5. Www gov freefile 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Www gov freefile 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Www gov freefile 8       9 Tax on exempt income. Www gov freefile Subtract line 8 from line 7. Www gov freefile 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Www gov freefile If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Www gov freefile 10       11 Add lines 9 and 10. Www gov freefile 11   12 Additional payment allowed. Www gov freefile If line 11 is $10,000 or more, enter -0- and stop here. Www gov freefile No additional amount is allowed as a tax payment. Www gov freefile Otherwise, subtract line 11 from line 1 and enter the result. Www gov freefile 12   Note. Www gov freefile The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Www gov freefile Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Www gov freefile If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Www gov freefile Write "Sec. Www gov freefile 692(d)(2) Payment" and the amount to the right of the entry space. Www gov freefile Also indicate whether a Form 1041 is being filed for the decedent's estate. Www gov freefile If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Www gov freefile Write “Sec. Www gov freefile 692(d)(2) Payment” on the dotted line to the left of the entry space. Www gov freefile Worksheet C. Www gov freefile Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Www gov freefile Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Www gov freefile 1 Minimum relief amount. Www gov freefile Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Www gov freefile 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Www gov freefile 3       4 Add lines 2 and 3. Www gov freefile 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Www gov freefile (See Income received after date of death on page 5. Www gov freefile ) 5       6 Add lines 4 and 5. Www gov freefile 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Www gov freefile 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Www gov freefile 8       9 Tax on exempt income. Www gov freefile Subtract line 8 from line 7. Www gov freefile 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Www gov freefile If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Www gov freefile 10       11 Add lines 9 and 10. Www gov freefile 11   12 Additional payment allowed. Www gov freefile If line 11 is $10,000 or more, enter -0- and stop here. Www gov freefile No additional amount is allowed as a tax payment. Www gov freefile Otherwise, subtract line 11 from line 1 and enter the result. Www gov freefile 12   Note. Www gov freefile The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Www gov freefile Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Www gov freefile If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Www gov freefile Write "Sec. Www gov freefile 692(d)(2) Payment" and the amount to the right of the entry space. Www gov freefile Also indicate whether a Form 1041 is being filed for the decedent's estate. Www gov freefile If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Www gov freefile Write “Sec. Www gov freefile 692(d)(2) Payment” on the dotted line to the left of the entry space. Www gov freefile Worksheet D. Www gov freefile Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Www gov freefile (See Income received after date of death on page 5. Www gov freefile ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Www gov freefile 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Www gov freefile 5   6 Estate's tax on exempt income. Www gov freefile Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Www gov freefile Figure the total tax that would have been payable by all beneficiaries. Www gov freefile Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Www gov freefile Add the amounts by which each beneficiary's income tax is increased. Www gov freefile 7   8 Add lines 6 and 7. Www gov freefile Enter this amount on line 9 of Worksheet C. Www gov freefile 8   Worksheet D. Www gov freefile Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Www gov freefile (See Income received after date of death on page 5. Www gov freefile ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Www gov freefile 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Www gov freefile 5   6 Estate's tax on exempt income. Www gov freefile Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Www gov freefile Figure the total tax that would have been payable by all beneficiaries. Www gov freefile Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Www gov freefile Add the amounts by which each beneficiary's income tax is increased. Www gov freefile 7   8 Add lines 6 and 7. Www gov freefile Enter this amount on line 9 of Worksheet C. Www gov freefile 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Www gov freefile Income tax liabilities that have been paid. Www gov freefile Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Www gov freefile See Minimum Amount of Relief, earlier. Www gov freefile Example 1. Www gov freefile A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Www gov freefile The total, $14,000, is eligible for tax forgiveness. Www gov freefile However, he paid only $13,000 of that amount. Www gov freefile The IRS will refund the $13,000 paid. Www gov freefile Example 2. Www gov freefile A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Www gov freefile The child qualifies for the minimum relief of $10,000. Www gov freefile The $10,000 is treated as a tax payment for 2001 and will be refunded. Www gov freefile Period for filing a claim for credit or refund. Www gov freefile   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Www gov freefile For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Www gov freefile To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Www gov freefile Extension of time for victims of Oklahoma City attack. Www gov freefile   The period described above has been extended for victims of the Oklahoma City attack. Www gov freefile Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Www gov freefile How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Www gov freefile Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Www gov freefile Return required but not yet filed. Www gov freefile   File Form 1040 if the decedent was a U. Www gov freefile S. Www gov freefile citizen or resident. Www gov freefile File Form 1040NR if the decedent was a nonresident alien. Www gov freefile A nonresident alien is someone who is not a U. Www gov freefile S. Www gov freefile citizen or resident. Www gov freefile Return required and already filed. Www gov freefile   File a separate Form 1040X for each year you are claiming tax relief. Www gov freefile Return not required and not filed. Www gov freefile   File Form 1040 only for the year of death if the decedent was a U. Www gov freefile S. Www gov freefile citizen or resident. Www gov freefile File Form 1040NR if the decedent was a nonresident alien. Www gov freefile Return not required but already filed. Www gov freefile   File Form 1040X only for the year of death. Www gov freefile How to complete the returns. Www gov freefile   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Www gov freefile Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Www gov freefile If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Www gov freefile If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Www gov freefile Also, please write one of the following across the top of page 1 of each return. Www gov freefile KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Www gov freefile ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Www gov freefile If you need a copy, use Form 4506. Www gov freefile The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Www gov freefile Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Www gov freefile Send Form 4506 to the address shown in the form instructions. Www gov freefile Taxpayer identification number. Www gov freefile   A taxpayer identification number must be furnished on the decedent's returns. Www gov freefile This is usually the decedent's social security number (SSN). Www gov freefile However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Www gov freefile If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Www gov freefile S. Www gov freefile income tax return for any tax year, do not apply for an ITIN. Www gov freefile You may claim a refund by filing Form 1040NR without an SSN or ITIN. Www gov freefile Necessary Documents Please attach the following documents to the return or amended return. Www gov freefile Proof of death. Www gov freefile   Attach a copy of the death certificate. Www gov freefile If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Www gov freefile Form 1310. Www gov freefile   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Www gov freefile You are a surviving spouse filing an original or amended joint return with the decedent. Www gov freefile You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Www gov freefile A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Www gov freefile A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Www gov freefile      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Www gov freefile Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Www gov freefile Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Www gov freefile Use one of the addresses shown below. Www gov freefile Where you file the returns or claims depends on whether you use the U. Www gov freefile S. Www gov freefile Postal Service or a private delivery service. Www gov freefile Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Www gov freefile U. Www gov freefile S. Www gov freefile Postal Service. Www gov freefile   If you use the U. Www gov freefile S. Www gov freefile Postal Service, file these returns and claims at the following address. Www gov freefile Internal Revenue Service P. Www gov freefile O. Www gov freefile Box 4053 Woburn, MA 01888 Private delivery service. Www gov freefile   Private delivery services cannot deliver items to P. Www gov freefile O. Www gov freefile boxes. Www gov freefile If you use a private delivery service, file these returns and claims at the following address. Www gov freefile Internal Revenue Service Stop 661 310 Lowell St. Www gov freefile Andover, MA 01810 Designated private delivery services. Www gov freefile   You can use the following private delivery services to file these returns and claims. Www gov freefile Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Www gov freefile DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Www gov freefile Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Www gov freefile United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Www gov freefile M. Www gov freefile , UPS Worldwide Express Plus, and UPS Worldwide Express. Www gov freefile The private delivery service can tell you how to get written proof of the mailing date. Www gov freefile Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Www gov freefile September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Www gov freefile Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Www gov freefile These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Www gov freefile No withholding applies to these payments. Www gov freefile Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Www gov freefile Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Www gov freefile Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Www gov freefile (A personal residence can be a rented residence or one you own. Www gov freefile ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Www gov freefile Qualified disaster relief payments also include the following. Www gov freefile Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Www gov freefile Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Www gov freefile Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Www gov freefile Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Www gov freefile Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Www gov freefile Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Www gov freefile However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Www gov freefile If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Www gov freefile For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Www gov freefile If that period has expired, you are granted an extension. Www gov freefile You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Www gov freefile On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Www gov freefile 102(b)(2). Www gov freefile ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Www gov freefile The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Www gov freefile Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Www gov freefile Bureau of Justice Assistance payments. Www gov freefile   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Www gov freefile Government plan annuity. Www gov freefile   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Www gov freefile This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Www gov freefile For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Www gov freefile More information. Www gov freefile   For more information, see Publication 559. Www gov freefile Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Www gov freefile The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Www gov freefile If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Www gov freefile Affected taxpayers. Www gov freefile   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Www gov freefile Any individual whose main home is located in a covered area (defined later). Www gov freefile Any business entity or sole proprietor whose principal place of business is located in a covered area. Www gov freefile Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Www gov freefile The main home or principal place of business does not have to be located in the covered area. Www gov freefile Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Www gov freefile Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Www gov freefile The spouse on a joint return with a taxpayer who is eligible for postponements. Www gov freefile Any other person determined by the IRS to be affected by a terrorist attack. Www gov freefile Covered area. Www gov freefile   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Www gov freefile Abatement of interest. Www gov freefile   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Www gov freefile Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Www gov freefile You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Www gov freefile The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Www gov freefile The due date (with extensions) for the 2000 return. Www gov freefile For more information about disaster area losses, see Publication 547. Www gov freefile Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Www gov freefile The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Www gov freefile The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Www gov freefile These credits may reduce or eliminate the estate tax due. Www gov freefile A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Www gov freefile Recovery from the September 11th Victim Compensation Fund. Www gov freefile   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Www gov freefile However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Www gov freefile Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Www gov freefile Which estates must file a return. Www gov freefile   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Www gov freefile S. Www gov freefile citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Www gov freefile Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Www gov freefile Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Www gov freefile S. Www gov freefile Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Www gov freefile Where to file. Www gov freefile   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Www gov freefile Internal Revenue Service E & G Department/Stop 824T 201 W. Www gov freefile Rivercenter Blvd. Www gov freefile Covington, KY 41011 More information. Www gov freefile   For more information on the federal estate tax, see the instructions for Form 706. Www gov freefile Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Www gov freefile The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Www gov freefile However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Www gov freefile For information about these requirements, see Internal Revenue Code section 5891. Www gov freefile Worksheet B Illustrated. Www gov freefile Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Www gov freefile 1 2000 2001   2 Enter the decedent's taxable income. Www gov freefile Figure taxable income as if a separate return had been filed. Www gov freefile See the instructions. Www gov freefile 2 $17,259 $14,295   3 Enter the decedent's total tax. Www gov freefile See the instructions. Www gov freefile 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Www gov freefile See the instructions. Www gov freefile 4 3,532 3,109   5 Subtract line 4 from line 3. Www gov freefile 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Www gov freefile Figure taxable income as if a separate return had been filed. Www gov freefile See the instructions for line 2. Www gov freefile 6 29,025 29,850   7 Enter the surviving spouse's total tax. Www gov freefile See the instructions. Www gov freefile 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Www gov freefile 8 0 0   9 Subtract line 8 from line 7. Www gov freefile 9 5,277 5,391   10 Add lines 5 and 9. Www gov freefile 10 7,868 7,532   11 Enter the total tax from the joint return. Www gov freefile See Table 1 on page 5 for the line number for years before 2002. Www gov freefile 11 10,789 9,728   12 Add lines 4 and 8. Www gov freefile 12 3,532 3,109   13 Subtract line 12 from line 11. Www gov freefile 13 7,257 6,619   14 Divide line 5 by line 10. Www gov freefile Enter the result as a decimal. Www gov freefile 14 . Www gov freefile 329 . Www gov freefile 284   15 Tax to be forgiven. Www gov freefile Multiply line 13 by line 14 and enter the result. Www gov freefile 15 $2,388 $1,880   Note. Www gov freefile If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Www gov freefile Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Www gov freefile If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Www gov freefile The IRS will determine the amount to be refunded. Www gov freefile Worksheet B Illustrated. Www gov freefile Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Www gov freefile 1 2000 2001   2 Enter the decedent's taxable income. Www gov freefile Figure taxable income as if a separate return had been filed. Www gov freefile See the instructions. Www gov freefile 2 $17,259 $14,295   3 Enter the decedent's total tax. Www gov freefile See the instructions. Www gov freefile 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Www gov freefile See the instructions. Www gov freefile 4 3,532 3,109   5 Subtract line 4 from line 3. Www gov freefile 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Www gov freefile Figure taxable income as if a separate return had been filed. Www gov freefile See the instructions for line 2. Www gov freefile 6 29,025 29,850   7 Enter the surviving spouse's total tax. Www gov freefile See the instructions. Www gov freefile 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Www gov freefile 8 0 0   9 Subtract line 8 from line 7. Www gov freefile 9 5,277 5,391   10 Add lines 5 and 9. Www gov freefile 10 7,868 7,532   11 Enter the total tax from the joint return. Www gov freefile See Table 1 on page 5 for the line number for years before 2002. Www gov freefile 11 10,789 9,728   12 Add lines 4 and 8. Www gov freefile 12 3,532 3,109   13 Subtract line 12 from line 11. Www gov freefile 13 7,257 6,619   14 Divide line 5 by line 10. Www gov freefile Enter the result as a decimal. Www gov freefile 14 . Www gov freefile 329 . Www gov freefile 284   15 Tax to be forgiven. Www gov freefile Multiply line 13 by line 14 and enter the result. Www gov freefile 15 $2,388 $1,880   Note. Www gov freefile If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Www gov freefile Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Www gov freefile If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Www gov freefile The IRS will determine the amount to be refunded. Www gov freefile Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Www gov freefile They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Www gov freefile The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Www gov freefile After the husband died, his estate received income of $4,000. Www gov freefile Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Www gov freefile This net profit is exempt from income tax as explained earlier under Income received after date of death. Www gov freefile The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Www gov freefile To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Www gov freefile She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Www gov freefile To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Www gov freefile To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Www gov freefile   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Www gov freefile Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Www gov freefile Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Www gov freefile 1 Minimum relief amount. Www gov freefile Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Www gov freefile 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Www gov freefile 3 0     4 Add lines 2 and 3. Www gov freefile 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Www gov freefile (See Income received after date of death on page 5. Www gov freefile ) 5 1,000     6 Add lines 4 and 5. Www gov freefile 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Www gov freefile 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Www gov freefile 8 435     9 Tax on exempt income. Www gov freefile Subtract line 8 from line 7. Www gov freefile 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Www gov freefile If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Www gov freefile 10 4,268     11 Add lines 9 and 10. Www gov freefile 11 $4,543 12 Additional payment allowed. Www gov freefile If line 11 is $10,000 or more, enter -0- and stop here. Www gov freefile No additional amount is allowed as a tax payment. Www gov freefile Otherwise, subtract line 11 from line 1 and enter the result. Www gov freefile 12 $5,457 Note. Www gov freefile The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Www gov freefile Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Www gov freefile If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Www gov freefile Write "Sec. Www gov freefile 692(d)(2) Payment" and the amount to the right of the entry space. Www gov freefile Also indicate whether a Form 1041 is being filed for the decedent's estate. Www gov freefile If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Www gov freefile Write “Sec. Www gov freefile 692(d)(2) Payment” on the dotted line to the left of the entry space. Www gov freefile Worksheet C Illustrated. Www gov freefile Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Www gov freefile Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Www gov freefile 1 Minimum relief amount. Www gov freefile Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Www gov freefile 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Www gov freefile 3 0     4 Add lines 2 and 3. Www gov freefile 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Www gov freefile (See Income received after date of death on page 5. Www gov freefile ) 5 1,000     6 Add lines 4 and 5. Www gov freefile 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Www gov freefile 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Www gov freefile 8 435     9 Tax on exempt income. Www gov freefile Subtract line 8 from line 7. Www gov freefile 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Www gov freefile If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Www gov freefile 10 4,268     11 Add lines 9 and 10. Www gov freefile 11 $4,543 12 Additional payment allowed. Www gov freefile If line 11 is $10,000 or more, enter -0- and stop here. Www gov freefile No additional amount is allowed as a tax payment. Www gov freefile Otherwise, subtract line 11 from line 1 and enter the result. Www gov freefile 12 $5,457 Note. Www gov freefile The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Www gov freefile Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Www gov freefile If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Www gov freefile Write "Sec. Www gov freefile 692(d)(2) Payment" and the amount to the right of the entry space. Www gov freefile Also indicate whether a Form 1041 is being filed for the decedent's estate. Www gov freefile If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Www gov freefile Write “Sec. Www gov freefile 692(d)(2) Payment” on the dotted line to the left of the entry space. Www gov freefile Additional Worksheets The following additional worksheets are provided for your convenience. Www gov freefile Worksheet A. Www gov freefile Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Www gov freefile 1       2 Enter the total tax from the decedent's income tax return. Www gov freefile See Table 1 on page 5 for the line number for years before 2002. Www gov freefile 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Www gov freefile (These taxes are not eligible for forgiveness. Www gov freefile )           a Self-employment tax. Www gov freefile 3a         b Social security and Medicare tax on tip income not reported to employer. Www gov freefile 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Www gov freefile 3c         d Tax on excess accumulation in qualified retirement plans. Www gov freefile 3d         e Household employment taxes. Www gov freefile 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Www gov freefile 3f         g Tax on golden parachute payments. Www gov freefile 3g       4 Add lines 3a through 3g. Www gov freefile 4       5 Tax to be forgiven. Www gov freefile Subtract line 4 from line 2. Www gov freefile 5       Note. Www gov freefile If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Www gov freefile Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Www gov freefile If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Www gov freefile The IRS will determine the amount to be refunded. Www gov freefile Worksheet A. Www gov freefile Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Www gov freefile 1       2 Enter the total tax from the decedent's income tax return. Www gov freefile See Table 1 on page 5 for the line number for years before 2002. Www gov freefile 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Www gov freefile (These taxes are not eligible for forgiveness. Www gov freefile )           a Self-employment tax. Www gov freefile 3a         b Social security and Medicare tax on tip income not reported to employer. Www gov freefile 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Www gov freefile 3c         d Tax on excess accumulation in qualified retirement plans. Www gov freefile 3d         e Household employment taxes. Www gov freefile 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Www gov freefile 3f         g Tax on golden parachute payments. Www gov freefile 3g       4 Add lines 3a through 3g. Www gov freefile 4       5 Tax to be forgiven. Www gov freefile Subtract line 4 from line 2. Www gov freefile 5       Note. Www gov freefile If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Www gov freefile Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Www gov freefile If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Www gov freefile The IRS will determine the amount to be refunded. Www gov freefile Worksheet B. Www gov freefile Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Www gov freefile 1       2 Enter the decedent's taxable income. Www gov freefile Figure taxable income as if a separate return had been filed. Www gov freefile See the instructions. Www gov freefile 2       3 Enter the decedent's total tax. Www gov freefile See the instructions. Www gov freefile 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Www gov freefile See the instructions. Www gov freefile 4       5 Subtract line 4 from line 3. Www gov freefile 5       6 Enter the surviving spouse's taxable income. Www gov freefile Figure taxable income as if a separate return had been filed. Www gov freefile See the instructions. Www gov freefile 6       7 Enter the surviving spouse's total tax. Www gov freefile See the instructions. Www gov freefile 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Www gov freefile 8       9 Subtract line 8 from line 7. Www gov freefile 9       10 Add lines 5 and 9. Www gov freefile 10       11 Enter the total tax from the joint return. Www gov freefile See Table 1 on page 5 for the line number for years before 2002. Www gov freefile 11       12 Add lines 4 and 8. Www gov freefile 12       13 Subtract line 12 from line 11. Www gov freefile 13       14 Divide line 5 by line 10. Www gov freefile Enter the result as a decimal. Www gov freefile 14       15 Tax to be forgiven. Www gov freefile Multiply line 13 by line 14 and enter the result. Www gov freefile 15       Note. Www gov freefile If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Www gov freefile Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Www gov freefile If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Www gov freefile The IRS will determine the amount to be refunded. Www gov freefile Worksheet B. Www gov freefile Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Www gov freefile 1       2 Enter the decedent's taxable income. Www gov freefile Figure taxable income as if a separate return had been filed. Www gov freefile See the instructions. Www gov freefile 2       3 Enter the decedent's total tax. Www gov freefile See the instructions. Www gov freefile 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Www gov freefile See the instructions. Www gov freefile 4       5 Subtract line 4 from line 3. Www gov freefile 5       6 Enter the surviving spouse's taxable income. Www gov freefile Figure taxable income as if a separate return had been filed. Www gov freefile See the instructions. Www gov freefile 6       7 Enter the surviving spouse's total tax. Www gov freefile See the instructions. Www gov freefile 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Www gov freefile 8       9 Subtract line 8 from line 7. Www gov freefile 9       10 Add lines 5 and 9. Www gov freefile 10       11 Enter the total tax from the joint return. Www gov freefile See Table 1 on page 5 for the line number for years before 2002. Www gov freefile 11       12 Add lines 4 and 8. Www gov freefile 12       13 Subtract line 12 from line 11. Www gov freefile 13       14 Divide line 5 by line 10. Www gov freefile Enter the result as a decimal. Www gov freefile 14       15 Tax to be forgiven. Www gov freefile Multiply line 13 by line 14 and enter the result. Www gov freefile 15       Note. Www gov freefile If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Www gov freefile Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Www gov freefile If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Www gov freefile The IRS will determine the amount to be refunded. Www gov freefile Worksheet C. Www gov freefile Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Www gov freefile Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Www gov freefile 1 Minimum tax forgiveness. Www gov freefile Note. Www gov freefile Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Www gov freefile 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Www gov freefile 3       4 Add lines 2 and 3. Www gov freefile 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Www gov freefile (See Income received after date of death on page 5. Www gov freefile ) 5       6 Add lines 4 and 5. Www gov freefile 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Www gov freefile 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Www gov freefile 8       9 Tax on exempt income. Www gov freefile Subtract line 8 from line 7. Www gov freefile 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Www gov freefile If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Www gov freefile 10       11 Add lines 9 and 10. Www gov freefile 11   12 Additional payment allowed. Www gov freefile If line 11 is $10,000 or more, enter -0- and stop here. Www gov freefile No additional amount is allowed as a tax payment. Www gov freefile Otherwise, subtract line 11 from line 1 and enter the result. Www gov freefile 12   Note. Www gov freefile The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Www gov freefile Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Www gov freefile If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Www gov freefile Write "Sec. Www gov freefile 692(d)(2) Payment" and the amount to the right of the entry space. Www gov freefile Also indicate whether a Form 1041 is being filed for the decedent's estate. Www gov freefile If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Www gov freefile Write “Sec. Www gov freefile 692(d)(2) Payment” on the dotted line to the left of the entry space. Www gov freefile Worksheet C. Www gov freefile Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Www gov freefile Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Www gov freefile 1 Minimum tax forgiveness. Www gov freefile Note. Www gov freefile Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Www gov freefile 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Www gov freefile 3       4 Add lines 2 and 3. Www gov freefile 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Www gov freefile (See Income received after date of death on page 5. Www gov freefile ) 5       6 Add lines 4 and 5. Www gov freefile 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Www gov freefile 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Www gov freefile 8       9 Tax on exempt income. Www gov freefile Subtract line 8 from line 7. Www gov freefile 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Www gov freefile If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Www gov freefile 10       11 Add lines 9 and 10. Www gov freefile 11   12 Additional payment allowed. Www gov freefile If line 11 is $10,000 or more, enter -0- and stop here. Www gov freefile No additional amount is allowed as a tax payment. Www gov freefile Otherwise, subtract line 11 from line 1 and enter the result. Www gov freefile 12   Note. Www gov freefile The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Www gov freefile Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Www gov freefile If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Www gov freefile Write "Sec. Www gov freefile 692(d)(2) Payment" and the amount to the right of the entry space. Www gov freefile Also indicate whether a Form 1041 is being filed for the decedent's estate. Www gov freefile If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Www gov freefile Write “Sec. Www gov freefile 692(d)(2) Payment” on the dotted line to the left of the entry space. Www gov freefile How To Get Tax Help Special IRS assistance. Www gov freefile   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Www gov freefile 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 the terrorist attacks, or who have other tax issues related to the attacks. Www gov freefile Call 1–866–562–5227 Monday through Friday In English–7 a. Www gov freefile m. Www gov freefile to 10 p. Www gov freefile m. Www gov freefile local time In Spanish–8 a. Www gov freefile m. Www gov freefile to 9:30 p. Www gov freefile m. Www gov freefile local time   The IRS web site at www. Www gov freefile irs. Www gov freefile gov has notices and other tax relief information. Www gov freefile Check it periodically for any new guidance or to see if Congress has enacted new legislation. Www gov freefile   Business taxpayers affected by the attacks can e-mail their questions to corp. Www gov freefile disaster. Www gov freefile relief@irs. Www gov freefile gov. Www gov freefile   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Www gov freefile fema. Www gov freefile gov. Www gov freefile Other help from the IRS. Www gov freefile   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. Www gov freefile By selecting the method that is best for you, you will have quick and easy access to tax help. Www gov freefile Contacting your Taxpayer Advocate. Www gov freefile   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Www gov freefile   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Www gov freefile 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. Www gov freefile   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Www gov freefile Call the IRS at 1–800–829–1040. Www gov freefile Call, write, or fax the Taxpayer Advocate office in your area. Www gov freefile Call 1–800–829–4059 if you are a TTY/TDD user. Www gov freefile   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Www gov freefile Free tax services. Www gov freefile   To find out what services are available, get Publication 910, Guide to Free Tax Services. Www gov freefile It contains a list of free tax publications and an index of tax topics. Www gov freefile It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Www gov freefile Personal computer. Www gov freefile With your personal computer and modem, you can access the IRS on the Internet at www. Www gov freefile irs. Www gov freefile gov. Www gov freefile While visiting our web site, you can: Find answers to questions you may have. Www gov freefile Download forms and publications or search for forms and pub