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1090ez Form

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1090ez Form

1090ez form Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. 1090ez form It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). 1090ez form The maximum amount you can claim for the credit is $1,000 for each qualifying child. 1090ez form Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 1090ez form S. 1090ez form citizen, a U. 1090ez form S. 1090ez form national, or a U. 1090ez form S. 1090ez form resident alien. 1090ez form For more information, see Publication 519, U. 1090ez form S. 1090ez form Tax Guide for Aliens. 1090ez form If the child was adopted, see Adopted child , later. 1090ez form For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). 1090ez form Example. 1090ez form Your 10-year-old nephew lives in Mexico and qualifies as your dependent. 1090ez form Because he is not a U. 1090ez form S. 1090ez form citizen, U. 1090ez form S. 1090ez form national, or U. 1090ez form S. 1090ez form resident alien, he is not a qualifying child for the child tax credit. 1090ez form Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). 1090ez form   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 1090ez form   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 1090ez form To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 1090ez form For more information about the substantial presence test, see Publication 519, U. 1090ez form S. 1090ez form Tax Guide for Aliens. 1090ez form Adopted child. 1090ez form   An adopted child is always treated as your own child. 1090ez form An adopted child includes a child lawfully placed with you for legal adoption. 1090ez form   If you are a U. 1090ez form S. 1090ez form citizen or U. 1090ez form S. 1090ez form national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 1090ez form Exceptions to time lived with you. 1090ez form    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 1090ez form Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 1090ez form   There are also exceptions for kidnapped children and children of divorced or separated parents. 1090ez form For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 1090ez form Qualifying child of more than one person. 1090ez form   A special rule applies if your qualifying child is the qualifying child of more than one person. 1090ez form For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 1090ez form Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 1090ez form The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. 1090ez form If this amount is zero, you cannot take this credit because there is no tax to reduce. 1090ez form But you may be able to take the additional child tax credit. 1090ez form See Additional Child Tax Credit, later. 1090ez form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 1090ez form Married filing jointly – $110,000. 1090ez form Single, head of household, or qualifying widow(er) – $75,000. 1090ez form Married filing separately – $55,000. 1090ez form Modified AGI. 1090ez form   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 1090ez form Any amount excluded from income because of the exclusion of income from Puerto Rico. 1090ez form On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 1090ez form ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 1090ez form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 1090ez form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 1090ez form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 1090ez form   If you do not have any of the above, your modified AGI is the same as your AGI. 1090ez form AGI. 1090ez form   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 1090ez form Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. 1090ez form You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. 1090ez form You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 1090ez form Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. 1090ez form Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. 1090ez form Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. 1090ez form For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. 1090ez form Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 1090ez form The additional child tax credit may give you a refund even if you do not owe any tax. 1090ez form How to claim the additional child tax credit. 1090ez form   To claim the additional child tax credit, follow the steps below. 1090ez form Make sure you figured the amount, if any, of your child tax credit. 1090ez form If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 1090ez form If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. 1090ez form Child Tax Credit Worksheet This image is too large to be displayed in the current screen. 1090ez form Please click the link to view the image. 1090ez form Child tax worksheet - page 1. 1090ez form Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. 1090ez form Please click the link to view the image. 1090ez form Child tax worksheet - page 2. 1090ez form Line 11 Worksheet This image is too large to be displayed in the current screen. 1090ez form Please click the link to view the image. 1090ez form Line 11 worksheet - page 1. 1090ez form Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. 1090ez form Please click the link to view the image. 1090ez form Line 11 worksheet - page 2. 1090ez form 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. 1090ez form  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 1090ez form  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. 1090ez form     1. 1090ez form a. 1090ez form Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. 1090ez form     b. 1090ez form Enter the amount of any nontaxable combat pay received. 1090ez form Also enter this amount on Schedule 8812, line 4b. 1090ez form This amount should be shown in Form(s) W-2, box 12, with code Q. 1090ez form 1b. 1090ez form       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. 1090ez form Otherwise, skip lines 2a through 2e and go to line 3. 1090ez form     2. 1090ez form a. 1090ez form Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. 1090ez form     b. 1090ez form Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 1090ez form * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 1090ez form Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. 1090ez form Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. 1090ez form     c. 1090ez form Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. 1090ez form * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 1090ez form Do not include on this line any amounts exempt from self-employment tax 2c. 1090ez form         d. 1090ez form If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. 1090ez form Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. 1090ez form         e. 1090ez form If line 2c is a profit, enter the smaller of line 2c or line 2d. 1090ez form If line 2c is a (loss), enter the (loss) from line 2c. 1090ez form 2e. 1090ez form   3. 1090ez form Combine lines 1a, 1b, 2a, 2b, and 2e. 1090ez form If zero or less, stop. 1090ez form Do not complete the rest of this worksheet. 1090ez form Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. 1090ez form   4. 1090ez form Enter any amount included on line 1a that is:               a. 1090ez form A scholarship or fellowship grant not reported on Form W-2 4a. 1090ez form         b. 1090ez form For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. 1090ez form         c. 1090ez form A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). 1090ez form This amount may be shown in box 11 of your Form W-2. 1090ez form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 1090ez form 4c. 1090ez form       5. 1090ez form a. 1090ez form Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. 1090ez form Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. 1090ez form             b. 1090ez form Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 1090ez form 5b. 1090ez form             c. 1090ez form Subtract line 5b from line 5a 5c. 1090ez form       6. 1090ez form Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. 1090ez form       7. 1090ez form Add lines 4a through 4c, 5c, and 6 7. 1090ez form   8. 1090ez form Subtract line 7 from line 3 8. 1090ez form       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. 1090ez form If you were sent here from Schedule 8812, enter this amount on line 4a of that form. 1090ez form     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. 1090ez form Put your name and social security number on Schedule SE and attach it to your return. 1090ez form                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. 1090ez form  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 1090ez form               1. 1090ez form a. 1090ez form Enter the amount from Form 1040A, line 7 1a. 1090ez form         b. 1090ez form Enter the amount of any nontaxable combat pay received. 1090ez form Also enter this amount on Schedule 8812, line 4b. 1090ez form This amount should be shown in Form(s) W-2, box 12, with code Q. 1090ez form 1b. 1090ez form         c. 1090ez form Add lines 1a and 1b. 1090ez form     1c. 1090ez form   2. 1090ez form Enter any amount included on line 1a that is:           a. 1090ez form A scholarship or fellowship grant not reported on Form W-2 2a. 1090ez form         b. 1090ez form For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. 1090ez form         c. 1090ez form A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 1090ez form This amount may be shown in box 11 of your Form W-2. 1090ez form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. 1090ez form       3. 1090ez form Add lines 2a through 2c 3. 1090ez form   4. 1090ez form Subtract line 3 from line 1c. 1090ez form Enter the result here and on line 2 of the Line 11 Worksheet 4. 1090ez form                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. 1090ez form Social security tax, Medicare tax, and Additional Medicare Tax on wages. 1090ez form 1. 1090ez form Enter the social security tax withheld (Form(s) W-2, box 4) 1. 1090ez form   2. 1090ez form Enter the Medicare tax withheld (Form(s) W-2, box 6). 1090ez form Box 6 includes any Additional Medicare Tax 2. 1090ez form   3. 1090ez form Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. 1090ez form   4. 1090ez form Add lines 1, 2, and 3 4. 1090ez form   5. 1090ez form Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. 1090ez form   6. 1090ez form Subtract line 5 from line 4 6. 1090ez form   Additional Medicare Tax on Self-Employment Income. 1090ez form 7. 1090ez form Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. 1090ez form   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). 1090ez form Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. 1090ez form Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 1090ez form 8. 1090ez form Enter the Tier 1 tax (Form(s) W-2, box 14) 8. 1090ez form   9. 1090ez form Enter the Medicare tax (Form(s) W-2, box 14) 9. 1090ez form   10. 1090ez form Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). 1090ez form Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. 1090ez form   11. 1090ez form Add lines 8, 9, and 10 11. 1090ez form   12. 1090ez form Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. 1090ez form   13. 1090ez form Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. 1090ez form   14. 1090ez form Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). 1090ez form Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. 1090ez form   15. 1090ez form Add lines 12, 13, and 14 15. 1090ez form   Line 6 amount 16. 1090ez form Add lines 6, 7, 11, and 15. 1090ez form Enter here and on line 6 of the Line 11 Worksheet. 1090ez form 16. 1090ez form   Paperwork Reduction Act Notice. 1090ez form   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. 1090ez form You are required to give us the information if requested. 1090ez form We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. 1090ez form   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. 1090ez form Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. 1090ez form Generally, tax returns and return information are confidential, as required by section 6103. 1090ez form   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. 1090ez form For the estimated averages, see the instructions for your income tax return. 1090ez form   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. 1090ez form See Comments and suggestions , earlier. 1090ez form How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1090ez form Free help with your tax return. 1090ez form   You can get free help preparing your return nationwide from IRS-certified volunteers. 1090ez form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1090ez form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1090ez form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1090ez form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1090ez form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1090ez form gov, download the IRS2Go app, or call 1-800-906-9887. 1090ez form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1090ez form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1090ez form aarp. 1090ez form org/money/taxaide or call 1-888-227-7669. 1090ez form For more information on these programs, go to IRS. 1090ez form gov and enter “VITA” in the search box. 1090ez form Internet. 1090ez form    IRS. 1090ez form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1090ez form Download the free IRS2Go app from the iTunes app store or from Google Play. 1090ez form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1090ez form Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1090ez form gov or download the IRS2Go app and select the Refund Status option. 1090ez form The IRS issues more than 9 out of 10 refunds in less than 21 days. 1090ez form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1090ez form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1090ez form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1090ez form Use the Interactive Tax Assistant (ITA) to research your tax questions. 1090ez form No need to wait on the phone or stand in line. 1090ez form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1090ez form When you reach the response screen, you can print the entire interview and the final response for your records. 1090ez form New subject areas are added on a regular basis. 1090ez form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1090ez form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1090ez form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1090ez form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1090ez form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1090ez form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1090ez form You can also ask the IRS to mail a return or an account transcript to you. 1090ez form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1090ez form gov or by calling 1-800-908-9946. 1090ez form Tax return and tax account transcripts are generally available for the current year and the past three years. 1090ez form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1090ez form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1090ez form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1090ez form Check the status of your amended return using Where's My Amended Return? Go to IRS. 1090ez form gov and enter Where's My Amended Return? in the search box. 1090ez form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1090ez form It can take up to 3 weeks from the date you mailed it to show up in our system. 1090ez form Make a payment using one of several safe and convenient electronic payment options available on IRS. 1090ez form gov. 1090ez form Select the Payment tab on the front page of IRS. 1090ez form gov for more information. 1090ez form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1090ez form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1090ez form gov. 1090ez form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1090ez form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1090ez form gov. 1090ez form Request an Electronic Filing PIN by going to IRS. 1090ez form gov and entering Electronic Filing PIN in the search box. 1090ez form Download forms, instructions and publications, including accessible versions for people with disabilities. 1090ez form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1090ez form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1090ez form An employee can answer questions about your tax account or help you set up a payment plan. 1090ez form Before you visit, check the Office Locator on IRS. 1090ez form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1090ez form If you have a special need, such as a disability, you can request an appointment. 1090ez form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1090ez form Apply for an Employer Identification Number (EIN). 1090ez form Go to IRS. 1090ez form gov and enter Apply for an EIN in the search box. 1090ez form Read the Internal Revenue Code, regulations, or other official guidance. 1090ez form Read Internal Revenue Bulletins. 1090ez form Sign up to receive local and national tax news and more by email. 1090ez form Just click on “subscriptions” above the search box on IRS. 1090ez form gov and choose from a variety of options. 1090ez form    Phone. 1090ez form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1090ez form Download the free IRS2Go app from the iTunes app store or from Google Play. 1090ez form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1090ez form gov, or download the IRS2Go app. 1090ez form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1090ez form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1090ez form Most VITA and TCE sites offer free electronic filing. 1090ez form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1090ez form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1090ez form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1090ez form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1090ez form The IRS issues more than 9 out of 10 refunds in less than 21 days. 1090ez form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1090ez form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1090ez form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1090ez form Note, the above information is for our automated hotline. 1090ez form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1090ez form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1090ez form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1090ez form It can take up to 3 weeks from the date you mailed it to show up in our system. 1090ez form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1090ez form You should receive your order within 10 business days. 1090ez form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1090ez form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1090ez form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1090ez form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1090ez form These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1090ez form    Walk-in. 1090ez form You can find a selection of forms, publications and services — in-person. 1090ez form Products. 1090ez form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1090ez form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1090ez form Services. 1090ez form You can walk in to your local TAC for face-to-face tax help. 1090ez form An employee can answer questions about your tax account or help you set up a payment plan. 1090ez form Before visiting, use the Office Locator tool on IRS. 1090ez form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1090ez form    Mail. 1090ez form You can send your order for forms, instructions, and publications to the address below. 1090ez form You should receive a response within 10 business days after your request is received. 1090ez form Internal Revenue Service 1201 N. 1090ez form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1090ez form The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1090ez form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1090ez form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1090ez form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1090ez form You face (or your business is facing) an immediate threat of adverse action. 1090ez form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1090ez form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1090ez form Here's why we can help: TAS is an independent organization within the IRS. 1090ez form Our advocates know how to work with the IRS. 1090ez form Our services are free and tailored to meet your needs. 1090ez form We have offices in every state, the District of Columbia, and Puerto Rico. 1090ez form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1090ez form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1090ez form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1090ez form Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1090ez form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1090ez form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1090ez form Prev  Up  Next   Home   More Online Publications
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The 1090ez Form

1090ez form Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 1090ez form Definitions The following definitions are used throughout this publication. 1090ez form Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. 1090ez form Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). 1090ez form Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. 1090ez form Limits on personal casualty or theft losses in the Kansas disaster area. 1090ez form   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. 1090ez form Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. 1090ez form When to deduct the loss. 1090ez form   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. 1090ez form However, the Kansas disaster area is a Presidentially declared disaster. 1090ez form Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. 1090ez form The deadline for making this election has expired. 1090ez form   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. 1090ez form Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. 1090ez form   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. 1090ez form They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. 1090ez form Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. 1090ez form They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). 1090ez form Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. 1090ez form Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). 1090ez form However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. 1090ez form For more information, see the Instructions for Form 4684. 1090ez form Net Operating Losses Qualified recovery assistance loss. 1090ez form   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 1090ez form However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. 1090ez form In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 1090ez form   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. 1090ez form Qualified recovery assistance casualty loss. 1090ez form   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. 1090ez form For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. 1090ez form Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. 1090ez form Amended return. 1090ez form   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. 1090ez form More information. 1090ez form    For more information on NOLs, see Publication 536. 1090ez form IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. 1090ez form Definitions Qualified recovery assistance distribution. 1090ez form   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. 1090ez form The distribution was made after May 3, 2007, and before January 1, 2009. 1090ez form Your main home was located in the Kansas disaster area on May 4, 2007. 1090ez form You sustained an economic loss because of the storms and tornadoes. 1090ez form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 1090ez form   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. 1090ez form Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. 1090ez form   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. 1090ez form If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. 1090ez form   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. 1090ez form Eligible retirement plan. 1090ez form   An eligible retirement plan can be any of the following. 1090ez form A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 1090ez form A qualified annuity plan. 1090ez form A tax-sheltered annuity contract. 1090ez form A governmental section 457 deferred compensation plan. 1090ez form A traditional, SEP, SIMPLE, or Roth IRA. 1090ez form Main home. 1090ez form   Generally, your main home is the home where you live most of the time. 1090ez form A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 1090ez form Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. 1090ez form However, if you elect, you can include the entire distribution in your income in the year it was received. 1090ez form Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). 1090ez form However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. 1090ez form For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. 1090ez form Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 1090ez form Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. 1090ez form However, see Exceptions below for qualified recovery assistance distributions you cannot repay. 1090ez form You have three years from the day after the date you received the distribution to make a repayment. 1090ez form Amounts that are repaid are treated as a qualified rollover and are not included in income. 1090ez form Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 1090ez form See Form 8915 for more information on how to report repayments. 1090ez form Exceptions. 1090ez form   You cannot repay the following types of distributions. 1090ez form Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). 1090ez form Required minimum distributions. 1090ez form Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. 1090ez form How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. 1090ez form 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. 1090ez form See Qualified recovery assistance distribution on page 3. 1090ez form If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. 1090ez form Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. 1090ez form If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. 1090ez form You can amend your 2007 income tax return by using Form 1040X. 1090ez form You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. 1090ez form See Form 8915 and Form 8606 on this page. 1090ez form Form 8915. 1090ez form   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. 1090ez form Before you complete the form, modify the form as follows. 1090ez form Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 1090ez form ” To the right of the title, cross out “2005” and enter “2007. 1090ez form ” In Part I, at the top of column (a), cross out “2005” and enter “2007. 1090ez form ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. 1090ez form ” On lines 10 and 11, cross out “2005” and enter “2007. 1090ez form ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. 1090ez form ” On line 12, cross out “hurricane” and enter “recovery assistance. 1090ez form ” On lines 13 and 14, cross out “line 15b” and “line 25b. 1090ez form ” On lines 18 and 19, cross out “2005” and enter “2007. 1090ez form ”   You can now complete Form 8915. 1090ez form For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. 1090ez form See Example 1 on page 5 to see how to complete Form 8915. 1090ez form Form 8606. 1090ez form   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. 1090ez form Before you complete or amend the form, use the following additional instructions. 1090ez form Form 8606, Part I. 1090ez form    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. 1090ez form Do not enter an amount less than -0-. 1090ez form Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. 1090ez form Complete line 15 as follows. 1090ez form If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. 1090ez form Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 1090ez form If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. 1090ez form The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. 1090ez form Enter the result in the white space in the bottom margin of the form under line 15. 1090ez form To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. 1090ez form Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 1090ez form Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. 1090ez form To the left of this amount, enter “Other distributions. 1090ez form ” Form 8606, Part III. 1090ez form    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. 1090ez form Complete line 25 as follows. 1090ez form If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. 1090ez form Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 1090ez form If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. 1090ez form The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. 1090ez form Enter the result in the white space in the bottom margin of the form under line 25. 1090ez form To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. 1090ez form Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. 1090ez form Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. 1090ez form To the left of this amount, enter “Other distributions. 1090ez form ” Example 1. 1090ez form   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. 1090ez form Her home was located in the Kansas disaster area. 1090ez form On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. 1090ez form Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. 1090ez form Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. 1090ez form Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. 1090ez form   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. 1090ez form Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. 1090ez form Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). 1090ez form Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. 1090ez form ” This amount is then reported on Form 8915, line 13. 1090ez form Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. 1090ez form See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. 1090ez form This image is too large to be displayed in the current screen. 1090ez form Please click the link to view the image. 1090ez form 2005 Form 8915, page 1, Illustrated Example 1. 1090ez form This image is too large to be displayed in the current screen. 1090ez form Please click the link to view the image. 1090ez form 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. 1090ez form Please click the link to view the image. 1090ez form Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. 1090ez form See Qualified recovery assistance distribution on page 3. 1090ez form You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. 1090ez form See Form 8915 and Form 8606 below. 1090ez form Form 8915. 1090ez form   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. 1090ez form Before you complete the form, modify the form as follows. 1090ez form Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 1090ez form ” To the right of the title, cross out “2006” and enter “2008. 1090ez form ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. 1090ez form ” At the top of column (a) cross out “2006” and enter “2008. 1090ez form ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. 1090ez form ” On lines 12, 14, and 15, cross out “2005” and enter “2007. 1090ez form ” On lines 17 and 19, cross out “2006” and enter “2008. 1090ez form ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. 1090ez form ” On line 21, cross out “hurricane” and enter “recovery assistance. 1090ez form ” On lines 22 and 23, cross out “line 15b” and “line 25b. 1090ez form ” On lines 27, 29, and 30, cross out “2005” and enter “2007. 1090ez form ” On lines 32 and 34, cross out “2006” and enter “2008. 1090ez form ”   You can now complete Form 8915. 1090ez form For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. 1090ez form Example 2. 1090ez form   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. 1090ez form Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. 1090ez form Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. 1090ez form See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. 1090ez form This image is too large to be displayed in the current screen. 1090ez form Please click the link to view the image. 1090ez form 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. 1090ez form Please click the link to view the image. 1090ez form 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. 1090ez form   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. 1090ez form Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. 1090ez form Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. 1090ez form For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 1090ez form To be a qualified distribution, the distribution must meet all of the following requirements. 1090ez form The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. 1090ez form The distribution was received after November 4, 2006, and before May 5, 2007. 1090ez form The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. 1090ez form Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. 1090ez form Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. 1090ez form A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 1090ez form You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. 1090ez form See How to report, next, for information on completing Form 8915. 1090ez form How to report. 1090ez form   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. 1090ez form Before you complete the form, modify the form as follows. 1090ez form Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. 1090ez form ” To the right of the title, cross out “2005” and enter “2006” or “2007. 1090ez form ” Enter only the year the distribution was received. 1090ez form Cross out “Hurricane” in the title of Part IV and enter “Kansas. 1090ez form ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. 1090ez form ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. 1090ez form ” You can now complete Part IV of Form 8915. 1090ez form Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. 1090ez form Attach Form 8915 to your original or amended return for the year of the distribution. 1090ez form Amended return. 1090ez form   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. 1090ez form Loans From Qualified Plans The following benefits are available to qualified individuals. 1090ez form Increases to the limits for distributions treated as loans from employer plans. 1090ez form A 1-year suspension for payments due on plan loans. 1090ez form Qualified individual. 1090ez form   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. 1090ez form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. 1090ez form Limits on plan loans. 1090ez form   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 1090ez form In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 1090ez form If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. 1090ez form One-year suspension of loan payments. 1090ez form   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. 1090ez form To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. 1090ez form Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. 1090ez form The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). 1090ez form The special allowance applies only for the first year the property is placed in service. 1090ez form The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). 1090ez form There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. 1090ez form You can elect not to deduct the special allowance for qualified recovery assistance property. 1090ez form If you make this election for any property, it applies to all property in the same class placed in service during the year. 1090ez form Qualified recovery assistance property. 1090ez form   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. 1090ez form Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. 1090ez form Water utility property. 1090ez form Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. 1090ez form (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 1090ez form ) Qualified leasehold improvement property. 1090ez form Nonresidential real property and residential rental property. 1090ez form   For more information on this property, see Publication 946. 1090ez form Other tests to be met. 1090ez form   To be qualified recovery assistance property, the property must also meet all of the following tests. 1090ez form You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. 1090ez form The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). 1090ez form Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. 1090ez form The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. 1090ez form Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. 1090ez form Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. 1090ez form Excepted property. 1090ez form   Qualified recovery assistance property does not include any of the following. 1090ez form Property required to be depreciated using the Alternative Depreciation System (ADS). 1090ez form Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. 1090ez form Property for which you are claiming a commercial revitalization deduction. 1090ez form Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. 1090ez form Property placed in service and disposed of in the same tax year. 1090ez form Property converted from business use to personal use in the same tax year it is placed in service. 1090ez form Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. 1090ez form Recapture of special allowance. 1090ez form   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. 1090ez form Amended return. 1090ez form   If you have already filed your tax return, you may have to amend that return to claim any special allowance. 1090ez form Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. 1090ez form Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. 1090ez form Increased dollar limit. 1090ez form   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). 1090ez form   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. 1090ez form Qualified section 179 recovery assistance property. 1090ez form   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). 1090ez form Section 179 property does not include nonresidential real property or residential rental property. 1090ez form For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. 1090ez form Amended return. 1090ez form   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. 1090ez form Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. 1090ez form The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 1090ez form Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 1090ez form Use Form 5884-A to claim the credit. 1090ez form See Form 5884-A later. 1090ez form The following rules and definitions apply. 1090ez form Employers affected by the storms and tornadoes. 1090ez form   The following definitions apply to employers affected by the storms and tornadoes. 1090ez form Eligible employer. 1090ez form   For this purpose, an eligible employer is any employer who meets all of the following. 1090ez form Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. 1090ez form Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. 1090ez form Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. 1090ez form Eligible employee. 1090ez form   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. 1090ez form An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. 1090ez form Qualified wages. 1090ez form   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. 1090ez form In addition, the wages must have been paid or incurred after May 4, 2007. 1090ez form    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. 1090ez form    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 1090ez form Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 1090ez form Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 1090ez form   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. 1090ez form For a special rule that applies to railroad employees, see section 51(h)(1)(B). 1090ez form   Qualified wages do not include the following. 1090ez form Wages paid to your dependent or a related individual. 1090ez form See section 51(i)(1). 1090ez form Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. 1090ez form Wages for services of replacement workers during a strike or lockout. 1090ez form Form 5884-A. 1090ez form   Use Section A of Form 5884-A (Rev. 1090ez form October 2006) to claim the employer retention credit. 1090ez form Section B does not apply to the Kansas disaster area. 1090ez form Before you complete the form, modify the form as follows. 1090ez form Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. 1090ez form ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. 1090ez form ”   Complete the form as instructed. 1090ez form Lines 1b and 1c do not apply. 1090ez form Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. 1090ez form On the dotted line to the left of line 1x, enter “5884-A. 1090ez form ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. 1090ez form Amended return. 1090ez form   You may have to amend a previously filed return to claim the employee retention credit. 1090ez form Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 1090ez form Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. 1090ez form Amended return. 1090ez form   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. 1090ez form Request for Copy or Transcript of Tax Return Request for copy of tax return. 1090ez form   You can use Form 4506 to order a copy of your tax return. 1090ez form Generally, there is a $39. 1090ez form 00 fee (subject to change) for requesting each copy of a tax return. 1090ez form If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. 1090ez form Request for transcript of tax return. 1090ez form   You can use Form 4506-T to order a free transcript of your tax return. 1090ez form A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 1090ez form You can also call 1-800-829-1040 to order a transcript. 1090ez form How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1090ez form By selecting the method that is best for you, you will have quick and easy access to tax help. 1090ez form Contacting your Taxpayer Advocate. 1090ez form   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. 1090ez form   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. 1090ez form You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. 1090ez form You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. 1090ez form For more information, go to www. 1090ez form irs. 1090ez form gov/advocate. 1090ez form Low Income Taxpayer Clinics (LITCs). 1090ez form   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. 1090ez form The clinics also provide tax education and outreach for taxpayers who speak English as a second language. 1090ez form Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 1090ez form It is available at www. 1090ez form irs. 1090ez form gov or your local IRS office. 1090ez form Free tax services. 1090ez form   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1090ez form It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. 1090ez form It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. 1090ez form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 1090ez form Free help with your return. 1090ez form   Free help in preparing your return is available nationwide from IRS-trained volunteers. 1090ez form The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1090ez form Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1090ez form To find a site near you, call 1-800-829-1040. 1090ez form Or to find the nearest AARP TaxAide site, visit AARP's website at www. 1090ez form aarp. 1090ez form org/taxaide or call 1-888-227-7669. 1090ez form For more information on these programs, go to www. 1090ez form irs. 1090ez form gov and enter keyword “VITA” in the upper right-hand corner. 1090ez form Internet. 1090ez form You can access the IRS website at www. 1090ez form irs. 1090ez form gov 24 hours a day, 7 days a week to: E-file your return. 1090ez form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1090ez form Check the status of your refund. 1090ez form Click on Where's My Refund. 1090ez form Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 1090ez form Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 1090ez form Download forms, instructions, and publications. 1090ez form Order IRS products online. 1090ez form Research your tax questions online. 1090ez form Search publications online by topic or keyword. 1090ez form View Internal Revenue Bulletins (IRBs) published in the last few years. 1090ez form Figure your withholding allowances using the withholding calculator online at www. 1090ez form irs. 1090ez form gov/individuals. 1090ez form Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 1090ez form Sign up to receive local and national tax news by email. 1090ez form Get information on starting and operating a small business. 1090ez form Phone. 1090ez form Many services are available by phone. 1090ez form Ordering forms, instructions, and publications. 1090ez form Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 1090ez form You should receive your order within 10 days. 1090ez form Asking tax questions. 1090ez form Call the IRS with your tax questions at 1-800-829-1040. 1090ez form Solving problems. 1090ez form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1090ez form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1090ez form Call your local Taxpayer Assistance Center for an appointment. 1090ez form To find the number, go to www. 1090ez form irs. 1090ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1090ez form TTY/TDD equipment. 1090ez form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1090ez form TeleTax topics. 1090ez form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 1090ez form Refund information. 1090ez form To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. 1090ez form Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 1090ez form Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 1090ez form Evaluating the quality of our telephone services. 1090ez form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1090ez form One method is for a second IRS representative to listen in on or record random telephone calls. 1090ez form Another is to ask some callers to complete a short survey at the end of the call. 1090ez form Walk-in. 1090ez form Many products and services are available on a walk-in basis. 1090ez form Products. 1090ez form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1090ez form Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 1090ez form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1090ez form Services. 1090ez form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1090ez form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1090ez form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 1090ez form No appointment is necessary — just walk in. 1090ez form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1090ez form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1090ez form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. 1090ez form All other issues will be handled without an appointment. 1090ez form To find the number of your local office, go to www. 1090ez form irs. 1090ez form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1090ez form Mail. 1090ez form You can send your order for forms, instructions, and publications to the address below. 1090ez form You should receive a response within 10 days after your request is received. 1090ez form Internal Revenue Service 1201 N. 1090ez form Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. 1090ez form You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. 1090ez form Prior-year forms, instructions, and publications. 1090ez form Bonus: Historical Tax Products DVD - Ships with the final release. 1090ez form IRS Tax Map: an electronic research tool and finding aid. 1090ez form Tax law frequently asked questions (FAQ). 1090ez form Tax Topics from the IRS telephone response system. 1090ez form Fill-in, print, and save features for most tax forms. 1090ez form Internal Revenue Bulletins. 1090ez form Toll-free and email technical support. 1090ez form The CD/DVD is released twice during the year in January and March. 1090ez form Purchase the CD/DVD from National Technical Information Service (NTIS) at www. 1090ez form irs. 1090ez form gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). 1090ez form Price is subject to change. 1090ez form CD for small businesses. 1090ez form Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. 1090ez form This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. 1090ez form All the business tax forms, instructions, and publications needed to successfully manage a business. 1090ez form Tax law changes. 1090ez form Tax Map: an electronic research tool and finding aid. 1090ez form Web links to various government agencies, business associations, and IRS organizations. 1090ez form “Rate the Product” survey—your opportunity to suggest changes for future editions. 1090ez form A site map of the CD to help you navigate the pages of the CD with ease. 1090ez form An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. 1090ez form An updated version of this CD is available each year in early April. 1090ez form You can get a free copy by calling 1-800-829-3676 or by visiting www. 1090ez form irs. 1090ez form gov/smallbiz. 1090ez form Prev  Up  Next   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