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2013 Federal Tax Form 1040ez

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2013 Federal Tax Form 1040ez

2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. 2013 federal tax form 1040ez Any forgiven tax liability owed to the IRS will not have to be paid. 2013 federal tax form 1040ez Any forgiven tax liability that has already been paid will be refunded. 2013 federal tax form 1040ez (See Refund of Taxes Paid, later. 2013 federal tax form 1040ez ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. 2013 federal tax form 1040ez Then read Amount of Tax Forgiven. 2013 federal tax form 1040ez Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. 2013 federal tax form 1040ez Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. 2013 federal tax form 1040ez See Minimum Amount of Relief later under Amount of Tax Forgiven. 2013 federal tax form 1040ez Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. 2013 federal tax form 1040ez Oklahoma City attack. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez Example 1. 2013 federal tax form 1040ez A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. 2013 federal tax form 1040ez His income tax is forgiven for 1994 and 1995. 2013 federal tax form 1040ez Example 2. 2013 federal tax form 1040ez A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. 2013 federal tax form 1040ez She subsequently died of her wounds in 1996. 2013 federal tax form 1040ez Her income tax is forgiven for 1994, 1995, and 1996. 2013 federal tax form 1040ez September 11 attacks and anthrax attacks. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez Example 1. 2013 federal tax form 1040ez A Pentagon employee died in the September 11 attack. 2013 federal tax form 1040ez Her income tax is forgiven for 2000 and 2001. 2013 federal tax form 1040ez Example 2. 2013 federal tax form 1040ez A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. 2013 federal tax form 1040ez His income tax liability is forgiven for 2000, 2001, and 2002. 2013 federal tax form 1040ez Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. 2013 federal tax form 1040ez On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. 2013 federal tax form 1040ez To figure the tax to be forgiven, use the following worksheets. 2013 federal tax form 1040ez Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). 2013 federal tax form 1040ez Use Worksheet B for any eligible year the decedent filed a joint return. 2013 federal tax form 1040ez See the illustrated Worksheet B near the end of this publication. 2013 federal tax form 1040ez Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. 2013 federal tax form 1040ez Instead, complete Worksheet C and file a return for the decedent's last tax year. 2013 federal tax form 1040ez See Minimum Amount of Relief, later. 2013 federal tax form 1040ez If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. 2013 federal tax form 1040ez In English–7 a. 2013 federal tax form 1040ez m. 2013 federal tax form 1040ez to 10 p. 2013 federal tax form 1040ez m. 2013 federal tax form 1040ez local time. 2013 federal tax form 1040ez In Spanish–8 a. 2013 federal tax form 1040ez m. 2013 federal tax form 1040ez to 9:30 p. 2013 federal tax form 1040ez m. 2013 federal tax form 1040ez local time. 2013 federal tax form 1040ez Both spouses died. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). 2013 federal tax form 1040ez If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. 2013 federal tax form 1040ez However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Residents of community property states. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Worksheet B. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 1       2 Enter the decedent's taxable income. 2013 federal tax form 1040ez Figure taxable income as if a separate return had been filed. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 2       3 Enter the decedent's total tax. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 4       5 Subtract line 4 from line 3. 2013 federal tax form 1040ez 5       6 Enter the surviving spouse's taxable income. 2013 federal tax form 1040ez Figure taxable income as if a separate return had been filed. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 6       7 Enter the surviving spouse's total tax. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2013 federal tax form 1040ez 8       9 Subtract line 8 from line 7. 2013 federal tax form 1040ez 9       10 Add lines 5 and 9. 2013 federal tax form 1040ez 10       11 Enter the total tax from the joint return. 2013 federal tax form 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 federal tax form 1040ez 11       12 Add lines 4 and 8. 2013 federal tax form 1040ez 12       13 Subtract line 12 from line 11. 2013 federal tax form 1040ez 13       14 Divide line 5 by line 10. 2013 federal tax form 1040ez Enter the result as a decimal. 2013 federal tax form 1040ez 14       15 Tax to be forgiven. 2013 federal tax form 1040ez Multiply line 13 by line 14 and enter the result. 2013 federal tax form 1040ez 15       Note. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez The IRS will determine the amount to be refunded. 2013 federal tax form 1040ez Worksheet B. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 1       2 Enter the decedent's taxable income. 2013 federal tax form 1040ez Figure taxable income as if a separate return had been filed. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 2       3 Enter the decedent's total tax. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 4       5 Subtract line 4 from line 3. 2013 federal tax form 1040ez 5       6 Enter the surviving spouse's taxable income. 2013 federal tax form 1040ez Figure taxable income as if a separate return had been filed. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 6       7 Enter the surviving spouse's total tax. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2013 federal tax form 1040ez 8       9 Subtract line 8 from line 7. 2013 federal tax form 1040ez 9       10 Add lines 5 and 9. 2013 federal tax form 1040ez 10       11 Enter the total tax from the joint return. 2013 federal tax form 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 federal tax form 1040ez 11       12 Add lines 4 and 8. 2013 federal tax form 1040ez 12       13 Subtract line 12 from line 11. 2013 federal tax form 1040ez 13       14 Divide line 5 by line 10. 2013 federal tax form 1040ez Enter the result as a decimal. 2013 federal tax form 1040ez 14       15 Tax to be forgiven. 2013 federal tax form 1040ez Multiply line 13 by line 14 and enter the result. 2013 federal tax form 1040ez 15       Note. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez The IRS will determine the amount to be refunded. 2013 federal tax form 1040ez Instructions for Worksheet B Table 1. 2013 federal tax form 1040ez Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 2013 federal tax form 1040ez * 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. 2013 federal tax form 1040ez ** File Form 4506 to get a transcript of the decedent's account. 2013 federal tax form 1040ez Table 1. 2013 federal tax form 1040ez Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 2013 federal tax form 1040ez * 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. 2013 federal tax form 1040ez ** File Form 4506 to get a transcript of the decedent's account. 2013 federal tax form 1040ez Lines 2 and 6. 2013 federal tax form 1040ez   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. 2013 federal tax form 1040ez   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. 2013 federal tax form 1040ez Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez   Allocate business deductions to the owner of the business. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Lines 3 and 7. 2013 federal tax form 1040ez   Figure the total tax as if a separate return had been filed. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Line 4. 2013 federal tax form 1040ez   Enter the total, if any, of the following taxes. 2013 federal tax form 1040ez Self-employment tax. 2013 federal tax form 1040ez Social security and Medicare tax on tip income not reported to employer. 2013 federal tax form 1040ez Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2013 federal tax form 1040ez Tax on excess accumulation in qualified retirement plans. 2013 federal tax form 1040ez Household employment taxes. 2013 federal tax form 1040ez Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2013 federal tax form 1040ez Tax on golden parachute payments. 2013 federal tax form 1040ez Minimum Amount of Relief The minimum amount of relief is $10,000. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez The IRS will refund the difference as explained under Refund of Taxes Paid. 2013 federal tax form 1040ez Use Worksheet C to figure the additional tax payment. 2013 federal tax form 1040ez But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. 2013 federal tax form 1040ez Example 1. 2013 federal tax form 1040ez An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. 2013 federal tax form 1040ez The $6,400 is eligible for forgiveness. 2013 federal tax form 1040ez The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. 2013 federal tax form 1040ez Example 2. 2013 federal tax form 1040ez A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. 2013 federal tax form 1040ez The IRS will treat $10,000 as a tax payment for 2001. 2013 federal tax form 1040ez Income received after date of death. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez Examples are the final paycheck or dividends on stock owned by the decedent. 2013 federal tax form 1040ez 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). 2013 federal tax form 1040ez Nonqualifying income. 2013 federal tax form 1040ez   The following income is not exempt from tax. 2013 federal tax form 1040ez The tax on it is not eligible for forgiveness. 2013 federal tax form 1040ez Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. 2013 federal tax form 1040ez Amounts that would not have been payable but for an action taken after September 11, 2001. 2013 federal tax form 1040ez The following are examples of nonqualifying income. 2013 federal tax form 1040ez Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Interest on savings bonds cashed by the beneficiary of the decedent. 2013 federal tax form 1040ez If you are responsible for the estate of a decedent, see Publication 559. 2013 federal tax form 1040ez Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. 2013 federal tax form 1040ez Instructions for lines 2–9 of Worksheet C. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. 2013 federal tax form 1040ez Or, if special requirements are met, you can use the alternative computation instead. 2013 federal tax form 1040ez See Alternative computation, later. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez Use Form 1041 to figure what the taxable income would be without including the exempt income. 2013 federal tax form 1040ez 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)). 2013 federal tax form 1040ez Alternative computation. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez The estate claimed an income distribution deduction on line 18 (Form 1041). 2013 federal tax form 1040ez Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Complete the rest of Worksheet C to determine the additional payment allowed. 2013 federal tax form 1040ez Worksheet C. 2013 federal tax form 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2013 federal tax form 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2013 federal tax form 1040ez 1 Minimum relief amount. 2013 federal tax form 1040ez Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2013 federal tax form 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2013 federal tax form 1040ez 3       4 Add lines 2 and 3. 2013 federal tax form 1040ez 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2013 federal tax form 1040ez (See Income received after date of death on page 5. 2013 federal tax form 1040ez ) 5       6 Add lines 4 and 5. 2013 federal tax form 1040ez 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2013 federal tax form 1040ez 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2013 federal tax form 1040ez 8       9 Tax on exempt income. 2013 federal tax form 1040ez Subtract line 8 from line 7. 2013 federal tax form 1040ez 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2013 federal tax form 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2013 federal tax form 1040ez 10       11 Add lines 9 and 10. 2013 federal tax form 1040ez 11   12 Additional payment allowed. 2013 federal tax form 1040ez If line 11 is $10,000 or more, enter -0- and stop here. 2013 federal tax form 1040ez No additional amount is allowed as a tax payment. 2013 federal tax form 1040ez Otherwise, subtract line 11 from line 1 and enter the result. 2013 federal tax form 1040ez 12   Note. 2013 federal tax form 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2013 federal tax form 1040ez Write "Sec. 2013 federal tax form 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. 2013 federal tax form 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. 2013 federal tax form 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2013 federal tax form 1040ez Write “Sec. 2013 federal tax form 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. 2013 federal tax form 1040ez Worksheet C. 2013 federal tax form 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2013 federal tax form 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2013 federal tax form 1040ez 1 Minimum relief amount. 2013 federal tax form 1040ez Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2013 federal tax form 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2013 federal tax form 1040ez 3       4 Add lines 2 and 3. 2013 federal tax form 1040ez 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2013 federal tax form 1040ez (See Income received after date of death on page 5. 2013 federal tax form 1040ez ) 5       6 Add lines 4 and 5. 2013 federal tax form 1040ez 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2013 federal tax form 1040ez 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2013 federal tax form 1040ez 8       9 Tax on exempt income. 2013 federal tax form 1040ez Subtract line 8 from line 7. 2013 federal tax form 1040ez 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2013 federal tax form 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2013 federal tax form 1040ez 10       11 Add lines 9 and 10. 2013 federal tax form 1040ez 11   12 Additional payment allowed. 2013 federal tax form 1040ez If line 11 is $10,000 or more, enter -0- and stop here. 2013 federal tax form 1040ez No additional amount is allowed as a tax payment. 2013 federal tax form 1040ez Otherwise, subtract line 11 from line 1 and enter the result. 2013 federal tax form 1040ez 12   Note. 2013 federal tax form 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2013 federal tax form 1040ez Write "Sec. 2013 federal tax form 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. 2013 federal tax form 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. 2013 federal tax form 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2013 federal tax form 1040ez Write “Sec. 2013 federal tax form 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. 2013 federal tax form 1040ez Worksheet D. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez (See Income received after date of death on page 5. 2013 federal tax form 1040ez ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 2013 federal tax form 1040ez 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 2013 federal tax form 1040ez 5   6 Estate's tax on exempt income. 2013 federal tax form 1040ez Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 2013 federal tax form 1040ez Figure the total tax that would have been payable by all beneficiaries. 2013 federal tax form 1040ez Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 2013 federal tax form 1040ez Add the amounts by which each beneficiary's income tax is increased. 2013 federal tax form 1040ez 7   8 Add lines 6 and 7. 2013 federal tax form 1040ez Enter this amount on line 9 of Worksheet C. 2013 federal tax form 1040ez 8   Worksheet D. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez (See Income received after date of death on page 5. 2013 federal tax form 1040ez ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 2013 federal tax form 1040ez 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 2013 federal tax form 1040ez 5   6 Estate's tax on exempt income. 2013 federal tax form 1040ez Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 2013 federal tax form 1040ez Figure the total tax that would have been payable by all beneficiaries. 2013 federal tax form 1040ez Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 2013 federal tax form 1040ez Add the amounts by which each beneficiary's income tax is increased. 2013 federal tax form 1040ez 7   8 Add lines 6 and 7. 2013 federal tax form 1040ez Enter this amount on line 9 of Worksheet C. 2013 federal tax form 1040ez 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. 2013 federal tax form 1040ez Income tax liabilities that have been paid. 2013 federal tax form 1040ez Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. 2013 federal tax form 1040ez See Minimum Amount of Relief, earlier. 2013 federal tax form 1040ez Example 1. 2013 federal tax form 1040ez A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. 2013 federal tax form 1040ez The total, $14,000, is eligible for tax forgiveness. 2013 federal tax form 1040ez However, he paid only $13,000 of that amount. 2013 federal tax form 1040ez The IRS will refund the $13,000 paid. 2013 federal tax form 1040ez Example 2. 2013 federal tax form 1040ez A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. 2013 federal tax form 1040ez The child qualifies for the minimum relief of $10,000. 2013 federal tax form 1040ez The $10,000 is treated as a tax payment for 2001 and will be refunded. 2013 federal tax form 1040ez Period for filing a claim for credit or refund. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Extension of time for victims of Oklahoma City attack. 2013 federal tax form 1040ez   The period described above has been extended for victims of the Oklahoma City attack. 2013 federal tax form 1040ez Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. 2013 federal tax form 1040ez How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Return required but not yet filed. 2013 federal tax form 1040ez   File Form 1040 if the decedent was a U. 2013 federal tax form 1040ez S. 2013 federal tax form 1040ez citizen or resident. 2013 federal tax form 1040ez File Form 1040NR if the decedent was a nonresident alien. 2013 federal tax form 1040ez A nonresident alien is someone who is not a U. 2013 federal tax form 1040ez S. 2013 federal tax form 1040ez citizen or resident. 2013 federal tax form 1040ez Return required and already filed. 2013 federal tax form 1040ez   File a separate Form 1040X for each year you are claiming tax relief. 2013 federal tax form 1040ez Return not required and not filed. 2013 federal tax form 1040ez   File Form 1040 only for the year of death if the decedent was a U. 2013 federal tax form 1040ez S. 2013 federal tax form 1040ez citizen or resident. 2013 federal tax form 1040ez File Form 1040NR if the decedent was a nonresident alien. 2013 federal tax form 1040ez Return not required but already filed. 2013 federal tax form 1040ez   File Form 1040X only for the year of death. 2013 federal tax form 1040ez How to complete the returns. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. 2013 federal tax form 1040ez If filing Form 1040 or Form 1040NR, also attach any Forms W–2. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Also, please write one of the following across the top of page 1 of each return. 2013 federal tax form 1040ez KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. 2013 federal tax form 1040ez ” 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. 2013 federal tax form 1040ez If you need a copy, use Form 4506. 2013 federal tax form 1040ez The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. 2013 federal tax form 1040ez Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. 2013 federal tax form 1040ez Send Form 4506 to the address shown in the form instructions. 2013 federal tax form 1040ez Taxpayer identification number. 2013 federal tax form 1040ez   A taxpayer identification number must be furnished on the decedent's returns. 2013 federal tax form 1040ez This is usually the decedent's social security number (SSN). 2013 federal tax form 1040ez However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). 2013 federal tax form 1040ez If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. 2013 federal tax form 1040ez S. 2013 federal tax form 1040ez income tax return for any tax year, do not apply for an ITIN. 2013 federal tax form 1040ez You may claim a refund by filing Form 1040NR without an SSN or ITIN. 2013 federal tax form 1040ez Necessary Documents Please attach the following documents to the return or amended return. 2013 federal tax form 1040ez Proof of death. 2013 federal tax form 1040ez   Attach a copy of the death certificate. 2013 federal tax form 1040ez If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. 2013 federal tax form 1040ez Form 1310. 2013 federal tax form 1040ez   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. 2013 federal tax form 1040ez You are a surviving spouse filing an original or amended joint return with the decedent. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. 2013 federal tax form 1040ez A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. 2013 federal tax form 1040ez      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. 2013 federal tax form 1040ez Include a statement saying an amended return will be filed as soon as the necessary tax information is available. 2013 federal tax form 1040ez Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. 2013 federal tax form 1040ez Use one of the addresses shown below. 2013 federal tax form 1040ez Where you file the returns or claims depends on whether you use the U. 2013 federal tax form 1040ez S. 2013 federal tax form 1040ez Postal Service or a private delivery service. 2013 federal tax form 1040ez Please do not send these returns or claims to any of the addresses shown in the tax form instructions. 2013 federal tax form 1040ez U. 2013 federal tax form 1040ez S. 2013 federal tax form 1040ez Postal Service. 2013 federal tax form 1040ez   If you use the U. 2013 federal tax form 1040ez S. 2013 federal tax form 1040ez Postal Service, file these returns and claims at the following address. 2013 federal tax form 1040ez Internal Revenue Service P. 2013 federal tax form 1040ez O. 2013 federal tax form 1040ez Box 4053 Woburn, MA 01888 Private delivery service. 2013 federal tax form 1040ez   Private delivery services cannot deliver items to P. 2013 federal tax form 1040ez O. 2013 federal tax form 1040ez boxes. 2013 federal tax form 1040ez If you use a private delivery service, file these returns and claims at the following address. 2013 federal tax form 1040ez Internal Revenue Service Stop 661 310 Lowell St. 2013 federal tax form 1040ez Andover, MA 01810 Designated private delivery services. 2013 federal tax form 1040ez   You can use the following private delivery services to file these returns and claims. 2013 federal tax form 1040ez Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. 2013 federal tax form 1040ez DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. 2013 federal tax form 1040ez Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. 2013 federal tax form 1040ez United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2013 federal tax form 1040ez M. 2013 federal tax form 1040ez , UPS Worldwide Express Plus, and UPS Worldwide Express. 2013 federal tax form 1040ez The private delivery service can tell you how to get written proof of the mailing date. 2013 federal tax form 1040ez Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. 2013 federal tax form 1040ez September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. 2013 federal tax form 1040ez Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. 2013 federal tax form 1040ez These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). 2013 federal tax form 1040ez No withholding applies to these payments. 2013 federal tax form 1040ez Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. 2013 federal tax form 1040ez Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. 2013 federal tax form 1040ez Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. 2013 federal tax form 1040ez (A personal residence can be a rented residence or one you own. 2013 federal tax form 1040ez ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. 2013 federal tax form 1040ez Qualified disaster relief payments also include the following. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. 2013 federal tax form 1040ez If that period has expired, you are granted an extension. 2013 federal tax form 1040ez You have until January 22, 2003, to file Form 1040X to exclude the death benefits. 2013 federal tax form 1040ez On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. 2013 federal tax form 1040ez 102(b)(2). 2013 federal tax form 1040ez ” 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. 2013 federal tax form 1040ez The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Bureau of Justice Assistance payments. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez Government plan annuity. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. 2013 federal tax form 1040ez For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. 2013 federal tax form 1040ez More information. 2013 federal tax form 1040ez   For more information, see Publication 559. 2013 federal tax form 1040ez Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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). 2013 federal tax form 1040ez Affected taxpayers. 2013 federal tax form 1040ez   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. 2013 federal tax form 1040ez Any individual whose main home is located in a covered area (defined later). 2013 federal tax form 1040ez Any business entity or sole proprietor whose principal place of business is located in a covered area. 2013 federal tax form 1040ez Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. 2013 federal tax form 1040ez The main home or principal place of business does not have to be located in the covered area. 2013 federal tax form 1040ez Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. 2013 federal tax form 1040ez Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. 2013 federal tax form 1040ez The spouse on a joint return with a taxpayer who is eligible for postponements. 2013 federal tax form 1040ez Any other person determined by the IRS to be affected by a terrorist attack. 2013 federal tax form 1040ez Covered area. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez Abatement of interest. 2013 federal tax form 1040ez   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez You must make this choice to deduct your loss on your 2000 return by the later of the following dates. 2013 federal tax form 1040ez The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). 2013 federal tax form 1040ez The due date (with extensions) for the 2000 return. 2013 federal tax form 1040ez For more information about disaster area losses, see Publication 547. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. 2013 federal tax form 1040ez The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. 2013 federal tax form 1040ez These credits may reduce or eliminate the estate tax due. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Recovery from the September 11th Victim Compensation Fund. 2013 federal tax form 1040ez   The value of claims for a decedent's pain and suffering is normally included in the gross estate. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. 2013 federal tax form 1040ez Which estates must file a return. 2013 federal tax form 1040ez   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. 2013 federal tax form 1040ez S. 2013 federal tax form 1040ez citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. 2013 federal tax form 1040ez Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. 2013 federal tax form 1040ez Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. 2013 federal tax form 1040ez S. 2013 federal tax form 1040ez Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. 2013 federal tax form 1040ez Where to file. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez Internal Revenue Service E & G Department/Stop 824T 201 W. 2013 federal tax form 1040ez Rivercenter Blvd. 2013 federal tax form 1040ez Covington, KY 41011 More information. 2013 federal tax form 1040ez   For more information on the federal estate tax, see the instructions for Form 706. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. 2013 federal tax form 1040ez For information about these requirements, see Internal Revenue Code section 5891. 2013 federal tax form 1040ez Worksheet B Illustrated. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 1 2000 2001   2 Enter the decedent's taxable income. 2013 federal tax form 1040ez Figure taxable income as if a separate return had been filed. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 2 $17,259 $14,295   3 Enter the decedent's total tax. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 4 3,532 3,109   5 Subtract line 4 from line 3. 2013 federal tax form 1040ez 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 2013 federal tax form 1040ez Figure taxable income as if a separate return had been filed. 2013 federal tax form 1040ez See the instructions for line 2. 2013 federal tax form 1040ez 6 29,025 29,850   7 Enter the surviving spouse's total tax. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2013 federal tax form 1040ez 8 0 0   9 Subtract line 8 from line 7. 2013 federal tax form 1040ez 9 5,277 5,391   10 Add lines 5 and 9. 2013 federal tax form 1040ez 10 7,868 7,532   11 Enter the total tax from the joint return. 2013 federal tax form 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 federal tax form 1040ez 11 10,789 9,728   12 Add lines 4 and 8. 2013 federal tax form 1040ez 12 3,532 3,109   13 Subtract line 12 from line 11. 2013 federal tax form 1040ez 13 7,257 6,619   14 Divide line 5 by line 10. 2013 federal tax form 1040ez Enter the result as a decimal. 2013 federal tax form 1040ez 14 . 2013 federal tax form 1040ez 329 . 2013 federal tax form 1040ez 284   15 Tax to be forgiven. 2013 federal tax form 1040ez Multiply line 13 by line 14 and enter the result. 2013 federal tax form 1040ez 15 $2,388 $1,880   Note. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez The IRS will determine the amount to be refunded. 2013 federal tax form 1040ez Worksheet B Illustrated. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 1 2000 2001   2 Enter the decedent's taxable income. 2013 federal tax form 1040ez Figure taxable income as if a separate return had been filed. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 2 $17,259 $14,295   3 Enter the decedent's total tax. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 4 3,532 3,109   5 Subtract line 4 from line 3. 2013 federal tax form 1040ez 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 2013 federal tax form 1040ez Figure taxable income as if a separate return had been filed. 2013 federal tax form 1040ez See the instructions for line 2. 2013 federal tax form 1040ez 6 29,025 29,850   7 Enter the surviving spouse's total tax. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2013 federal tax form 1040ez 8 0 0   9 Subtract line 8 from line 7. 2013 federal tax form 1040ez 9 5,277 5,391   10 Add lines 5 and 9. 2013 federal tax form 1040ez 10 7,868 7,532   11 Enter the total tax from the joint return. 2013 federal tax form 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 federal tax form 1040ez 11 10,789 9,728   12 Add lines 4 and 8. 2013 federal tax form 1040ez 12 3,532 3,109   13 Subtract line 12 from line 11. 2013 federal tax form 1040ez 13 7,257 6,619   14 Divide line 5 by line 10. 2013 federal tax form 1040ez Enter the result as a decimal. 2013 federal tax form 1040ez 14 . 2013 federal tax form 1040ez 329 . 2013 federal tax form 1040ez 284   15 Tax to be forgiven. 2013 federal tax form 1040ez Multiply line 13 by line 14 and enter the result. 2013 federal tax form 1040ez 15 $2,388 $1,880   Note. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez The IRS will determine the amount to be refunded. 2013 federal tax form 1040ez Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. 2013 federal tax form 1040ez They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. 2013 federal tax form 1040ez The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. 2013 federal tax form 1040ez After the husband died, his estate received income of $4,000. 2013 federal tax form 1040ez Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. 2013 federal tax form 1040ez This net profit is exempt from income tax as explained earlier under Income received after date of death. 2013 federal tax form 1040ez The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. 2013 federal tax form 1040ez To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. 2013 federal tax form 1040ez She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. 2013 federal tax form 1040ez To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. 2013 federal tax form 1040ez To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2013 federal tax form 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2013 federal tax form 1040ez 1 Minimum relief amount. 2013 federal tax form 1040ez Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2013 federal tax form 1040ez 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) . 2013 federal tax form 1040ez 3 0     4 Add lines 2 and 3. 2013 federal tax form 1040ez 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 2013 federal tax form 1040ez (See Income received after date of death on page 5. 2013 federal tax form 1040ez ) 5 1,000     6 Add lines 4 and 5. 2013 federal tax form 1040ez 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 2013 federal tax form 1040ez 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 2013 federal tax form 1040ez 8 435     9 Tax on exempt income. 2013 federal tax form 1040ez Subtract line 8 from line 7. 2013 federal tax form 1040ez 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2013 federal tax form 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2013 federal tax form 1040ez 10 4,268     11 Add lines 9 and 10. 2013 federal tax form 1040ez 11 $4,543 12 Additional payment allowed. 2013 federal tax form 1040ez If line 11 is $10,000 or more, enter -0- and stop here. 2013 federal tax form 1040ez No additional amount is allowed as a tax payment. 2013 federal tax form 1040ez Otherwise, subtract line 11 from line 1 and enter the result. 2013 federal tax form 1040ez 12 $5,457 Note. 2013 federal tax form 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2013 federal tax form 1040ez Write "Sec. 2013 federal tax form 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. 2013 federal tax form 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. 2013 federal tax form 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2013 federal tax form 1040ez Write “Sec. 2013 federal tax form 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. 2013 federal tax form 1040ez Worksheet C Illustrated. 2013 federal tax form 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2013 federal tax form 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2013 federal tax form 1040ez 1 Minimum relief amount. 2013 federal tax form 1040ez Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2013 federal tax form 1040ez 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) . 2013 federal tax form 1040ez 3 0     4 Add lines 2 and 3. 2013 federal tax form 1040ez 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 2013 federal tax form 1040ez (See Income received after date of death on page 5. 2013 federal tax form 1040ez ) 5 1,000     6 Add lines 4 and 5. 2013 federal tax form 1040ez 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 2013 federal tax form 1040ez 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 2013 federal tax form 1040ez 8 435     9 Tax on exempt income. 2013 federal tax form 1040ez Subtract line 8 from line 7. 2013 federal tax form 1040ez 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2013 federal tax form 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2013 federal tax form 1040ez 10 4,268     11 Add lines 9 and 10. 2013 federal tax form 1040ez 11 $4,543 12 Additional payment allowed. 2013 federal tax form 1040ez If line 11 is $10,000 or more, enter -0- and stop here. 2013 federal tax form 1040ez No additional amount is allowed as a tax payment. 2013 federal tax form 1040ez Otherwise, subtract line 11 from line 1 and enter the result. 2013 federal tax form 1040ez 12 $5,457 Note. 2013 federal tax form 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2013 federal tax form 1040ez Write "Sec. 2013 federal tax form 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. 2013 federal tax form 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. 2013 federal tax form 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2013 federal tax form 1040ez Write “Sec. 2013 federal tax form 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. 2013 federal tax form 1040ez Additional Worksheets The following additional worksheets are provided for your convenience. 2013 federal tax form 1040ez Worksheet A. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 1       2 Enter the total tax from the decedent's income tax return. 2013 federal tax form 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 federal tax form 1040ez 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2013 federal tax form 1040ez (These taxes are not eligible for forgiveness. 2013 federal tax form 1040ez )           a Self-employment tax. 2013 federal tax form 1040ez 3a         b Social security and Medicare tax on tip income not reported to employer. 2013 federal tax form 1040ez 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2013 federal tax form 1040ez 3c         d Tax on excess accumulation in qualified retirement plans. 2013 federal tax form 1040ez 3d         e Household employment taxes. 2013 federal tax form 1040ez 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2013 federal tax form 1040ez 3f         g Tax on golden parachute payments. 2013 federal tax form 1040ez 3g       4 Add lines 3a through 3g. 2013 federal tax form 1040ez 4       5 Tax to be forgiven. 2013 federal tax form 1040ez Subtract line 4 from line 2. 2013 federal tax form 1040ez 5       Note. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez The IRS will determine the amount to be refunded. 2013 federal tax form 1040ez Worksheet A. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 1       2 Enter the total tax from the decedent's income tax return. 2013 federal tax form 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 federal tax form 1040ez 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2013 federal tax form 1040ez (These taxes are not eligible for forgiveness. 2013 federal tax form 1040ez )           a Self-employment tax. 2013 federal tax form 1040ez 3a         b Social security and Medicare tax on tip income not reported to employer. 2013 federal tax form 1040ez 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2013 federal tax form 1040ez 3c         d Tax on excess accumulation in qualified retirement plans. 2013 federal tax form 1040ez 3d         e Household employment taxes. 2013 federal tax form 1040ez 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2013 federal tax form 1040ez 3f         g Tax on golden parachute payments. 2013 federal tax form 1040ez 3g       4 Add lines 3a through 3g. 2013 federal tax form 1040ez 4       5 Tax to be forgiven. 2013 federal tax form 1040ez Subtract line 4 from line 2. 2013 federal tax form 1040ez 5       Note. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez The IRS will determine the amount to be refunded. 2013 federal tax form 1040ez Worksheet B. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 1       2 Enter the decedent's taxable income. 2013 federal tax form 1040ez Figure taxable income as if a separate return had been filed. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 2       3 Enter the decedent's total tax. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 4       5 Subtract line 4 from line 3. 2013 federal tax form 1040ez 5       6 Enter the surviving spouse's taxable income. 2013 federal tax form 1040ez Figure taxable income as if a separate return had been filed. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 6       7 Enter the surviving spouse's total tax. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2013 federal tax form 1040ez 8       9 Subtract line 8 from line 7. 2013 federal tax form 1040ez 9       10 Add lines 5 and 9. 2013 federal tax form 1040ez 10       11 Enter the total tax from the joint return. 2013 federal tax form 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 federal tax form 1040ez 11       12 Add lines 4 and 8. 2013 federal tax form 1040ez 12       13 Subtract line 12 from line 11. 2013 federal tax form 1040ez 13       14 Divide line 5 by line 10. 2013 federal tax form 1040ez Enter the result as a decimal. 2013 federal tax form 1040ez 14       15 Tax to be forgiven. 2013 federal tax form 1040ez Multiply line 13 by line 14 and enter the result. 2013 federal tax form 1040ez 15       Note. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez The IRS will determine the amount to be refunded. 2013 federal tax form 1040ez Worksheet B. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 1       2 Enter the decedent's taxable income. 2013 federal tax form 1040ez Figure taxable income as if a separate return had been filed. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 2       3 Enter the decedent's total tax. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 4       5 Subtract line 4 from line 3. 2013 federal tax form 1040ez 5       6 Enter the surviving spouse's taxable income. 2013 federal tax form 1040ez Figure taxable income as if a separate return had been filed. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 6       7 Enter the surviving spouse's total tax. 2013 federal tax form 1040ez See the instructions. 2013 federal tax form 1040ez 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2013 federal tax form 1040ez 8       9 Subtract line 8 from line 7. 2013 federal tax form 1040ez 9       10 Add lines 5 and 9. 2013 federal tax form 1040ez 10       11 Enter the total tax from the joint return. 2013 federal tax form 1040ez See Table 1 on page 5 for the line number for years before 2002. 2013 federal tax form 1040ez 11       12 Add lines 4 and 8. 2013 federal tax form 1040ez 12       13 Subtract line 12 from line 11. 2013 federal tax form 1040ez 13       14 Divide line 5 by line 10. 2013 federal tax form 1040ez Enter the result as a decimal. 2013 federal tax form 1040ez 14       15 Tax to be forgiven. 2013 federal tax form 1040ez Multiply line 13 by line 14 and enter the result. 2013 federal tax form 1040ez 15       Note. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez The IRS will determine the amount to be refunded. 2013 federal tax form 1040ez Worksheet C. 2013 federal tax form 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 2013 federal tax form 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2013 federal tax form 1040ez 1 Minimum tax forgiveness. 2013 federal tax form 1040ez Note. 2013 federal tax form 1040ez Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2013 federal tax form 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2013 federal tax form 1040ez 3       4 Add lines 2 and 3. 2013 federal tax form 1040ez 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2013 federal tax form 1040ez (See Income received after date of death on page 5. 2013 federal tax form 1040ez ) 5       6 Add lines 4 and 5. 2013 federal tax form 1040ez 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2013 federal tax form 1040ez 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2013 federal tax form 1040ez 8       9 Tax on exempt income. 2013 federal tax form 1040ez Subtract line 8 from line 7. 2013 federal tax form 1040ez 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2013 federal tax form 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2013 federal tax form 1040ez 10       11 Add lines 9 and 10. 2013 federal tax form 1040ez 11   12 Additional payment allowed. 2013 federal tax form 1040ez If line 11 is $10,000 or more, enter -0- and stop here. 2013 federal tax form 1040ez No additional amount is allowed as a tax payment. 2013 federal tax form 1040ez Otherwise, subtract line 11 from line 1 and enter the result. 2013 federal tax form 1040ez 12   Note. 2013 federal tax form 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2013 federal tax form 1040ez Write "Sec. 2013 federal tax form 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. 2013 federal tax form 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. 2013 federal tax form 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2013 federal tax form 1040ez Write “Sec. 2013 federal tax form 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. 2013 federal tax form 1040ez Worksheet C. 2013 federal tax form 1040ez Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 2013 federal tax form 1040ez Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2013 federal tax form 1040ez 1 Minimum tax forgiveness. 2013 federal tax form 1040ez Note. 2013 federal tax form 1040ez Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2013 federal tax form 1040ez 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2013 federal tax form 1040ez 3       4 Add lines 2 and 3. 2013 federal tax form 1040ez 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2013 federal tax form 1040ez (See Income received after date of death on page 5. 2013 federal tax form 1040ez ) 5       6 Add lines 4 and 5. 2013 federal tax form 1040ez 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2013 federal tax form 1040ez 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2013 federal tax form 1040ez 8       9 Tax on exempt income. 2013 federal tax form 1040ez Subtract line 8 from line 7. 2013 federal tax form 1040ez 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2013 federal tax form 1040ez If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2013 federal tax form 1040ez 10       11 Add lines 9 and 10. 2013 federal tax form 1040ez 11   12 Additional payment allowed. 2013 federal tax form 1040ez If line 11 is $10,000 or more, enter -0- and stop here. 2013 federal tax form 1040ez No additional amount is allowed as a tax payment. 2013 federal tax form 1040ez Otherwise, subtract line 11 from line 1 and enter the result. 2013 federal tax form 1040ez 12   Note. 2013 federal tax form 1040ez The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2013 federal tax form 1040ez Write "Sec. 2013 federal tax form 1040ez 692(d)(2) Payment" and the amount to the right of the entry space. 2013 federal tax form 1040ez Also indicate whether a Form 1041 is being filed for the decedent's estate. 2013 federal tax form 1040ez If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2013 federal tax form 1040ez Write “Sec. 2013 federal tax form 1040ez 692(d)(2) Payment” on the dotted line to the left of the entry space. 2013 federal tax form 1040ez How To Get Tax Help Special IRS assistance. 2013 federal tax form 1040ez   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Call 1–866–562–5227 Monday through Friday In English–7 a. 2013 federal tax form 1040ez m. 2013 federal tax form 1040ez to 10 p. 2013 federal tax form 1040ez m. 2013 federal tax form 1040ez local time In Spanish–8 a. 2013 federal tax form 1040ez m. 2013 federal tax form 1040ez to 9:30 p. 2013 federal tax form 1040ez m. 2013 federal tax form 1040ez local time   The IRS web site at www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov has notices and other tax relief information. 2013 federal tax form 1040ez Check it periodically for any new guidance or to see if Congress has enacted new legislation. 2013 federal tax form 1040ez   Business taxpayers affected by the attacks can e-mail their questions to corp. 2013 federal tax form 1040ez disaster. 2013 federal tax form 1040ez relief@irs. 2013 federal tax form 1040ez gov. 2013 federal tax form 1040ez   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. 2013 federal tax form 1040ez fema. 2013 federal tax form 1040ez gov. 2013 federal tax form 1040ez Other help from the IRS. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. 2013 federal tax form 1040ez Contacting your Taxpayer Advocate. 2013 federal tax form 1040ez   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. 2013 federal tax form 1040ez Call the IRS at 1–800–829–1040. 2013 federal tax form 1040ez Call, write, or fax the Taxpayer Advocate office in your area. 2013 federal tax form 1040ez Call 1–800–829–4059 if you are a TTY/TDD user. 2013 federal tax form 1040ez   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. 2013 federal tax form 1040ez Free tax services. 2013 federal tax form 1040ez   To find out what services are available, get Publication 910, Guide to Free Tax Services. 2013 federal tax form 1040ez It contains a list of free tax publications and an index of tax topics. 2013 federal tax form 1040ez It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 2013 federal tax form 1040ez Personal computer. 2013 federal tax form 1040ez With your personal computer and modem, you can access the IRS on the Internet at www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov. 2013 federal tax form 1040ez While visiting our web site, you can: Find answers to questions you may have. 2013 federal tax form 1040ez Download forms and publications or search for forms and pub
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Contact My Local Office in Oklahoma

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* 
Enid  601 S. Harding
Enid, OK 73703 

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

 

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

 

Services Provided

(580) 234-5417 
Lawton  2202 SW A Ave.
Lawton, OK 73501 

Monday-Friday 8:30 a.m.-4:30 p.m. 
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(580) 357-5492 
Oklahoma City  55 N. Robinson
Oklahoma City, OK 73102 

Monday-Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(405) 297-4057 
Tulsa  1645 S. 101st East Ave.
Tulsa, OK 74128 

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

(918) 622-8482 

* 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 (405) 297-4055 in Oklahoma City 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
55 N. Robinson, Stop 1040-OKC
Oklahoma City, OK 73102

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: 31-Mar-2014

The 2013 Federal Tax Form 1040ez

2013 federal tax form 1040ez Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. 2013 federal tax form 1040ez Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2013 federal tax form 1040ez Definitions The following definitions are used throughout this publication. 2013 federal tax form 1040ez Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. 2013 federal tax form 1040ez See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. 2013 federal tax form 1040ez Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. 2013 federal tax form 1040ez You will need to know this date when using this publication for the various tax provisions. 2013 federal tax form 1040ez Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. 2013 federal tax form 1040ez Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. 2013 federal tax form 1040ez 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. 2013 federal tax form 1040ez 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. 2013 federal tax form 1040ez 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. 2013 federal tax form 1040ez 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. 2013 federal tax form 1040ez 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. 2013 federal tax form 1040ez Charles, Stone, Taney, Vernon, and Webster. 2013 federal tax form 1040ez 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. 2013 federal tax form 1040ez 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. 2013 federal tax form 1040ez *For more details, go to www. 2013 federal tax form 1040ez fema. 2013 federal tax form 1040ez gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. 2013 federal tax form 1040ez Charitable Giving Incentives. 2013 federal tax form 1040ez Net Operating Losses. 2013 federal tax form 1040ez Education Credits. 2013 federal tax form 1040ez Recapture of Federal Mortgage Subsidy. 2013 federal tax form 1040ez Tax Relief for Temporary Relocation. 2013 federal tax form 1040ez Employee Retention Credit. 2013 federal tax form 1040ez Employer Housing Credit and Exclusion. 2013 federal tax form 1040ez Demolition and Clean-up Costs. 2013 federal tax form 1040ez Increase in Rehabilitation Credit. 2013 federal tax form 1040ez Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. 2013 federal tax form 1040ez Clair, and Scott. 2013 federal tax form 1040ez 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. 2013 federal tax form 1040ez 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. 2013 federal tax form 1040ez 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. 2013 federal tax form 1040ez 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. 2013 federal tax form 1040ez 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. 2013 federal tax form 1040ez 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. 2013 federal tax form 1040ez Genevieve, St. 2013 federal tax form 1040ez Louis, the Independent City of St. 2013 federal tax form 1040ez Louis, Scott, Sullivan, and Worth. 2013 federal tax form 1040ez 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. 2013 federal tax form 1040ez 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. 2013 federal tax form 1040ez 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. 2013 federal tax form 1040ez 06/05/2008through07/25/2008 Wisconsin Lafayette. 2013 federal tax form 1040ez * For more details, go to www. 2013 federal tax form 1040ez fema. 2013 federal tax form 1040ez gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. 2013 federal tax form 1040ez Individuals. 2013 federal tax form 1040ez   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. 2013 federal tax form 1040ez A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. 2013 federal tax form 1040ez   A qualified contribution must also meet all of the following requirements. 2013 federal tax form 1040ez Be paid after May 1, 2008, and before January 1, 2009. 2013 federal tax form 1040ez The contribution must be for relief efforts in one or more Midwestern disaster areas. 2013 federal tax form 1040ez Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. 2013 federal tax form 1040ez   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. 2013 federal tax form 1040ez You can carry over any contributions you are not able to deduct for 2008 because of this limit. 2013 federal tax form 1040ez In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. 2013 federal tax form 1040ez Exception. 2013 federal tax form 1040ez   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. 2013 federal tax form 1040ez Corporations. 2013 federal tax form 1040ez   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. 2013 federal tax form 1040ez Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. 2013 federal tax form 1040ez The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. 2013 federal tax form 1040ez Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. 2013 federal tax form 1040ez Partners and shareholders. 2013 federal tax form 1040ez   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. 2013 federal tax form 1040ez More information. 2013 federal tax form 1040ez   For more information, see Publication 526 or Publication 542, Corporations. 2013 federal tax form 1040ez Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. 2013 federal tax form 1040ez Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. 2013 federal tax form 1040ez The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. 2013 federal tax form 1040ez 41 cents per mile for the period July 1 through December 31, 2008. 2013 federal tax form 1040ez Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. 2013 federal tax form 1040ez You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. 2013 federal tax form 1040ez You cannot claim a deduction or credit for amounts you exclude. 2013 federal tax form 1040ez You must keep records of miles driven, time, place (or use), and purpose of the mileage. 2013 federal tax form 1040ez The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. 2013 federal tax form 1040ez 50. 2013 federal tax form 1040ez 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. 2013 federal tax form 1040ez 58. 2013 federal tax form 1040ez 5 cents per mile for the period July 1 through December 31, 2008. 2013 federal tax form 1040ez Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. 2013 federal tax form 1040ez The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. 2013 federal tax form 1040ez For more information, see Publication 547. 2013 federal tax form 1040ez Limits on personal casualty or theft losses. 2013 federal tax form 1040ez   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. 2013 federal tax form 1040ez Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. 2013 federal tax form 1040ez A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. 2013 federal tax form 1040ez When to deduct the loss. 2013 federal tax form 1040ez   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. 2013 federal tax form 1040ez However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. 2013 federal tax form 1040ez Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. 2013 federal tax form 1040ez   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. 2013 federal tax form 1040ez Cross out “2008” and enter “2007” at the top of Form 4684. 2013 federal tax form 1040ez Time limit for making election. 2013 federal tax form 1040ez   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. 2013 federal tax form 1040ez The due date (without extensions) for filing your 2008 income tax return. 2013 federal tax form 1040ez The due date (with extensions) for filing your 2007 income tax return. 2013 federal tax form 1040ez Example. 2013 federal tax form 1040ez If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. 2013 federal tax form 1040ez Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez 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 federally declared disaster area). 2013 federal tax form 1040ez However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. 2013 federal tax form 1040ez For more information, see the Instructions for Form 4684. 2013 federal tax form 1040ez Net Operating Losses This benefit applies only to the counties in Table 1. 2013 federal tax form 1040ez Qualified disaster recovery assistance loss. 2013 federal tax form 1040ez   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. 2013 federal tax form 1040ez However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. 2013 federal tax form 1040ez In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. 2013 federal tax form 1040ez   A qualified disaster 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 disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster 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 on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. 2013 federal tax form 1040ez Qualified disaster recovery assistance casualty loss. 2013 federal tax form 1040ez   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. 2013 federal tax form 1040ez Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. 2013 federal tax form 1040ez More information. 2013 federal tax form 1040ez   For more information on NOLs, see Publication 536 or Publication 542, Corporations. 2013 federal tax form 1040ez IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez Definitions Qualified disaster recovery assistance distribution. 2013 federal tax form 1040ez   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. 2013 federal tax form 1040ez The distribution was made on or after the applicable disaster date and before January 1, 2010. 2013 federal tax form 1040ez Your main home was located in a Midwestern disaster area on the applicable disaster date. 2013 federal tax form 1040ez You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez   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 disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. 2013 federal tax form 1040ez   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. 2013 federal tax form 1040ez 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 can allocate the $100,000 limit among the plans any way you choose. 2013 federal tax form 1040ez   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. 2013 federal tax form 1040ez Eligible retirement plan. 2013 federal tax form 1040ez   An eligible retirement plan can be any of the following. 2013 federal tax form 1040ez A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). 2013 federal tax form 1040ez A qualified annuity plan. 2013 federal tax form 1040ez A tax-sheltered annuity contract. 2013 federal tax form 1040ez A governmental section 457 deferred compensation plan. 2013 federal tax form 1040ez A traditional, SEP, SIMPLE, or Roth IRA. 2013 federal tax form 1040ez Main home. 2013 federal tax form 1040ez   Generally, your main home is the home where you live most of the time. 2013 federal tax form 1040ez A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. 2013 federal tax form 1040ez Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. 2013 federal tax form 1040ez Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. 2013 federal tax form 1040ez However, if you elect, you can include the entire distribution in your income in the year it was received. 2013 federal tax form 1040ez Qualified disaster 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). 2013 federal tax form 1040ez However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. 2013 federal tax form 1040ez For more information, see Form 8930. 2013 federal tax form 1040ez Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. 2013 federal tax form 1040ez If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. 2013 federal tax form 1040ez Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. 2013 federal tax form 1040ez However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. 2013 federal tax form 1040ez You have three years from the day after the date you received the distribution to make a repayment. 2013 federal tax form 1040ez Amounts that are repaid are treated as a qualified rollover and are not included in income. 2013 federal tax form 1040ez Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. 2013 federal tax form 1040ez See Form 8930 for more information on how to report repayments. 2013 federal tax form 1040ez Exceptions. 2013 federal tax form 1040ez   You cannot repay the following types of distributions. 2013 federal tax form 1040ez Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). 2013 federal tax form 1040ez Required minimum distributions. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. 2013 federal tax form 1040ez If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. 2013 federal tax form 1040ez For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. 2013 federal tax form 1040ez To be a qualified distribution, the distribution must meet all of the following requirements. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez The distribution was received after the date that was 6 months before the day after the applicable disaster date. 2013 federal tax form 1040ez The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. 2013 federal tax form 1040ez Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. 2013 federal tax form 1040ez A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. 2013 federal tax form 1040ez You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. 2013 federal tax form 1040ez Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. 2013 federal tax form 1040ez The following benefits are available to qualified individuals. 2013 federal tax form 1040ez Increases to the limits for distributions treated as loans from employer plans. 2013 federal tax form 1040ez A 1-year suspension for payments due on plan loans. 2013 federal tax form 1040ez Qualified individual. 2013 federal tax form 1040ez   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Limits on plan loans. 2013 federal tax form 1040ez   The $50,000 limit for distributions treated as plan loans is increased to $100,000. 2013 federal tax form 1040ez In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. 2013 federal tax form 1040ez If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. 2013 federal tax form 1040ez One-year suspension of loan payments. 2013 federal tax form 1040ez   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. 2013 federal tax form 1040ez To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. 2013 federal tax form 1040ez Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. 2013 federal tax form 1040ez You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. 2013 federal tax form 1040ez Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. 2013 federal tax form 1040ez Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez Earned income. 2013 federal tax form 1040ez    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. 2013 federal tax form 1040ez If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. 2013 federal tax form 1040ez Joint returns. 2013 federal tax form 1040ez   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. 2013 federal tax form 1040ez If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. 2013 federal tax form 1040ez Making the election. 2013 federal tax form 1040ez   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. 2013 federal tax form 1040ez However, you can make the election for the additional child tax credit even if you do not take the EIC. 2013 federal tax form 1040ez   Electing to use your 2007 earned income can increase or decrease your EIC. 2013 federal tax form 1040ez Take the following steps to decide whether to make the election. 2013 federal tax form 1040ez Figure your 2008 EIC using your 2007 earned income. 2013 federal tax form 1040ez Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. 2013 federal tax form 1040ez Add the results of (1) and (2). 2013 federal tax form 1040ez Figure your 2008 EIC using your 2008 earned income. 2013 federal tax form 1040ez Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. 2013 federal tax form 1040ez Add the results of (4) and (5). 2013 federal tax form 1040ez Compare the results of (3) and (6). 2013 federal tax form 1040ez If (3) is larger than (6), it is to your benefit to make the election. 2013 federal tax form 1040ez If (3) is equal to or smaller than (6), making the election will not help you. 2013 federal tax form 1040ez   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. 2013 federal tax form 1040ez   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. 2013 federal tax form 1040ez Getting your 2007 tax return information. 2013 federal tax form 1040ez   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. 2013 federal tax form 1040ez You can also get this information by visiting the IRS website at www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov. 2013 federal tax form 1040ez   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. 2013 federal tax form 1040ez See Request for Copy or Transcript of Tax Return on page 11. 2013 federal tax form 1040ez Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. 2013 federal tax form 1040ez You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez The additional exemption amount is claimed on Form 8914. 2013 federal tax form 1040ez You can claim an additional exemption amount only one time for a specific individual. 2013 federal tax form 1040ez If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. 2013 federal tax form 1040ez The maximum additional exemption amount you can claim for all displaced individuals is $2,000. 2013 federal tax form 1040ez Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. 2013 federal tax form 1040ez The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. 2013 federal tax form 1040ez If married filing separately, the $2,000 can be divided in $500 increments between the spouses. 2013 federal tax form 1040ez For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. 2013 federal tax form 1040ez If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. 2013 federal tax form 1040ez In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). 2013 federal tax form 1040ez To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. 2013 federal tax form 1040ez If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. 2013 federal tax form 1040ez You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. 2013 federal tax form 1040ez You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. 2013 federal tax form 1040ez Food, clothing, or personal items consumed or used by the displaced individual. 2013 federal tax form 1040ez Reimbursement for the cost of any long distance telephone calls made by the displaced individual. 2013 federal tax form 1040ez Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. 2013 federal tax form 1040ez However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. 2013 federal tax form 1040ez Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. 2013 federal tax form 1040ez For more information, see Form 8914. 2013 federal tax form 1040ez Education Credits This benefit applies only to the counties in Table 1. 2013 federal tax form 1040ez The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. 2013 federal tax form 1040ez The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. 2013 federal tax form 1040ez The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. 2013 federal tax form 1040ez The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. 2013 federal tax form 1040ez This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. 2013 federal tax form 1040ez In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. 2013 federal tax form 1040ez Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 2013 federal tax form 1040ez For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. 2013 federal tax form 1040ez For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. 2013 federal tax form 1040ez The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 2013 federal tax form 1040ez The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 2013 federal tax form 1040ez You will need to contact the eligible educational institution for qualified room and board costs. 2013 federal tax form 1040ez For more information, see Form 8863. 2013 federal tax form 1040ez See Form 8917 for the tuition and fees deduction. 2013 federal tax form 1040ez Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. 2013 federal tax form 1040ez Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. 2013 federal tax form 1040ez However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. 2013 federal tax form 1040ez This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. 2013 federal tax form 1040ez Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. 2013 federal tax form 1040ez Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. 2013 federal tax form 1040ez If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. 2013 federal tax form 1040ez You may also have to reduce certain tax attributes by the amount excluded. 2013 federal tax form 1040ez For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). 2013 federal tax form 1040ez Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. 2013 federal tax form 1040ez The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. 2013 federal tax form 1040ez The IRS has exercised this authority as follows. 2013 federal tax form 1040ez In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. 2013 federal tax form 1040ez Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. 2013 federal tax form 1040ez An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. 2013 federal tax form 1040ez The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). 2013 federal tax form 1040ez Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 2013 federal tax form 1040ez Use Form 5884-A to claim the credit. 2013 federal tax form 1040ez Employers affected by the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez Eligible employer. 2013 federal tax form 1040ez   For this purpose, an eligible employer is any employer who meets all of the following. 2013 federal tax form 1040ez Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. 2013 federal tax form 1040ez Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. 2013 federal tax form 1040ez Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez Eligible employee. 2013 federal tax form 1040ez   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. 2013 federal tax form 1040ez An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. 2013 federal tax form 1040ez Qualified wages. 2013 federal tax form 1040ez   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. 2013 federal tax form 1040ez In addition, the wages must have been paid or incurred after the applicable disaster date. 2013 federal tax form 1040ez    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. 2013 federal tax form 1040ez    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). 2013 federal tax form 1040ez Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. 2013 federal tax form 1040ez Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez For a special rule that applies to railroad employees, see section 51(h)(1)(B). 2013 federal tax form 1040ez   Qualified wages do not include the following. 2013 federal tax form 1040ez Wages paid to your dependent or a related individual. 2013 federal tax form 1040ez See section 51(i)(1). 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Wages for services of replacement workers during a strike or lockout. 2013 federal tax form 1040ez   For more information, see Form 5884-A. 2013 federal tax form 1040ez Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. 2013 federal tax form 1040ez An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. 2013 federal tax form 1040ez The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. 2013 federal tax form 1040ez The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). 2013 federal tax form 1040ez Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). 2013 federal tax form 1040ez The employer must use Form 5884-A to claim the credit. 2013 federal tax form 1040ez A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. 2013 federal tax form 1040ez The employee cannot be your dependent or a related individual. 2013 federal tax form 1040ez See section 51(i)(1). 2013 federal tax form 1040ez For more information, see Form 5884-A. 2013 federal tax form 1040ez Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. 2013 federal tax form 1040ez You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. 2013 federal tax form 1040ez Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern 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. 2013 federal tax form 1040ez Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. 2013 federal tax form 1040ez Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. 2013 federal tax form 1040ez The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. 2013 federal tax form 1040ez For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. 2013 federal tax form 1040ez For certified historic structures, the credit percentage is increased from 20% to 26%. 2013 federal tax form 1040ez For more information, see Form 3468, Investment Credit. 2013 federal tax form 1040ez Request for Copy or Transcript of Tax Return Request for copy of tax return. 2013 federal tax form 1040ez   You can use Form 4506 to order a copy of your tax return. 2013 federal tax form 1040ez Generally, there is a $57 fee for requesting each copy of a tax return. 2013 federal tax form 1040ez If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. 2013 federal tax form 1040ez Request for transcript of tax return. 2013 federal tax form 1040ez   You can use Form 4506-T to order a free transcript of your tax return. 2013 federal tax form 1040ez A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. 2013 federal tax form 1040ez You can also call 1-800-829-1040 to order a transcript. 2013 federal tax form 1040ez How To Get Tax Help Special IRS assistance. 2013 federal tax form 1040ez   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. 2013 federal tax form 1040ez 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 recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. 2013 federal tax form 1040ez Call 1-866-562-5227 Monday through FridayIn English–7 a. 2013 federal tax form 1040ez m. 2013 federal tax form 1040ez to 10 p. 2013 federal tax form 1040ez m. 2013 federal tax form 1040ez local timeIn Spanish–8 a. 2013 federal tax form 1040ez m. 2013 federal tax form 1040ez to 9:30 p. 2013 federal tax form 1040ez m. 2013 federal tax form 1040ez local time   The IRS website at www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov has notices and other tax relief information. 2013 federal tax form 1040ez Check it periodically for any new guidance. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez By selecting the method that is best for you, you will have quick and easy access to tax help. 2013 federal tax form 1040ez Contacting your Taxpayer Advocate. 2013 federal tax form 1040ez   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. 2013 federal tax form 1040ez Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. 2013 federal tax form 1040ez Our service is free, confidential, and tailored to meet your needs. 2013 federal tax form 1040ez You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. 2013 federal tax form 1040ez TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. 2013 federal tax form 1040ez This includes businesses as well as individuals. 2013 federal tax form 1040ez TAS employees know the IRS and how to navigate it. 2013 federal tax form 1040ez We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. 2013 federal tax form 1040ez TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. 2013 federal tax form 1040ez You can call your local advocate, whose number is in your phone book, in Pub. 2013 federal tax form 1040ez 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov/advocate. 2013 federal tax form 1040ez You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. 2013 federal tax form 1040ez You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. 2013 federal tax form 1040ez taxtoolkit. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov. 2013 federal tax form 1040ez Low Income Taxpayer Clinics (LITCs). 2013 federal tax form 1040ez   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. 2013 federal tax form 1040ez LITCs are independent from the IRS. 2013 federal tax form 1040ez Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. 2013 federal tax form 1040ez If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. 2013 federal tax form 1040ez For more information, see Publication 4134, Low Income Taxpayer Clinic List. 2013 federal tax form 1040ez This publication is available at www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. 2013 federal tax form 1040ez Free tax services. 2013 federal tax form 1040ez   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2013 federal tax form 1040ez It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. 2013 federal tax form 1040ez It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. 2013 federal tax form 1040ez   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2013 federal tax form 1040ez Free help with your return. 2013 federal tax form 1040ez   Free help in preparing your return is available nationwide from IRS-trained volunteers. 2013 federal tax form 1040ez The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2013 federal tax form 1040ez Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2013 federal tax form 1040ez To find the nearest VITA or TCE site, call 1-800-829-1040. 2013 federal tax form 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2013 federal tax form 1040ez To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. 2013 federal tax form 1040ez aarp. 2013 federal tax form 1040ez org/money/taxaide. 2013 federal tax form 1040ez   For more information on these programs, go to www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov and enter keyword “VITA” in the upper right-hand corner. 2013 federal tax form 1040ez Internet. 2013 federal tax form 1040ez You can access the IRS website at www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov 24 hours a day, 7 days a week to: E-file your return. 2013 federal tax form 1040ez Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2013 federal tax form 1040ez Check the status of your 2009 refund. 2013 federal tax form 1040ez Go to www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov and click on Where's My Refund. 2013 federal tax form 1040ez Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2013 federal tax form 1040ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2013 federal tax form 1040ez Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2013 federal tax form 1040ez Download forms, instructions, and publications. 2013 federal tax form 1040ez Order IRS products online. 2013 federal tax form 1040ez Research your tax questions online. 2013 federal tax form 1040ez Search publications online by topic or keyword. 2013 federal tax form 1040ez Use the online Internal Revenue Code, Regulations, or other official guidance. 2013 federal tax form 1040ez View Internal Revenue Bulletins (IRBs) published in the last few years. 2013 federal tax form 1040ez Figure your withholding allowances using the withholding calculator online at www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov/individuals. 2013 federal tax form 1040ez Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. 2013 federal tax form 1040ez Sign up to receive local and national tax news by email. 2013 federal tax form 1040ez Get information on starting and operating a small business. 2013 federal tax form 1040ez Phone. 2013 federal tax form 1040ez Many services are available by phone. 2013 federal tax form 1040ez Ordering forms, instructions, and publications. 2013 federal tax form 1040ez Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2013 federal tax form 1040ez You should receive your order within 10 days. 2013 federal tax form 1040ez Asking tax questions. 2013 federal tax form 1040ez Call the IRS with your tax questions at 1-800-829-1040. 2013 federal tax form 1040ez Solving problems. 2013 federal tax form 1040ez You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2013 federal tax form 1040ez An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2013 federal tax form 1040ez Call your local Taxpayer Assistance Center for an appointment. 2013 federal tax form 1040ez To find the number, go to www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2013 federal tax form 1040ez TTY/TDD equipment. 2013 federal tax form 1040ez If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2013 federal tax form 1040ez TeleTax topics. 2013 federal tax form 1040ez Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2013 federal tax form 1040ez Refund information. 2013 federal tax form 1040ez To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 2013 federal tax form 1040ez Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2013 federal tax form 1040ez If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2013 federal tax form 1040ez Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2013 federal tax form 1040ez Refunds are sent out weekly on Fridays. 2013 federal tax form 1040ez If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 2013 federal tax form 1040ez Other refund information. 2013 federal tax form 1040ez To check the status of a prior year refund or amended return refund, call 1-800-829-1954. 2013 federal tax form 1040ez Evaluating the quality of our telephone services. 2013 federal tax form 1040ez To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2013 federal tax form 1040ez One method is for a second IRS representative to listen in on or record random telephone calls. 2013 federal tax form 1040ez Another is to ask some callers to complete a short survey at the end of the call. 2013 federal tax form 1040ez Walk-in. 2013 federal tax form 1040ez Many products and services are available on a walk-in basis. 2013 federal tax form 1040ez Products. 2013 federal tax form 1040ez You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2013 federal tax form 1040ez 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. 2013 federal tax form 1040ez Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2013 federal tax form 1040ez Services. 2013 federal tax form 1040ez You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2013 federal tax form 1040ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2013 federal tax form 1040ez If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are 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. 2013 federal tax form 1040ez No appointment is necessary—just walk in. 2013 federal tax form 1040ez If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2013 federal tax form 1040ez A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2013 federal tax form 1040ez If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2013 federal tax form 1040ez All other issues will be handled without an appointment. 2013 federal tax form 1040ez To find the number of your local office, go to www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2013 federal tax form 1040ez Mail. 2013 federal tax form 1040ez You can send your order for forms, instructions, and publications to the address below. 2013 federal tax form 1040ez You should receive a response within 10 days after your request is received. 2013 federal tax form 1040ez Internal Revenue Service1201 N. 2013 federal tax form 1040ez Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. 2013 federal tax form 1040ez You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2013 federal tax form 1040ez Prior-year forms, instructions, and publications. 2013 federal tax form 1040ez Tax Map: an electronic research tool and finding aid. 2013 federal tax form 1040ez Tax law frequently asked questions. 2013 federal tax form 1040ez Tax Topics from the IRS telephone response system. 2013 federal tax form 1040ez Internal Revenue Code—Title 26 of the U. 2013 federal tax form 1040ez S. 2013 federal tax form 1040ez Code. 2013 federal tax form 1040ez Fill-in, print, and save features for most tax forms. 2013 federal tax form 1040ez Internal Revenue Bulletins. 2013 federal tax form 1040ez Toll-free and email technical support. 2013 federal tax form 1040ez Two releases during the year. 2013 federal tax form 1040ez – The first release will ship the beginning of January 2010. 2013 federal tax form 1040ez – The final release will ship the beginning of March 2010. 2013 federal tax form 1040ez Purchase the DVD from National Technical Information Service (NTIS) at www. 2013 federal tax form 1040ez irs. 2013 federal tax form 1040ez gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 2013 federal tax form 1040ez Prev  Up  Next   Home   More Online Publications