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Can I Still File My 2010 Taxes Online

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Can I Still File My 2010 Taxes Online

Can i still file my 2010 taxes online 13. Can i still file my 2010 taxes online   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Can i still file my 2010 taxes online Free help with your tax return. Can i still file my 2010 taxes online   You can get free help preparing your return nationwide from IRS-certified volunteers. Can i still file my 2010 taxes online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Can i still file my 2010 taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i still file my 2010 taxes online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i still file my 2010 taxes online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Can i still file my 2010 taxes online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Can i still file my 2010 taxes online gov, download the IRS2Go app, or call 1-800-906-9887. Can i still file my 2010 taxes online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i still file my 2010 taxes online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i still file my 2010 taxes online aarp. Can i still file my 2010 taxes online org/money/taxaide or call 1-888-227-7669. Can i still file my 2010 taxes online For more information on these programs, go to IRS. Can i still file my 2010 taxes online gov and enter “VITA” in the search box. Can i still file my 2010 taxes online Internet. Can i still file my 2010 taxes online    IRS. Can i still file my 2010 taxes online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Can i still file my 2010 taxes online Download the free IRS2Go app from the iTunes app store or from Google Play. Can i still file my 2010 taxes online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can i still file my 2010 taxes online Check the status of your 2013 refund with the Where's My Refund? application on IRS. Can i still file my 2010 taxes online gov or download the IRS2Go app and select the Refund Status option. Can i still file my 2010 taxes online The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i still file my 2010 taxes online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Can i still file my 2010 taxes online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i still file my 2010 taxes online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i still file my 2010 taxes online Use the Interactive Tax Assistant (ITA) to research your tax questions. Can i still file my 2010 taxes online No need to wait on the phone or stand in line. Can i still file my 2010 taxes online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Can i still file my 2010 taxes online When you reach the response screen, you can print the entire interview and the final response for your records. Can i still file my 2010 taxes online New subject areas are added on a regular basis. Can i still file my 2010 taxes online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Can i still file my 2010 taxes online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Can i still file my 2010 taxes online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Can i still file my 2010 taxes online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Can i still file my 2010 taxes online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Can i still file my 2010 taxes online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Can i still file my 2010 taxes online You can also ask the IRS to mail a return or an account transcript to you. Can i still file my 2010 taxes online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Can i still file my 2010 taxes online gov or by calling 1-800-908-9946. Can i still file my 2010 taxes online Tax return and tax account transcripts are generally available for the current year and the past three years. Can i still file my 2010 taxes online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Can i still file my 2010 taxes online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Can i still file my 2010 taxes online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Can i still file my 2010 taxes online Check the status of your amended return using Where's My Amended Return? Go to IRS. Can i still file my 2010 taxes online gov and enter Where's My Amended Return? in the search box. Can i still file my 2010 taxes online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i still file my 2010 taxes online It can take up to 3 weeks from the date you mailed it to show up in our system. Can i still file my 2010 taxes online Make a payment using one of several safe and convenient electronic payment options available on IRS. Can i still file my 2010 taxes online gov. Can i still file my 2010 taxes online Select the Payment tab on the front page of IRS. Can i still file my 2010 taxes online gov for more information. Can i still file my 2010 taxes online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Can i still file my 2010 taxes online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i still file my 2010 taxes online gov. Can i still file my 2010 taxes online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can i still file my 2010 taxes online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i still file my 2010 taxes online gov. Can i still file my 2010 taxes online Request an Electronic Filing PIN by going to IRS. Can i still file my 2010 taxes online gov and entering Electronic Filing PIN in the search box. Can i still file my 2010 taxes online Download forms, instructions and publications, including accessible versions for people with disabilities. Can i still file my 2010 taxes online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Can i still file my 2010 taxes online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Can i still file my 2010 taxes online An employee can answer questions about your tax account or help you set up a payment plan. Can i still file my 2010 taxes online Before you visit, check the Office Locator on IRS. Can i still file my 2010 taxes online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Can i still file my 2010 taxes online If you have a special need, such as a disability, you can request an appointment. Can i still file my 2010 taxes online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i still file my 2010 taxes online Apply for an Employer Identification Number (EIN). Can i still file my 2010 taxes online Go to IRS. Can i still file my 2010 taxes online gov and enter Apply for an EIN in the search box. Can i still file my 2010 taxes online Read the Internal Revenue Code, regulations, or other official guidance. Can i still file my 2010 taxes online Read Internal Revenue Bulletins. Can i still file my 2010 taxes online Sign up to receive local and national tax news and more by email. Can i still file my 2010 taxes online Just click on “subscriptions” above the search box on IRS. Can i still file my 2010 taxes online gov and choose from a variety of options. Can i still file my 2010 taxes online    Phone. Can i still file my 2010 taxes online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i still file my 2010 taxes online Download the free IRS2Go app from the iTunes app store or from Google Play. Can i still file my 2010 taxes online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Can i still file my 2010 taxes online gov, or download the IRS2Go app. Can i still file my 2010 taxes online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i still file my 2010 taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i still file my 2010 taxes online Most VITA and TCE sites offer free electronic filing. Can i still file my 2010 taxes online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can i still file my 2010 taxes online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can i still file my 2010 taxes online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Can i still file my 2010 taxes online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i still file my 2010 taxes online The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i still file my 2010 taxes online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i still file my 2010 taxes online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Can i still file my 2010 taxes online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i still file my 2010 taxes online Note, the above information is for our automated hotline. Can i still file my 2010 taxes online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Can i still file my 2010 taxes online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can i still file my 2010 taxes online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i still file my 2010 taxes online It can take up to 3 weeks from the date you mailed it to show up in our system. Can i still file my 2010 taxes online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Can i still file my 2010 taxes online You should receive your order within 10 business days. Can i still file my 2010 taxes online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Can i still file my 2010 taxes online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Can i still file my 2010 taxes online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can i still file my 2010 taxes online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can i still file my 2010 taxes online These individuals can also contact the IRS through relay services such as the Federal Relay Service. Can i still file my 2010 taxes online    Walk-in. Can i still file my 2010 taxes online You can find a selection of forms, publications and services — in-person. Can i still file my 2010 taxes online Products. Can i still file my 2010 taxes online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i still file my 2010 taxes online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can i still file my 2010 taxes online Services. Can i still file my 2010 taxes online You can walk in to your local TAC for face-to-face tax help. Can i still file my 2010 taxes online An employee can answer questions about your tax account or help you set up a payment plan. Can i still file my 2010 taxes online Before visiting, use the Office Locator tool on IRS. Can i still file my 2010 taxes online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Can i still file my 2010 taxes online    Mail. Can i still file my 2010 taxes online You can send your order for forms, instructions, and publications to the address below. Can i still file my 2010 taxes online You should receive a response within 10 business days after your request is received. Can i still file my 2010 taxes online Internal Revenue Service 1201 N. Can i still file my 2010 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Can i still file my 2010 taxes online The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i still file my 2010 taxes online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can i still file my 2010 taxes online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Can i still file my 2010 taxes online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Can i still file my 2010 taxes online You face (or your business is facing) an immediate threat of adverse action. Can i still file my 2010 taxes online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can i still file my 2010 taxes online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Can i still file my 2010 taxes online Here's why we can help: TAS is an independent organization within the IRS. Can i still file my 2010 taxes online Our advocates know how to work with the IRS. Can i still file my 2010 taxes online Our services are free and tailored to meet your needs. Can i still file my 2010 taxes online We have offices in every state, the District of Columbia, and Puerto Rico. Can i still file my 2010 taxes online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Can i still file my 2010 taxes online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can i still file my 2010 taxes online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Can i still file my 2010 taxes online Low Income Taxpayer Clinics. Can i still file my 2010 taxes online   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Can i still file my 2010 taxes online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can i still file my 2010 taxes online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Can i still file my 2010 taxes online Prev  Up  Next   Home   More Online Publications
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Tax Law Changes Related to National Disaster Relief

FS-2009-8, January 2009

(Updated June 21, 2010 — For information regarding the filing of 2009 income tax returns, refer to the last section of this document, "Reporting Losses from a Federally Declared Disaster Occurring in 2010.")

The National Disaster Relief Act of 2008, Subtitle B or Title VII of the Emergency Economic Stabilization Act of 2008, signed into law on Oct. 3, 2008, as Public Law 110-343, provides tax relief for victims of federally declared disasters occurring after
Dec. 31, 2007, and before Jan. 1, 2010.

Prior to enactment of the National Disaster Relief Act, when a major disaster struck, Congress would draft legislation providing targeted tax benefits for taxpayers affected by the disaster that were specific to that particular disaster.

The National Disaster Relief Act, which provides a broad package of tax benefits that may be used by anyone who is affected by a federally declared disaster, effectively replaces the strategy of providing targeted benefits for disaster victims in the weeks or months following the incident. Certain provisions of the National Disaster Relief Act of 2008 do not apply to the Midwestern disaster areas –– disasters affecting the Midwest that were declared from May 20, 2008 through July 31, 2008 –– because the Heartland and Hurricane Ike Disaster Relief Act, part of the same legislation that resulted in the National Disaster Relief Act, provides other tax benefits. See Publication 4492-B for detailed information on the tax benefits that apply to the Midwestern disaster areas. 

The National Disaster Relief Act provides the following tax benefits: 

  • Allows all taxpayers, not just those who itemize, to claim the casualty loss deduction regardless of the taxpayer’s adjusted gross income level;
  • Increases the amount by which all individual taxpayers must reduce their personal casualty losses from each casualty from $100 to $500 for taxable years beginning after Dec. 31, 2008. The reduction amount returns to $100 for taxable years beginning after Dec. 31, 2009;   
  • Removes the requirement that the net casualty loss deduction be allowed only if the casualty loss exceeds 10 percent of the taxpayer’s adjusted gross income;
  • Provides a five-year net operating loss (NOL) carryback for qualified natural disaster losses.
  • Waives certain mortgage revenue bond requirements for affected taxpayers and allows the bond proceeds to be used for rebuilding.

For business taxpayers, the Act also:   

  • Allows an affected business taxpayer to deduct certain qualified disaster cleanup expenses;
  • Allows an affected business taxpayer to deduct 50 percent of the cost of qualifying property in addition to the regular depreciation allowance that is normally available; and
  • Increases the limits that an affected business taxpayer can expense for qualifying section 179 property.

Major portions of the National Disaster Relief Act are highlighted below.

See Publication 547, Casualties, Disasters, and Thefts, for information necessary in preparing 2008 tax returns. 

Section 706: Losses Attributable to Federally Declared Disasters

Section 706 of the National Disaster Relief Act provides relief to individual taxpayers whose personal-use property was damaged or destroyed by a casualty in a federally declared disaster area. 

Under prior law, individuals who suffered casualty losses as a result of a Presidentially-declared disaster –– the term was redefined as “federally declared disaster” in the legislation –– were required to reduce the loss from each casualty event by $100 and reduce the total of their casualty losses for the tax year by 10 percent of their adjusted gross income. In addition, these individuals were required to claim their casualty losses as an itemized deduction. 

The new law removes the 10 percent of adjusted gross income limitation for net disaster losses and allows individuals to claim the net disaster losses even if they do not itemize their deductions. 

To qualify, a loss must be attributable to a federally declared disaster and occur in an area determined by the President to warrant federal assistance. A federally declared disaster is any disaster subsequently determined by the President to warrant assistance by the federal government under the Stafford Act. The deduction is limited to the “net disaster loss” which consists of the excess of personal casualty losses attributable to a federally declared disaster over personal casualty gains. The new law is effective for disasters declared in taxable years beginning after Dec. 31, 2007, and occurring before Jan. 1, 2010. Information on disaster declarations and the areas they encompass may be found at the Federal Emergency Management Agency (FEMA) Web site.

The new law also changes the amount by which all individual taxpayers must reduce their personal casualty losses from each casualty from $100 to $500. This change is effective for taxable years beginning after Dec. 31, 2008. The reduction amount returns to $100 for taxable years beginning after Dec. 31, 2009.   

For more information on these tax law changes, see Publication 547, Casualties, Disasters, and Thefts.

Section 712 provides that these changes to the law do not apply to the casualty losses in the Midwestern disaster areas declared during the period beginning on May 20, 2008, and ending on July 31, 2008. See Publication 4492-B for more information on the Midwestern disaster areas.

Section 707: Expensing of Qualified Disaster Expenses

Section 707 of the National Disaster Relief Act allows taxpayers to elect to currently deduct qualified disaster expenses in the tax year paid or incurred. Qualified disaster expenses consist of expenditures paid or incurred in connection with a trade or business or with business-related property that otherwise must be capitalized and that are:

  • For the abatement or control of hazardous substances that were released on account of a federally declared disaster;
  • Debris removal or demolition of structures on real property damaged or destroyed by a federally declared disaster; or
  • For the repair of business-related property damaged by a federally declared disaster. 

As previously explained, a federally declared disaster is any disaster subsequently determined by the President to warrant assistance by the federal government under the Stafford Act. This provision is effective for amounts paid or incurred after Dec. 31, 2007, in connection with disasters declared after that date and federally declared disasters occurring before Jan. 1, 2010. 

Section 712 provides that these changes to the law do not apply to the casualty losses in the Midwestern disaster areas declared during the period beginning on May 20, 2008, and ending on July 31, 2008

Section 708: Net Operating Losses Attributable to Federally Declared Disasters

In general, a net operating loss is carried back two years and carried forward 20. Section 708 of the National Disaster Relief Act allows taxpayers to carry back a qualified disaster loss five years. A qualified disaster loss is the lesser of the taxpayer’s net operating loss for the taxable year or the sum of the following:

  • The taxpayer’s losses allowable under section 165 of the Internal Revenue Code for the taxable year attributable to a federally declared disaster occurring before Jan. 1, 2010, and occurring in a disaster area; and
  • The taxpayer’s deduction for the taxable year for qualified disaster expenses allowable under section 198A(a) of the Internal Revenue Code (or the amount that would have been allowable if the taxpayer deducted qualified disaster expenses). 

A qualified disaster loss is treated a net operating loss that is separate from the taxpayer’s regular NOL. 

Section 708 also includes a provision that allows taxpayers to elect to disregard the five-year carryback rule for their qualified disaster loss. . 

Finally, Section 708 provides an exception to the general rule that a taxpayer may use an alternative minimum tax (AMT) net operating loss deduction to offset only 90 percent of the taxpayer’s alternative minimum taxable income. Section 708 provides that the 90-percent limit does not apply to the portion of the AMT net operating loss deduction attributable to a qualified disaster loss. 

These rules apply to disasters declared in taxable years beginning after Dec. 31, 2007.  

Section 712 provides that these changes to the law do not apply to the Midwestern disaster areas declared during the period beginning on May 20, 2008, and ending on July 31, 2008.

Section 709: Waiver of Certain Mortgage Revenue Bond Requirements Following Federally Declared Disasters

Section 709 of the National Disaster Relief Act adds new paragraph 12 to section 143(k) of the Internal Revenue Code, which waives certain mortgage revenue bond requirements otherwise applicable where an affected taxpayer’s principal residence is destroyed or damaged as a result of a federally declared disaster. An earlier law, the Housing Assistance Tax Act of 2008 enacted on June 30, 2008, also added a different §143(k)(12) to the Code. So currently there are two §143(k)(12)s in the Code.

New Code section 143(k)(12)(A) provides that, at the election of the taxpayer, if a person’s principal residence is destroyed –– the home is rendered unsafe for use as a result of a federally declared disaster occurring between Dec. 31, 2007 and Jan. 1, 2010, or the home is demolished or relocated because of an order issued as a result of such federally declared disaster occurring during such timeframe –– then for two years following the date of such disaster, the three-year requirement of section 143(d)(1) does not apply and the purchase price requirement is relaxed. Accordingly, such person may receive a mortgage loan financed with the proceeds of tax exempt qualified mortgage bonds regardless of whether he owned his principal residence within three years of receiving such mortgage loan, and such mortgage loan may be for the acquisition of a home which costs 110 percent of the average area purchase price. 

New Code section 143(k)(12)(B) provides that, at the election of the taxpayer, if a person’s principal residence is damaged as a result of a federally declared disaster occurring after Dec. 31, 2007, and before Jan. 1, 2010, any loan taken by such person to repair or reconstruct such residence in an amount equal to the lesser of the cost of such repair or reconstruction or $150,000 may be treated as a qualified rehabilitation loan and thus may be financed using the proceeds of tax-exempt qualified mortgage bonds. An election, once made, cannot be revoked unless permission is granted by the Secretary. 

Section 709 further provides that a taxpayer who makes a section 143(k)(12) election  may not also elect to apply the special rules for residences located in disaster areas found in Code section 143(k)(11). The special rules found in Code section 143(k)(11) allow taxpayers to use the proceeds of tax exempt qualified mortgage bonds issued between May 1, 2008, and Jan. 1, 2010, to finance mortgage loans for residences located in disaster areas for two years from the date of the applicable disaster declaration without regard to the three-year requirement by treating the residence as if it were a targeted area residence for purposes of the purchase price requirement and the income requirements. This provision, unlike § 143(k)(12), does not limit the financing only to those taxpayers whose homes were damaged by the disaster.

Section 712 provides that these changes to the law do not apply to the Midwestern disaster areas declared during the period beginning on May 20, 2008, and ending on July 31, 2008.

Section 710: Special Depreciation Allowance for Qualified Disaster Property

Section 710 of the National Disaster Relief Act provides a special 50 percent depreciation allowance for purchases of qualified disaster assistance property. It allows taxpayers to deduct 50 percent of the cost of qualified disaster assistance property in addition to the regular depreciation allowance that is normally available.

This new special “bonus depreciation” allowance applies to most types of tangible personal property and computer software acquired on or after the date on which the federally declared disaster occurs, and placed in service on or before Dec. 31 of the third year following the date on which the federally declared disaster occurs. In addition, the new bonus depreciation allowance applies to most nonresidential real property and residential rental property acquired on or after the date on which the federally declared disaster occurs, and placed in service on or before Dec. 31 of the fourth year following the date on which the federally declared disaster occurs.

To qualify for the new bonus depreciation allowance, 80 percent or more of the use of the property must be in the disaster area and in the active conduct of a trade or business by the taxpayer in that disaster area. Also, the property owner must rehabilitate property damaged, or replace property destroyed or condemned, as a result of the federally declared disaster and must be similar in nature to, and located in the same county as, the property being rehabilitated or replaced.

Section 711: Increased Expensing for Qualified Disaster Assistance Property

In general, a taxpayer may elect to expense up to a certain amount or dollar limit of section 179 property placed in service during the tax year. However, this dollar limit is reduced, but not below zero, if the cost of section 179 property placed in service during that year exceeds a certain amount, or reduced dollar limit. For 2008, the dollar limit is $250,000 and the reduced dollar limit is $800,000.

Section 711 of the National Disaster Relief Act increases the limits that businesses can expense for qualified section 179 disaster assistance property. Generally, the new law increases the dollar limit that is normally available for a particular tax year by the lesser of $100,000, or the cost of qualified section 179 disaster assistance property placed in service during that year. Also, the new law generally increases the reduced dollar limit that is normally available for a particular year by the lesser of $600,000, or the cost of qualified section 179 disaster assistance property placed in service during that year.    

Qualified section 179 disaster assistance property is section 179 property that is qualified disaster assistance property for purposes of the new bonus depreciation allowance provided under section 710 of the National Disaster Relief Act. Section 179 property is most types of tangible personal property and off-the-shelf computer software.

The new law did not change the amount that a taxpayer can elect to expense for certain sport utility vehicles and certain other vehicles placed in service during the tax year.  Accordingly, a taxpayer cannot elect to expense more than $25,000 of the cost of these types of vehicles.

Section 712: Coordination with Heartland Disaster Relief

Section 712 of the National Disaster Relief Act explains that certain provisions contained in the National Disaster Relief Act do not apply to the Midwestern Disaster Areas. For information specific to the Midwestern Disaster Areas, see Publication 4492-B.

Reporting Losses from a Federally Declared Disaster Occurring in 2010

The National Disaster Relief Act of 2008, Subtitle B or Title VII of the Emergency Economic Stabilization Act of 2008, provided enhanced tax relief for victims of federally declared disasters occurring after Dec. 31, 2007, and before Jan. 1, 2010. Those provisions are not effective for disasters occurring after Dec. 31, 2009. Legislation extending the provisions to disasters occurring before Jan. 1, 2011, has been proposed but has not yet been signed into law.

Because the enhanced casualty loss provisions are not effective for federally declared disasters occurring after Dec. 31, 2009, taxpayers affected by federally declared disasters in 2010 may take the loss into account for tax year 2009. See Page 12 of the 2009 version of Publication 547 for information on elections to deduct disaster losses in the year preceding the disaster year, including the time limits on making such elections.

This means, if you are an affected taxpayer with respect to a federally declared disaster occurring after Dec. 31, 2009, you may claim the loss on your 2009 income tax return. Claiming a loss on your 2009 return will allow you to take advantage of the National Disaster Relief Act provisions effective for tax year 2009. 

Page Last Reviewed or Updated: 20-Mar-2014

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