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Complete 1040x Form

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Complete 1040x Form

Complete 1040x form Publication 915 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Complete 1040x form Tax questions. Complete 1040x form Useful Items - You may want to see: Reminders Future developments. Complete 1040x form  The IRS has created a page on IRS. Complete 1040x form gov for information about Publication 915, at www. Complete 1040x form irs. Complete 1040x form gov/pub915. Complete 1040x form Information about any future developments affecting Publication 915 (such as legislation enacted after we release it) will be posted on that page. Complete 1040x form Photographs of missing children. Complete 1040x form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Complete 1040x form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Complete 1040x form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Complete 1040x form Introduction This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Complete 1040x form It is prepared through the joint efforts of the Internal Revenue Service (IRS), the Social Security Administration (SSA), and the U. Complete 1040x form S. Complete 1040x form Railroad Retirement Board (RRB). Complete 1040x form Social security benefits include monthly retirement, survivor, and disability benefits. Complete 1040x form They do not include supplemental security income (SSI) payments, which are not taxable. Complete 1040x form Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Complete 1040x form They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Complete 1040x form If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board, showing the amount. Complete 1040x form (If you are a nonresident alien, you should have received Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Complete 1040x form ) Note. Complete 1040x form When the term “benefits” is used in this publication, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Complete 1040x form What is covered in this publication. Complete 1040x form   This publication covers the following topics: Whether any of your benefits are taxable, How much is taxable, How to report taxable benefits, How to treat lump-sum benefit payments, and Deductions related to your benefits, including a deduction or credit you can claim if your repayments are more than your gross benefits. Complete 1040x form The Appendix at the end of this publication explains items shown on your Form SSA-1099, SSA-1042S, RRB-1099, or RRB-1042S. Complete 1040x form What is not covered in this publication. Complete 1040x form   This publication does not cover the tax rules for the following railroad retirement benefits: Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits, Tier 2 benefits, Vested dual benefits, and Supplemental annuity benefits. Complete 1040x form For information on these taxable pension benefits, see Publication 575, Pension and Annuity Income. Complete 1040x form   This publication also does not cover the tax rules for foreign social security benefits. Complete 1040x form These benefits are taxable as annuities, unless they are exempt from U. Complete 1040x form S. Complete 1040x form tax or treated as a U. Complete 1040x form S. Complete 1040x form social security benefit under a tax treaty. Complete 1040x form Comments and suggestions. Complete 1040x form   We welcome your comments about this publication and your suggestions for future editions. Complete 1040x form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Complete 1040x form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Complete 1040x form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Complete 1040x form   You can send your comments from www. Complete 1040x form irs. Complete 1040x form gov/formspubs/. Complete 1040x form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Complete 1040x form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Complete 1040x form Ordering forms and publications. Complete 1040x form   Visit www. Complete 1040x form irs. Complete 1040x form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Complete 1040x form Internal Revenue Service 1201 N. Complete 1040x form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Complete 1040x form   If you have a tax question, check the information available on IRS. Complete 1040x form gov or call 1-800-829-1040. Complete 1040x form We cannot answer tax questions sent to either of the above addresses. Complete 1040x form Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Complete 1040x form Prev  Up  Next   Home   More Online Publications
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Centro Informativo para Agricultores

 

 

English

Declarar ingresos y gastos de granjas y fincas
Para educar a contribuyentes acerca de sus obligaciones de presentación, este informe destaca fuentes de ingresos y gastos deducibles de granjeros.

¿Contratista independiente (trabajador por cuenta propia) o empleado?
Es crítico que usted, el empleador, determine correctamente si los individuos que le proporcionan servicios son empleados o contratistas independientes.

Impuesto sobre el uso de las carreteras y combustible - Consejos tributarios relacionados con la agricultura
Usted podría reunir los requisitos para reclamar un crédito o un reembolso de impuestos indirectos (excise tax) sobre combustible utilizado en una granja con propósitos agrícolas.
 

Tema Tributario 416, Ingreso Agropecuario y de Pesca
Ingresos y gastos de actividades agropecuarias se informan en el Anexo F del Formulario 1040.

Información y Recursos para Pequeñas Empresas
Información y recursos para dueños de pequeños negocios. Infórmese sobre sus obligaciones tributarias.

Trabajadores Agrícolas Extranjeros 

Los trabajadores agrícolas extranjeros, admitidos temporalmente en los Estados Unidos con un visado H-2A, están exentos de los impuestos estadounidenses de Seguro Social y Medicare, sobre la paga que reciban por servicios realizados en conexión con el visado H-2A. Es así, si son extranjeros residentes o extranjeros no residentes. 

 

Recursos adicionales en inglés

 

Agriculture Tax Center (Centro Tributario Agrícola)
En esta página podrá leer consejos tributarios útiles. Además encontrará información sobre muchos temas incluyendo: pagos de seguro agrícola, pagos tributables, ingreso de su granja y muchos más.

Page Last Reviewed or Updated: 29-Nov-2013

The Complete 1040x Form

Complete 1040x form Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. Complete 1040x form Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane 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 Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. Complete 1040x form Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. Complete 1040x form The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. Complete 1040x form Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. Complete 1040x form The Katrina covered disaster area covers the following areas in four states. Complete 1040x form Alabama. Complete 1040x form   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. Complete 1040x form Florida. Complete 1040x form   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. Complete 1040x form Louisiana. Complete 1040x form   All parishes. Complete 1040x form Mississippi. Complete 1040x form   All counties. Complete 1040x form Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. Complete 1040x form The GO Zone covers the following areas in three states. Complete 1040x form Alabama. Complete 1040x form   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. Complete 1040x form Louisiana. Complete 1040x form   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Complete 1040x form Bernard, St. Complete 1040x form Charles, St. Complete 1040x form Helena, St. Complete 1040x form James, St. Complete 1040x form John the Baptist, St. Complete 1040x form Martin, St. Complete 1040x form Mary, St. Complete 1040x form Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. Complete 1040x form Mississippi. Complete 1040x form   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. Complete 1040x form Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. Complete 1040x form This area covers the entire states of Louisiana and Texas. Complete 1040x form Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Complete 1040x form The Rita GO Zone covers the following areas in two states. Complete 1040x form Louisiana. Complete 1040x form   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. Complete 1040x form Landry, St. Complete 1040x form Martin, St. Complete 1040x form Mary, St. Complete 1040x form Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. Complete 1040x form Texas. Complete 1040x form   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. Complete 1040x form Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. Complete 1040x form The Hurricane Wilma disaster area covers the entire state of Florida. Complete 1040x form Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. Complete 1040x form The Wilma covered disaster area covers the following counties. Complete 1040x form Florida. Complete 1040x form   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Complete 1040x form Lucie, and Sarasota. Complete 1040x form Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Complete 1040x form The Wilma GO Zone covers the following counties. Complete 1040x form Florida. Complete 1040x form   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. Complete 1040x form Lucie. Complete 1040x form Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. Complete 1040x form The extension applies to deadlines (either an original or extended due date) that occur during the following periods. Complete 1040x form After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. Complete 1040x form After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. Complete 1040x form After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. Complete 1040x form Affected taxpayer. Complete 1040x form   The following taxpayers are eligible for the extension. Complete 1040x form Any individual whose main home is located in a covered disaster area. Complete 1040x form Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Complete 1040x form Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. Complete 1040x form The main home or principal place of business does not have to be located in the covered area. Complete 1040x form Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. Complete 1040x form Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. Complete 1040x form Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. Complete 1040x form However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. Complete 1040x form The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. Complete 1040x form   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. Complete 1040x form Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. Complete 1040x form Acts extended. Complete 1040x form   Deadlines for performing the following acts are extended. Complete 1040x form Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. Complete 1040x form Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. Complete 1040x form This includes making estimated tax payments. Complete 1040x form Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. Complete 1040x form Filing certain petitions with the Tax Court. Complete 1040x form Filing a claim for credit or refund of any tax. Complete 1040x form Bringing suit upon a claim for credit or refund. Complete 1040x form Certain other acts described in Revenue Procedure 2005-27. Complete 1040x form You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. Complete 1040x form irs. Complete 1040x form gov/pub/irs-irbs/irb05-20. Complete 1040x form pdf. Complete 1040x form Forgiveness of interest and penalties. Complete 1040x form   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. Complete 1040x form Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. Complete 1040x form   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. Complete 1040x form A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. Complete 1040x form   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Complete 1040x form You can carry over any contributions you are not able to deduct for 2005 because of this limit. Complete 1040x form In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. Complete 1040x form Exception. Complete 1040x form   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. Complete 1040x form Corporations. Complete 1040x form   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. Complete 1040x form 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. Complete 1040x form Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. Complete 1040x form Partners and shareholders. Complete 1040x form   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. Complete 1040x form More information. Complete 1040x form   For more information, see Publication 526 or Publication 542, Corporations. Complete 1040x form Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Complete 1040x form Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. Complete 1040x form 29 cents per mile for the period August 25 through August 31, 2005. Complete 1040x form 34 cents per mile for the period September 1 through December 31, 2005. Complete 1040x form 32 cents per mile for the period January 1 through December 31, 2006. Complete 1040x form Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. Complete 1040x form You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. Complete 1040x form You must keep records of miles driven, time, place (or use), and purpose of the mileage. Complete 1040x form The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Complete 1040x form 40. Complete 1040x form 5 cents per mile for the period August 25 through August 31, 2005. Complete 1040x form 48. Complete 1040x form 5 cents per mile for the period September 1 through December 31, 2005. Complete 1040x form 44. Complete 1040x form 5 cents per mile for the period January 1 through December 31, 2006. Complete 1040x form Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. Complete 1040x form “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. Complete 1040x form The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. Complete 1040x form The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. Complete 1040x form For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). Complete 1040x form For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). Complete 1040x form Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Complete 1040x form . Complete 1040x form The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. Complete 1040x form The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. Complete 1040x form Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. Complete 1040x form For more information, see Publication 547. Complete 1040x form Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. Complete 1040x form   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. Complete 1040x form Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. Complete 1040x form Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. Complete 1040x form Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. Complete 1040x form Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. Complete 1040x form Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. Complete 1040x form   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. Complete 1040x form However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. Complete 1040x form Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. Complete 1040x form If you make this election, use the following additional instructions to complete your forms. Complete 1040x form   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. Complete 1040x form They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. Complete 1040x form   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. Complete 1040x form The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. Complete 1040x form The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. Complete 1040x form If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. Complete 1040x form If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. Complete 1040x form , Time limit for making election. Complete 1040x form   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. Complete 1040x form The due date (without extensions) for filing your 2005 income tax return. Complete 1040x form The due date (with extensions) for filing your 2004 income tax return. Complete 1040x form Example. Complete 1040x form If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. Complete 1040x form Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Complete 1040x form Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Complete 1040x form However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. Complete 1040x form For more information, see the Instructions for Form 4684. Complete 1040x form Net Operating Losses Qualified GO Zone loss. Complete 1040x form   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Complete 1040x form However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. Complete 1040x form In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Complete 1040x form   A qualified GO Zone 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 GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. Complete 1040x form Qualified GO Zone casualty loss. Complete 1040x form   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. Complete 1040x form For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. Complete 1040x form Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. Complete 1040x form 5-year NOL carryback of certain timber losses. Complete 1040x form   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. Complete 1040x form You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. Complete 1040x form August 27, 2005, if any portion of the property is located in the GO Zone. Complete 1040x form September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Complete 1040x form October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). Complete 1040x form   These rules will not apply after 2006. Complete 1040x form   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. Complete 1040x form More information. Complete 1040x form   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Complete 1040x form 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 Hurricane Katrina, Rita, or Wilma. Complete 1040x form Definitions Qualified hurricane distribution. Complete 1040x form   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. Complete 1040x form The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. Complete 1040x form Your main home was located in a hurricane disaster area listed below on the date shown for that area. Complete 1040x form August 28, 2005, for the Hurricane Katrina disaster area. Complete 1040x form September 23, 2005, for the Hurricane Rita disaster area. Complete 1040x form October 23, 2005, for the Hurricane Wilma disaster area. Complete 1040x form You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. Complete 1040x form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Complete 1040x form   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. Complete 1040x form Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. Complete 1040x form   The total of your qualified hurricane distributions from all plans is limited to $100,000. Complete 1040x form If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Complete 1040x form   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. Complete 1040x form Eligible retirement plan. Complete 1040x form   An eligible retirement plan can be any of the following. Complete 1040x form A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Complete 1040x form A qualified annuity plan. Complete 1040x form A tax-sheltered annuity contract. Complete 1040x form A governmental section 457 deferred compensation plan. Complete 1040x form A traditional, SEP, SIMPLE, or Roth IRA. Complete 1040x form Main home. Complete 1040x form   Generally, your main home is the home where you live most of the time. Complete 1040x form A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Complete 1040x form Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. Complete 1040x form However, if you elect, you can include the entire distribution in your income in the year it was received. Complete 1040x form Qualified hurricane 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). Complete 1040x form However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. Complete 1040x form For more information, see Form 8915. Complete 1040x form Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Complete 1040x form Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. Complete 1040x form However, see Exceptions below for qualified hurricane distributions you cannot repay. Complete 1040x form You have three years from the day after the date you received the distribution to make a repayment. Complete 1040x form Amounts that are repaid are treated as a qualified rollover and are not included in income. Complete 1040x form Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Complete 1040x form See Form 8915 for more information on how to report repayments. Complete 1040x form Exceptions. Complete 1040x form   You cannot repay the following types of distributions. Complete 1040x form Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). Complete 1040x form Required minimum distributions. Complete 1040x form Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Complete 1040x form Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). Complete 1040x form For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Complete 1040x form To be a qualified distribution, the distribution must meet all of the following requirements. Complete 1040x form The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. Complete 1040x form The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. Complete 1040x form The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. Complete 1040x form Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. Complete 1040x form Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Complete 1040x form A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Complete 1040x form You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. Complete 1040x form Loans From Qualified Plans The following benefits are available to qualified individuals. Complete 1040x form Increases to the limits for distributions treated as loans from employer plans. Complete 1040x form A 1-year suspension for payments due on plan loans. Complete 1040x form Qualified individual. Complete 1040x form   You are a qualified individual if any of the following apply. Complete 1040x form Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. Complete 1040x form Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. Complete 1040x form Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. Complete 1040x form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Complete 1040x form Limits on plan loans. Complete 1040x form   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Complete 1040x form In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Complete 1040x form The higher limits apply only to loans received during the following period. Complete 1040x form If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. Complete 1040x form If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. Complete 1040x form If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. Complete 1040x form One-year suspension of loan payments. Complete 1040x form   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. Complete 1040x form To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. Complete 1040x form September 23, 2005, if your main home was located in the Hurricane Rita disaster area. Complete 1040x form October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. Complete 1040x form If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. Complete 1040x form Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. Complete 1040x form Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. Complete 1040x form Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. Complete 1040x form Your main home on September 23, 2005, was in the Rita GO Zone. Complete 1040x form Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. Complete 1040x form Your main home on October 23, 2005, was in the Wilma GO Zone. Complete 1040x form Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. Complete 1040x form Earned income. Complete 1040x form    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. Complete 1040x form 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. Complete 1040x form Joint returns. Complete 1040x form   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Complete 1040x form If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. Complete 1040x form Making the election. Complete 1040x form   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. Complete 1040x form However, you can make the election for the additional child tax credit even if you do not take the EIC. Complete 1040x form   Electing to use your 2004 earned income may increase or decrease your EIC. Complete 1040x form Take the following steps to decide whether to make the election. Complete 1040x form Figure your 2005 EIC using your 2004 earned income. Complete 1040x form Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. Complete 1040x form Add the results of (1) and (2). Complete 1040x form Figure your 2005 EIC using your 2005 earned income. Complete 1040x form Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. Complete 1040x form Add the results of (4) and (5). Complete 1040x form Compare the results of (3) and (6). Complete 1040x form If (3) is larger than (6), it is to your benefit to make the election. Complete 1040x form If (3) is equal to or smaller than (6), making the election will not help you. Complete 1040x form   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Complete 1040x form   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 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. Complete 1040x form   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. Complete 1040x form When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). Complete 1040x form Getting your 2004 tax return information. Complete 1040x form   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. Complete 1040x form You can also get this information by visiting the IRS website at www. Complete 1040x form irs. Complete 1040x form gov. Complete 1040x form   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Complete 1040x form See Request for Copy or Transcript of Tax Return on page 16. Complete 1040x form Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. Complete 1040x form The additional exemption amount is claimed on new Form 8914. Complete 1040x form The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. Complete 1040x form The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). Complete 1040x form The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. Complete 1040x form 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. Complete 1040x form If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. Complete 1040x form 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). Complete 1040x form To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. Complete 1040x form If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, 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. Complete 1040x form You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Complete 1040x form You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Complete 1040x form Food, clothing, or personal items consumed or used by the displaced individual. Complete 1040x form Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Complete 1040x form Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Complete 1040x form 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. Complete 1040x form 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. Complete 1040x form For more information, see Form 8914. Complete 1040x form Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. Complete 1040x form The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. Complete 1040x form The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. Complete 1040x form The definition of qualified education expenses for a GOZ student also has been expanded. Complete 1040x form In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a GOZ student include the following. Complete 1040x form Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Complete 1040x form For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Complete 1040x form 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. Complete 1040x form 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. Complete 1040x form The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Complete 1040x form You will need to contact the eligible educational institution for qualified room and board costs. Complete 1040x form For more information, see Form 8863. Complete 1040x form Recapture of Federal Mortgage Subsidy 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. Complete 1040x form 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. Complete 1040x form This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. Complete 1040x form Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. Complete 1040x form If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. Complete 1040x form Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Complete 1040x form This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. Complete 1040x form You may also have to reduce certain tax attributes by the amount excluded. Complete 1040x form For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Complete 1040x form Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. Complete 1040x form However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Complete 1040x form The IRS has exercised this authority as follows. Complete 1040x form 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 Hurricane Katrina, Rita, or Wilma. Complete 1040x form 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 Hurricane Katrina, Rita, or Wilma. Complete 1040x form You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. Complete 1040x form You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. Complete 1040x form You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. Complete 1040x form Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. Complete 1040x form The allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Complete 1040x form The special allowance applies only for the first year the property is placed in service. Complete 1040x form The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Complete 1040x form There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Complete 1040x form You can elect not to deduct the special GO Zone depreciation allowance for qualified property. Complete 1040x form If you make this election for any property, it applies to all property in the same class placed in service during the year. Complete 1040x form Qualified GO Zone property. Complete 1040x form   Property that qualifies for the special GO Zone depreciation allowance includes the following. Complete 1040x form Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Complete 1040x form Water utility property. Complete 1040x form Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Complete 1040x form (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Complete 1040x form ) Qualified leasehold improvement property. Complete 1040x form Nonresidential real property and residential rental property. Complete 1040x form   For more information on this property, see Publication 946. Complete 1040x form Other tests to be met. Complete 1040x form   To be qualified GO Zone property, the property must also meet all of the following tests. Complete 1040x form You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. Complete 1040x form The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). Complete 1040x form Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. Complete 1040x form The original use of the property in the GO Zone must begin with you after August 27, 2005. Complete 1040x form Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. Complete 1040x form Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. Complete 1040x form Excepted property. Complete 1040x form   Qualified GO Zone property does not include any of the following. Complete 1040x form Property required to be depreciated using the Alternative Depreciation System (ADS). Complete 1040x form Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Complete 1040x form Property for which you are claiming a commercial revitalization deduction. Complete 1040x form Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. Complete 1040x form Any gambling or animal racing property (as defined below). Complete 1040x form Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. Complete 1040x form   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Complete 1040x form Recapture of special allowance. Complete 1040x form   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Complete 1040x form Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. Complete 1040x form Increased dollar limit. Complete 1040x form   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Complete 1040x form   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. Complete 1040x form Qualified section 179 GO Zone property. Complete 1040x form   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). Complete 1040x form Section 179 property does not include nonresidential real property or residential rental property. Complete 1040x form For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Complete 1040x form Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. Complete 1040x form Hurricane Katrina employee. Complete 1040x form   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. Complete 1040x form Qualified wages. Complete 1040x form   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. Complete 1040x form However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. Complete 1040x form   For more information, see Form 5884. Complete 1040x form Certification requirements. Complete 1040x form   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. Complete 1040x form An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. Complete 1040x form The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. Complete 1040x form Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. Complete 1040x form Instead, the employer should keep these Forms 8850 with the employer's other records. Complete 1040x form For more information, see Form 8850 and its instructions. Complete 1040x form Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. Complete 1040x form The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Complete 1040x form Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Complete 1040x form Use Form 5884-A to claim the credit. Complete 1040x form See the following rules and definitions for each hurricane. Complete 1040x form Employers affected by Hurricane Katrina. Complete 1040x form   The following definitions apply to employers affected by Hurricane Katrina. Complete 1040x form Eligible employer. Complete 1040x form   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. Complete 1040x form Eligible employee. Complete 1040x form   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. Complete 1040x form An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. Complete 1040x form Employers affected by Hurricane Rita. Complete 1040x form   The following definitions apply to employers affected by Hurricane Rita. Complete 1040x form Eligible employer. Complete 1040x form   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. Complete 1040x form Eligible employee. Complete 1040x form   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. Complete 1040x form An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. Complete 1040x form Employers affected by Hurricane Wilma. Complete 1040x form   The following definitions apply to employers affected by Hurricane Wilma. Complete 1040x form Eligible employer. Complete 1040x form   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. Complete 1040x form Eligible employee. Complete 1040x form   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. Complete 1040x form An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. Complete 1040x form Qualified wages. Complete 1040x form   Qualified wages are wages you paid or incurred before January 1, 2006, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable hurricane, and ending on the date your trade or business resumed significant operations at that place. Complete 1040x form In addition, the wages must have been paid or incurred after the following date. Complete 1040x form August 28, 2005, for Hurricane Katrina. Complete 1040x form September 23, 2005, for Hurricane Rita. Complete 1040x form October 23, 2005, for Hurricane Wilma. Complete 1040x form    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. Complete 1040x form    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Complete 1040x form Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Complete 1040x form Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Complete 1040x form   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. Complete 1040x form For a special rule that applies to railroad employees, see section 51(h)(1)(B). Complete 1040x form   Qualified wages do not include the following. Complete 1040x form Wages paid to your dependent or a related individual. Complete 1040x form See section 51(i)(1). Complete 1040x form Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. Complete 1040x form Wages for services of replacement workers during a strike or lockout. Complete 1040x form   For more information, see Form 5884-A. Complete 1040x form Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. Complete 1040x form 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 January 1, 2006, through July 1, 2006. Complete 1040x form 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). Complete 1040x form Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Complete 1040x form The employer must use Form 5884-A to claim the credit. Complete 1040x form A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. Complete 1040x form The employee cannot be your dependent or a related individual. Complete 1040x form See section 51(i)(1). Complete 1040x form For more information, see Form 5884-A. Complete 1040x form Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. Complete 1040x form The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). Complete 1040x form However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. Complete 1040x form August 27, 2005, if any portion of the property is located in the GO Zone. Complete 1040x form September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Complete 1040x form October 22, 2005, if any portion of the property is located in the Wilma GO Zone. Complete 1040x form The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. Complete 1040x form The increase in the limit applies only to costs paid or incurred before 2008. Complete 1040x form However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. Complete 1040x form For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. Complete 1040x form Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Complete 1040x form Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone 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. Complete 1040x form Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. Complete 1040x form For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Complete 1040x form For certified historic structures, the credit percentage is increased from 20% to 26%. Complete 1040x form For more information, see Form 3468, Investment Credit. Complete 1040x form Request for Copy or Transcript of Tax Return Request for copy of tax return. Complete 1040x form   You can use Form 4506 to order a copy of your tax return. Complete 1040x form Generally, there is a $39. Complete 1040x form 00 fee for requesting each copy of a tax return. Complete 1040x form If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Hurricane Katrina”) is written in red across the top of the form when filed. Complete 1040x form Request for transcript of tax return. Complete 1040x form   You can use Form 4506-T to order a free transcript of your tax return. Complete 1040x form A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Complete 1040x form You can also call 1-800-829-1040 to order a transcript. Complete 1040x form How To Get Tax Help Special IRS assistance. Complete 1040x form   The IRS is providing special help for those affected by Hurricane Katrina, Rita, or Wilma, as well as survivors and personal representatives of the victims. Complete 1040x form 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 Hurricane Katrina, Rita, or Wilma, or who have other tax issues related to the hurricanes. Complete 1040x form Call 1-866-562-5227 Monday through Friday In English-7 a. Complete 1040x form m. Complete 1040x form to 10 p. Complete 1040x form m. Complete 1040x form local time In Spanish-8 a. Complete 1040x form m. Complete 1040x form to 9:30 p. Complete 1040x form m. Complete 1040x form local time   The IRS website at www. Complete 1040x form irs. Complete 1040x form gov has notices and other tax relief information. Complete 1040x form Check it periodically for any new guidance. Complete 1040x form Other help from the IRS. Complete 1040x form   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. Complete 1040x form By selecting the method that is best for you, you will have quick and easy access to tax help. Complete 1040x form Contacting your Taxpayer Advocate. Complete 1040x form   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Complete 1040x form   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Complete 1040x form 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. Complete 1040x form   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778. Complete 1040x form Call, write, or fax the Taxpayer Advocate office in your area. Complete 1040x form Call 1-800-829-4059 if you are a TTY/TDD user. Complete 1040x form Visit www. Complete 1040x form irs. Complete 1040x form gov/advocate. Complete 1040x form   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). Complete 1040x form Free tax services. Complete 1040x form   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Complete 1040x form It contains a list of free tax publications and an index of tax topics. Complete 1040x form It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Complete 1040x form Internet. Complete 1040x form You can access the IRS website 24 hours a day, 7 days a week, at www. Complete 1040x form irs. Complete 1040x form gov to: E-file your return. Complete 1040x form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Complete 1040x form Check the status of your refund. Complete 1040x form Click on Where's My Refund. Complete 1040x form Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Complete 1040x form Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Complete 1040x form Download forms, instructions, and publications. Complete 1040x form Order IRS products online. Complete 1040x form Research your tax questions online. Complete 1040x form Search publications online by topic or keyword. Complete 1040x form View Internal Revenue Bulletins (IRBs) published in the last few years. Complete 1040x form Figure your withholdin