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Complete 2005 Taxes Online

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Complete 2005 Taxes Online

Complete 2005 taxes online Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. Complete 2005 taxes online Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Complete 2005 taxes online Definitions The following definitions are used throughout this publication. Complete 2005 taxes online Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. Complete 2005 taxes online See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Complete 2005 taxes online Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. Complete 2005 taxes online You will need to know this date when using this publication for the various tax provisions. Complete 2005 taxes online Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Complete 2005 taxes online Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. Complete 2005 taxes online 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. Complete 2005 taxes online 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. Complete 2005 taxes online 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. Complete 2005 taxes online 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Complete 2005 taxes online 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Complete 2005 taxes online Charles, Stone, Taney, Vernon, and Webster. Complete 2005 taxes online 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Complete 2005 taxes online 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. Complete 2005 taxes online *For more details, go to www. Complete 2005 taxes online fema. Complete 2005 taxes online gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. Complete 2005 taxes online Charitable Giving Incentives. Complete 2005 taxes online Net Operating Losses. Complete 2005 taxes online Education Credits. Complete 2005 taxes online Recapture of Federal Mortgage Subsidy. Complete 2005 taxes online Tax Relief for Temporary Relocation. Complete 2005 taxes online Employee Retention Credit. Complete 2005 taxes online Employer Housing Credit and Exclusion. Complete 2005 taxes online Demolition and Clean-up Costs. Complete 2005 taxes online Increase in Rehabilitation Credit. Complete 2005 taxes online Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Complete 2005 taxes online Clair, and Scott. Complete 2005 taxes online 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Complete 2005 taxes online 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Complete 2005 taxes online 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. Complete 2005 taxes online 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Complete 2005 taxes online 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Complete 2005 taxes online 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. Complete 2005 taxes online Genevieve, St. Complete 2005 taxes online Louis, the Independent City of St. Complete 2005 taxes online Louis, Scott, Sullivan, and Worth. Complete 2005 taxes online 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Complete 2005 taxes online 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. Complete 2005 taxes online 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Complete 2005 taxes online 06/05/2008through07/25/2008 Wisconsin Lafayette. Complete 2005 taxes online * For more details, go to www. Complete 2005 taxes online fema. Complete 2005 taxes online gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Complete 2005 taxes online Individuals. Complete 2005 taxes online   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Complete 2005 taxes online A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. Complete 2005 taxes online   A qualified contribution must also meet all of the following requirements. Complete 2005 taxes online Be paid after May 1, 2008, and before January 1, 2009. Complete 2005 taxes online The contribution must be for relief efforts in one or more Midwestern disaster areas. Complete 2005 taxes online Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Complete 2005 taxes online   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Complete 2005 taxes online You can carry over any contributions you are not able to deduct for 2008 because of this limit. Complete 2005 taxes online In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Complete 2005 taxes online Exception. Complete 2005 taxes online   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. Complete 2005 taxes online Corporations. Complete 2005 taxes online   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. Complete 2005 taxes online Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Complete 2005 taxes online 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 2005 taxes online Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Complete 2005 taxes online Partners and shareholders. Complete 2005 taxes online   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Complete 2005 taxes online More information. Complete 2005 taxes online   For more information, see Publication 526 or Publication 542, Corporations. Complete 2005 taxes online Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Complete 2005 taxes online Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Complete 2005 taxes online The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. Complete 2005 taxes online 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Complete 2005 taxes online 41 cents per mile for the period July 1 through December 31, 2008. Complete 2005 taxes online Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Complete 2005 taxes online You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. Complete 2005 taxes online You cannot claim a deduction or credit for amounts you exclude. Complete 2005 taxes online You must keep records of miles driven, time, place (or use), and purpose of the mileage. Complete 2005 taxes online The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Complete 2005 taxes online 50. Complete 2005 taxes online 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Complete 2005 taxes online 58. Complete 2005 taxes online 5 cents per mile for the period July 1 through December 31, 2008. Complete 2005 taxes online Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Complete 2005 taxes online The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Complete 2005 taxes online For more information, see Publication 547. Complete 2005 taxes online Limits on personal casualty or theft losses. Complete 2005 taxes online   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. Complete 2005 taxes online Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. Complete 2005 taxes online When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Complete 2005 taxes online A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. Complete 2005 taxes online When to deduct the loss. Complete 2005 taxes online   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Complete 2005 taxes online However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Complete 2005 taxes online Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Complete 2005 taxes online   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. Complete 2005 taxes online Cross out “2008” and enter “2007” at the top of Form 4684. Complete 2005 taxes online Time limit for making election. Complete 2005 taxes online   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Complete 2005 taxes online The due date (without extensions) for filing your 2008 income tax return. Complete 2005 taxes online The due date (with extensions) for filing your 2007 income tax return. Complete 2005 taxes online Example. Complete 2005 taxes online If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. Complete 2005 taxes online Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Complete 2005 taxes online 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 2005 taxes online Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). Complete 2005 taxes online However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. Complete 2005 taxes online For more information, see the Instructions for Form 4684. Complete 2005 taxes online Net Operating Losses This benefit applies only to the counties in Table 1. Complete 2005 taxes online Qualified disaster recovery assistance loss. Complete 2005 taxes online   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Complete 2005 taxes online However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. Complete 2005 taxes online In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Complete 2005 taxes online   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. Complete 2005 taxes online Qualified disaster recovery assistance casualty loss. Complete 2005 taxes online   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. Complete 2005 taxes online For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. Complete 2005 taxes online Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Complete 2005 taxes online More information. Complete 2005 taxes online   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Complete 2005 taxes online IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. Complete 2005 taxes online Definitions Qualified disaster recovery assistance distribution. Complete 2005 taxes online   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Complete 2005 taxes online The distribution was made on or after the applicable disaster date and before January 1, 2010. Complete 2005 taxes online Your main home was located in a Midwestern disaster area on the applicable disaster date. Complete 2005 taxes online You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. Complete 2005 taxes online 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 2005 taxes online   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. Complete 2005 taxes online Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Complete 2005 taxes online   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Complete 2005 taxes online If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. Complete 2005 taxes online   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. Complete 2005 taxes online Eligible retirement plan. Complete 2005 taxes online   An eligible retirement plan can be any of the following. Complete 2005 taxes online A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Complete 2005 taxes online A qualified annuity plan. Complete 2005 taxes online A tax-sheltered annuity contract. Complete 2005 taxes online A governmental section 457 deferred compensation plan. Complete 2005 taxes online A traditional, SEP, SIMPLE, or Roth IRA. Complete 2005 taxes online Main home. Complete 2005 taxes online   Generally, your main home is the home where you live most of the time. Complete 2005 taxes online A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Complete 2005 taxes online Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Complete 2005 taxes online Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Complete 2005 taxes online However, if you elect, you can include the entire distribution in your income in the year it was received. Complete 2005 taxes online Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Complete 2005 taxes online However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. Complete 2005 taxes online For more information, see Form 8930. Complete 2005 taxes online Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Complete 2005 taxes online If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Complete 2005 taxes online Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Complete 2005 taxes online However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Complete 2005 taxes online You have three years from the day after the date you received the distribution to make a repayment. Complete 2005 taxes online Amounts that are repaid are treated as a qualified rollover and are not included in income. Complete 2005 taxes online Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Complete 2005 taxes online See Form 8930 for more information on how to report repayments. Complete 2005 taxes online Exceptions. Complete 2005 taxes online   You cannot repay the following types of distributions. Complete 2005 taxes online Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Complete 2005 taxes online Required minimum distributions. Complete 2005 taxes online 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 2005 taxes online Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. Complete 2005 taxes online If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. Complete 2005 taxes online For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Complete 2005 taxes online To be a qualified distribution, the distribution must meet all of the following requirements. Complete 2005 taxes online 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 2005 taxes online The distribution was received after the date that was 6 months before the day after the applicable disaster date. Complete 2005 taxes online The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. Complete 2005 taxes online Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Complete 2005 taxes online Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Complete 2005 taxes online A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Complete 2005 taxes online You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Complete 2005 taxes online Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Complete 2005 taxes online The following benefits are available to qualified individuals. Complete 2005 taxes online Increases to the limits for distributions treated as loans from employer plans. Complete 2005 taxes online A 1-year suspension for payments due on plan loans. Complete 2005 taxes online Qualified individual. Complete 2005 taxes online   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. Complete 2005 taxes online 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 2005 taxes online Limits on plan loans. Complete 2005 taxes online   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Complete 2005 taxes online In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Complete 2005 taxes online If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. Complete 2005 taxes online One-year suspension of loan payments. Complete 2005 taxes online   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Complete 2005 taxes online To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. Complete 2005 taxes online Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Complete 2005 taxes online You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. Complete 2005 taxes online Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Complete 2005 taxes online Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. Complete 2005 taxes online Earned income. Complete 2005 taxes online    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 2005 taxes online 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 2005 taxes online Joint returns. Complete 2005 taxes online   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Complete 2005 taxes online If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Complete 2005 taxes online Making the election. Complete 2005 taxes online   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. Complete 2005 taxes online However, you can make the election for the additional child tax credit even if you do not take the EIC. Complete 2005 taxes online   Electing to use your 2007 earned income can increase or decrease your EIC. Complete 2005 taxes online Take the following steps to decide whether to make the election. Complete 2005 taxes online Figure your 2008 EIC using your 2007 earned income. Complete 2005 taxes online Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Complete 2005 taxes online Add the results of (1) and (2). Complete 2005 taxes online Figure your 2008 EIC using your 2008 earned income. Complete 2005 taxes online Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Complete 2005 taxes online Add the results of (4) and (5). Complete 2005 taxes online Compare the results of (3) and (6). Complete 2005 taxes online If (3) is larger than (6), it is to your benefit to make the election. Complete 2005 taxes online If (3) is equal to or smaller than (6), making the election will not help you. Complete 2005 taxes online   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Complete 2005 taxes online   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Complete 2005 taxes online Getting your 2007 tax return information. Complete 2005 taxes online   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. Complete 2005 taxes online You can also get this information by visiting the IRS website at www. Complete 2005 taxes online irs. Complete 2005 taxes online gov. Complete 2005 taxes online   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Complete 2005 taxes online See Request for Copy or Transcript of Tax Return on page 11. Complete 2005 taxes online Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Complete 2005 taxes online You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. Complete 2005 taxes online The additional exemption amount is claimed on Form 8914. Complete 2005 taxes online You can claim an additional exemption amount only one time for a specific individual. Complete 2005 taxes online If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Complete 2005 taxes online The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Complete 2005 taxes online Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Complete 2005 taxes online The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Complete 2005 taxes online If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Complete 2005 taxes online For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. Complete 2005 taxes online 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 2005 taxes online 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 2005 taxes online To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. Complete 2005 taxes online If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Complete 2005 taxes online You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Complete 2005 taxes online You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Complete 2005 taxes online Food, clothing, or personal items consumed or used by the displaced individual. Complete 2005 taxes online Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Complete 2005 taxes online Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Complete 2005 taxes online 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 2005 taxes online 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 2005 taxes online For more information, see Form 8914. Complete 2005 taxes online Education Credits This benefit applies only to the counties in Table 1. Complete 2005 taxes online The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. Complete 2005 taxes online The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. Complete 2005 taxes online The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Complete 2005 taxes online The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Complete 2005 taxes online This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Complete 2005 taxes online In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. Complete 2005 taxes online Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Complete 2005 taxes online For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Complete 2005 taxes online 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 2005 taxes online 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 2005 taxes online The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Complete 2005 taxes online You will need to contact the eligible educational institution for qualified room and board costs. Complete 2005 taxes online For more information, see Form 8863. Complete 2005 taxes online See Form 8917 for the tuition and fees deduction. Complete 2005 taxes online Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Complete 2005 taxes online 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 2005 taxes online 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 2005 taxes online This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. Complete 2005 taxes online Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Complete 2005 taxes online Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. Complete 2005 taxes online If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. Complete 2005 taxes online 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 2005 taxes online This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Complete 2005 taxes online You may also have to reduce certain tax attributes by the amount excluded. Complete 2005 taxes online For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Complete 2005 taxes online Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Complete 2005 taxes online The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. Complete 2005 taxes online 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 2005 taxes online The IRS has exercised this authority as follows. Complete 2005 taxes online In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Complete 2005 taxes online In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Complete 2005 taxes online You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. Complete 2005 taxes online Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Complete 2005 taxes online An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Complete 2005 taxes online The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Complete 2005 taxes online Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Complete 2005 taxes online Use Form 5884-A to claim the credit. Complete 2005 taxes online Employers affected by the severe storms, tornadoes, or flooding. Complete 2005 taxes online   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Complete 2005 taxes online Eligible employer. Complete 2005 taxes online   For this purpose, an eligible employer is any employer who meets all of the following. Complete 2005 taxes online Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Complete 2005 taxes online Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Complete 2005 taxes online Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. Complete 2005 taxes online Eligible employee. Complete 2005 taxes online   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. Complete 2005 taxes online An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. Complete 2005 taxes online Qualified wages. Complete 2005 taxes online   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. Complete 2005 taxes online In addition, the wages must have been paid or incurred after the applicable disaster date. Complete 2005 taxes online    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 2005 taxes online    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Complete 2005 taxes online Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Complete 2005 taxes online Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Complete 2005 taxes online   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 2005 taxes online For a special rule that applies to railroad employees, see section 51(h)(1)(B). Complete 2005 taxes online   Qualified wages do not include the following. Complete 2005 taxes online Wages paid to your dependent or a related individual. Complete 2005 taxes online See section 51(i)(1). Complete 2005 taxes online 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 2005 taxes online Wages for services of replacement workers during a strike or lockout. Complete 2005 taxes online   For more information, see Form 5884-A. Complete 2005 taxes online Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Complete 2005 taxes online An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Complete 2005 taxes online The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. Complete 2005 taxes online 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 2005 taxes online Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Complete 2005 taxes online The employer must use Form 5884-A to claim the credit. Complete 2005 taxes online A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. Complete 2005 taxes online The employee cannot be your dependent or a related individual. Complete 2005 taxes online See section 51(i)(1). Complete 2005 taxes online For more information, see Form 5884-A. Complete 2005 taxes online Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Complete 2005 taxes online You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Complete 2005 taxes online Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Complete 2005 taxes online Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Complete 2005 taxes online Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Complete 2005 taxes online The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. Complete 2005 taxes online For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Complete 2005 taxes online For certified historic structures, the credit percentage is increased from 20% to 26%. Complete 2005 taxes online For more information, see Form 3468, Investment Credit. Complete 2005 taxes online Request for Copy or Transcript of Tax Return Request for copy of tax return. Complete 2005 taxes online   You can use Form 4506 to order a copy of your tax return. Complete 2005 taxes online Generally, there is a $57 fee for requesting each copy of a tax return. Complete 2005 taxes online If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. Complete 2005 taxes online Request for transcript of tax return. Complete 2005 taxes online   You can use Form 4506-T to order a free transcript of your tax return. Complete 2005 taxes online A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Complete 2005 taxes online You can also call 1-800-829-1040 to order a transcript. Complete 2005 taxes online How To Get Tax Help Special IRS assistance. Complete 2005 taxes online   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. Complete 2005 taxes online We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. Complete 2005 taxes online Call 1-866-562-5227 Monday through FridayIn English–7 a. Complete 2005 taxes online m. Complete 2005 taxes online to 10 p. Complete 2005 taxes online m. Complete 2005 taxes online local timeIn Spanish–8 a. Complete 2005 taxes online m. Complete 2005 taxes online to 9:30 p. Complete 2005 taxes online m. Complete 2005 taxes online local time   The IRS website at www. Complete 2005 taxes online irs. Complete 2005 taxes online gov has notices and other tax relief information. Complete 2005 taxes online Check it periodically for any new guidance. Complete 2005 taxes online You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Complete 2005 taxes online By selecting the method that is best for you, you will have quick and easy access to tax help. Complete 2005 taxes online Contacting your Taxpayer Advocate. Complete 2005 taxes online   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Complete 2005 taxes online Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Complete 2005 taxes online Our service is free, confidential, and tailored to meet your needs. Complete 2005 taxes online You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. Complete 2005 taxes online TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Complete 2005 taxes online This includes businesses as well as individuals. Complete 2005 taxes online TAS employees know the IRS and how to navigate it. Complete 2005 taxes online We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. Complete 2005 taxes online TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Complete 2005 taxes online You can call your local advocate, whose number is in your phone book, in Pub. Complete 2005 taxes online 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Complete 2005 taxes online irs. Complete 2005 taxes online gov/advocate. Complete 2005 taxes online You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Complete 2005 taxes online You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Complete 2005 taxes online taxtoolkit. Complete 2005 taxes online irs. Complete 2005 taxes online gov. Complete 2005 taxes online Low Income Taxpayer Clinics (LITCs). Complete 2005 taxes online   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Complete 2005 taxes online LITCs are independent from the IRS. Complete 2005 taxes online Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. Complete 2005 taxes online If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Complete 2005 taxes online For more information, see Publication 4134, Low Income Taxpayer Clinic List. Complete 2005 taxes online This publication is available at www. Complete 2005 taxes online irs. Complete 2005 taxes online gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Complete 2005 taxes online Free tax services. Complete 2005 taxes online   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Complete 2005 taxes online It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Complete 2005 taxes online It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Complete 2005 taxes online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Complete 2005 taxes online Free help with your return. Complete 2005 taxes online   Free help in preparing your return is available nationwide from IRS-trained volunteers. Complete 2005 taxes online The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Complete 2005 taxes online Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Complete 2005 taxes online To find the nearest VITA or TCE site, call 1-800-829-1040. Complete 2005 taxes online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Complete 2005 taxes online To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Complete 2005 taxes online aarp. Complete 2005 taxes online org/money/taxaide. Complete 2005 taxes online   For more information on these programs, go to www. Complete 2005 taxes online irs. Complete 2005 taxes online gov and enter keyword “VITA” in the upper right-hand corner. Complete 2005 taxes online Internet. Complete 2005 taxes online You can access the IRS website at www. Complete 2005 taxes online irs. Complete 2005 taxes online gov 24 hours a day, 7 days a week to: E-file your return. Complete 2005 taxes online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Complete 2005 taxes online Check the status of your 2009 refund. Complete 2005 taxes online Go to www. Complete 2005 taxes online irs. Complete 2005 taxes online gov and click on Where's My Refund. Complete 2005 taxes online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Complete 2005 taxes online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Complete 2005 taxes online Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Complete 2005 taxes online Download forms, instructions, and publications. Complete 2005 taxes online Order IRS products online. Complete 2005 taxes online Research your tax questions online. Complete 2005 taxes online Search publications online by topic or keyword. Complete 2005 taxes online Use the online Internal Revenue Code, Regulations, or other official guidance. Complete 2005 taxes online View Internal Revenue Bulletins (IRBs) published in the last few years. Complete 2005 taxes online Figure your withholding allowances using the withholding calculator online at www. Complete 2005 taxes online irs. Complete 2005 taxes online gov/individuals. Complete 2005 taxes online Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Complete 2005 taxes online Sign up to receive local and national tax news by email. Complete 2005 taxes online Get information on starting and operating a small business. Complete 2005 taxes online Phone. Complete 2005 taxes online Many services are available by phone. Complete 2005 taxes online Ordering forms, instructions, and publications. Complete 2005 taxes online Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Complete 2005 taxes online You should receive your order within 10 days. Complete 2005 taxes online Asking tax questions. Complete 2005 taxes online Call the IRS with your tax questions at 1-800-829-1040. Complete 2005 taxes online Solving problems. Complete 2005 taxes online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Complete 2005 taxes online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Complete 2005 taxes online Call your local Taxpayer Assistance Center for an appointment. Complete 2005 taxes online To find the number, go to www. Complete 2005 taxes online irs. Complete 2005 taxes online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Complete 2005 taxes online TTY/TDD equipment. Complete 2005 taxes online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Complete 2005 taxes online TeleTax topics. Complete 2005 taxes online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Complete 2005 taxes online Refund information. Complete 2005 taxes online To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Complete 2005 taxes online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Complete 2005 taxes online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Complete 2005 taxes online Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Complete 2005 taxes online Refunds are sent out weekly on Fridays. Complete 2005 taxes online If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Complete 2005 taxes online Other refund information. Complete 2005 taxes online To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Complete 2005 taxes online Evaluating the quality of our telephone services. Complete 2005 taxes online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Complete 2005 taxes online One method is for a second IRS representative to listen in on or record random telephone calls. Complete 2005 taxes online Another is to ask some callers to complete a short survey at the end of the call. Complete 2005 taxes online Walk-in. Complete 2005 taxes online Many products and services are available on a walk-in basis. Complete 2005 taxes online Products. Complete 2005 taxes online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Complete 2005 taxes online Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Complete 2005 taxes online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Complete 2005 taxes online Services. Complete 2005 taxes online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Complete 2005 taxes online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Complete 2005 taxes online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Complete 2005 taxes online No appointment is necessary—just walk in. Complete 2005 taxes online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Complete 2005 taxes online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Complete 2005 taxes online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Complete 2005 taxes online All other issues will be handled without an appointment. Complete 2005 taxes online To find the number of your local office, go to www. Complete 2005 taxes online irs. Complete 2005 taxes online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Complete 2005 taxes online Mail. Complete 2005 taxes online You can send your order for forms, instructions, and publications to the address below. Complete 2005 taxes online You should receive a response within 10 days after your request is received. Complete 2005 taxes online Internal Revenue Service1201 N. Complete 2005 taxes online Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Complete 2005 taxes online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Complete 2005 taxes online Prior-year forms, instructions, and publications. Complete 2005 taxes online Tax Map: an electronic research tool and finding aid. Complete 2005 taxes online Tax law frequently asked questions. Complete 2005 taxes online Tax Topics from the IRS telephone response system. Complete 2005 taxes online Internal Revenue Code—Title 26 of the U. Complete 2005 taxes online S. Complete 2005 taxes online Code. Complete 2005 taxes online Fill-in, print, and save features for most tax forms. Complete 2005 taxes online Internal Revenue Bulletins. Complete 2005 taxes online Toll-free and email technical support. Complete 2005 taxes online Two releases during the year. Complete 2005 taxes online – The first release will ship the beginning of January 2010. Complete 2005 taxes online – The final release will ship the beginning of March 2010. Complete 2005 taxes online Purchase the DVD from National Technical Information Service (NTIS) at www. Complete 2005 taxes online irs. Complete 2005 taxes online gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 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The Complete 2005 Taxes Online

Complete 2005 taxes online Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Complete 2005 taxes online General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. Complete 2005 taxes online S. Complete 2005 taxes online Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. Complete 2005 taxes online S. Complete 2005 taxes online Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Complete 2005 taxes online Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. Complete 2005 taxes online S. Complete 2005 taxes online Individual Income Tax Return Sch. Complete 2005 taxes online A & B Itemized Deductions & Interest and Ordinary Dividends Sch. Complete 2005 taxes online C Profit or Loss From Business Sch. Complete 2005 taxes online C-EZ Net Profit From Business Sch. Complete 2005 taxes online D Capital Gains and Losses Sch. Complete 2005 taxes online E Supplemental Income and Loss Sch. Complete 2005 taxes online F Profit or Loss From Farming Sch. Complete 2005 taxes online H Household Employment Taxes Sch. Complete 2005 taxes online J Income Averaging for Farmers and Fishermen Sch. Complete 2005 taxes online R Credit for the Elderly or the Disabled Sch. Complete 2005 taxes online SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Complete 2005 taxes online S. Complete 2005 taxes online Individual Income Tax Return 1065 U. Complete 2005 taxes online S. Complete 2005 taxes online Return of Partnership Income Sch. Complete 2005 taxes online D Capital Gains and Losses Sch. Complete 2005 taxes online K-1 Partner's Share of Income, Deductions, Credits, etc. Complete 2005 taxes online 1120 U. Complete 2005 taxes online S. Complete 2005 taxes online Corporation Income Tax Return Sch. Complete 2005 taxes online D Capital Gains and Losses 1120S U. Complete 2005 taxes online S. Complete 2005 taxes online Income Tax Return for an S Corporation Sch. Complete 2005 taxes online D Capital Gains and Losses and Built-In Gains Sch. Complete 2005 taxes online K-1 Shareholder's Share of Income, Deductions, Credits, etc. Complete 2005 taxes online 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. Complete 2005 taxes online S. Complete 2005 taxes online Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications