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Efile 7004 Tax Extension

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Efile 7004 Tax Extension

Efile 7004 tax extension Index A Affiliated corporations, Aircraft used by affiliated corporations. Efile 7004 tax extension Agri-biodiesel, defined, Agri-biodiesel. Efile 7004 tax extension Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Efile 7004 tax extension Alaska, Transportation between the continental U. Efile 7004 tax extension S. Efile 7004 tax extension and Alaska or Hawaii. Efile 7004 tax extension , Transportation within Alaska or Hawaii. Efile 7004 tax extension , Alaska and Hawaii. Efile 7004 tax extension Baggage, Excess baggage. Efile 7004 tax extension Bonus tickets, Bonus tickets. Efile 7004 tax extension Credits or refunds, Credits or refunds. Efile 7004 tax extension Exemptions, Exemptions. Efile 7004 tax extension Export, Exportation. Efile 7004 tax extension Fixed-wing aircraft, Fixed-wing aircraft uses. Efile 7004 tax extension Hawaii, Transportation between the continental U. Efile 7004 tax extension S. Efile 7004 tax extension and Alaska or Hawaii. Efile 7004 tax extension , Transportation within Alaska or Hawaii. Efile 7004 tax extension , Alaska and Hawaii. Efile 7004 tax extension Helicopters, Certain helicopter uses. Efile 7004 tax extension , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Efile 7004 tax extension Package tours, Package tours. Efile 7004 tax extension Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Efile 7004 tax extension , Liability for tax. Efile 7004 tax extension Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Efile 7004 tax extension Travel agency, Liability for tax. Efile 7004 tax extension Uninterrupted international, Uninterrupted international air transportation. Efile 7004 tax extension Aircraft, Fixed-wing aircraft uses. Efile 7004 tax extension Affiliated corporations, Aircraft used by affiliated corporations. Efile 7004 tax extension Small planes, Small aircraft. Efile 7004 tax extension Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Efile 7004 tax extension 15). Efile 7004 tax extension Alaska Air transportation taxes, Transportation between the continental U. Efile 7004 tax extension S. Efile 7004 tax extension and Alaska or Hawaii. Efile 7004 tax extension Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Efile 7004 tax extension Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Efile 7004 tax extension Alternative fuel, defined, Other fuels. Efile 7004 tax extension American Red Cross, International organizations and the American Red Cross. Efile 7004 tax extension Answering service, Answering services. Efile 7004 tax extension Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Efile 7004 tax extension Approved terminal, defined, Approved terminal or refinery. Efile 7004 tax extension Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Efile 7004 tax extension B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Efile 7004 tax extension Blended taxable fuel, defined, Blended taxable fuel. Efile 7004 tax extension Blender, defined, Blender. Efile 7004 tax extension Blocked pump, Blocked pump. Efile 7004 tax extension Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Efile 7004 tax extension 11). Efile 7004 tax extension , Qualified blood collector organizations. Efile 7004 tax extension Boats, In a boat engaged in commercial fishing (No. Efile 7004 tax extension 4). Efile 7004 tax extension Bonus tickets, Bonus tickets. Efile 7004 tax extension Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Efile 7004 tax extension Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Efile 7004 tax extension Buses, In certain intercity and local buses (No. Efile 7004 tax extension 5). Efile 7004 tax extension , In a qualified local bus (No. Efile 7004 tax extension 6). Efile 7004 tax extension , In a school bus (No. Efile 7004 tax extension 7). Efile 7004 tax extension Tire tax, Qualifying intercity or local bus. Efile 7004 tax extension C Cellulosic biofuel, Cellulosic biofuel. Efile 7004 tax extension Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Efile 7004 tax extension Exemptions, Exemption from tax. Efile 7004 tax extension Producer, Coal Production, Coal production. Efile 7004 tax extension Selling price, Determining tonnage or selling price. Efile 7004 tax extension Tax rates, Tax rates. Efile 7004 tax extension Coin-operated telephones, Coin-operated telephones. Efile 7004 tax extension Comments, Comments and suggestions. Efile 7004 tax extension Commercial aviation, In commercial aviation (other than foreign trade). Efile 7004 tax extension Commercial fishing, In a boat engaged in commercial fishing (No. Efile 7004 tax extension 4). Efile 7004 tax extension Commercial waterway transportation, Commercial waterway transportation. Efile 7004 tax extension Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Efile 7004 tax extension Local telephone service, Local telephone service. Efile 7004 tax extension Local-only service, Local-only service. Efile 7004 tax extension Private communication service, Private communication service. Efile 7004 tax extension Teletypewriter exchange service, Teletypewriter exchange service. Efile 7004 tax extension Credit card purchases Aviation gasoline, Credit card purchases. Efile 7004 tax extension Gasoline, Credit card purchases. Efile 7004 tax extension Kerosene for use in aviation, Credit card purchases. Efile 7004 tax extension Undyed diesel fuel, Credit Card Purchases. Efile 7004 tax extension Undyed kerosene, Credit Card Purchases. Efile 7004 tax extension Credit or refund Gas guzzler tax, Credit or refund. Efile 7004 tax extension Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Efile 7004 tax extension Retail tax, Credits or refunds. Efile 7004 tax extension Tire tax, Credit or refund. Efile 7004 tax extension Vaccines, Credit or refund. Efile 7004 tax extension Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Efile 7004 tax extension Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Efile 7004 tax extension Enterer, defined, Enterer. Efile 7004 tax extension Entry, defined, Entry. Efile 7004 tax extension Environmental taxes Credit or refund, Credits or refunds. Efile 7004 tax extension Exceptions, Exceptions. Efile 7004 tax extension Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Efile 7004 tax extension Exempt communication services American Red Cross, International organizations and the American Red Cross. Efile 7004 tax extension Answering service, Answering services. Efile 7004 tax extension Coin-operated telephones, Coin-operated telephones. Efile 7004 tax extension Installation charges, Installation charges. Efile 7004 tax extension International organizations, International organizations and the American Red Cross. Efile 7004 tax extension Mobile radio telephone service, Mobile radio telephone service. Efile 7004 tax extension News services, News services. Efile 7004 tax extension Nonprofit educational organizations, Nonprofit educational organizations. Efile 7004 tax extension Nonprofit hospitals, Nonprofit hospitals. Efile 7004 tax extension Private communication service, Private communication service. Efile 7004 tax extension Qualified blood collector organizations, Qualified blood collector organizations. Efile 7004 tax extension Radio broadcasts, News services. Efile 7004 tax extension Security systems, Telephone-operated security systems. Efile 7004 tax extension Exempt sales, heavy trucks, Sales exempt from tax. Efile 7004 tax extension Exemptions Air transportation taxes, Exemptions. Efile 7004 tax extension Bonus tickets, Bonus tickets. Efile 7004 tax extension Coal, Exemption from tax. Efile 7004 tax extension Communications taxes, Exemptions Federal government, Federal, state, and local government. Efile 7004 tax extension Fixed-wing aircraft, Fixed-wing aircraft uses. Efile 7004 tax extension For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Efile 7004 tax extension Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Efile 7004 tax extension Military personnel, Military personnel on international trips. Efile 7004 tax extension Nonprofit educational organizations, Federal, state, and local government. Efile 7004 tax extension , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Efile 7004 tax extension , Exemptions Taxable tires, Tires exempt from tax. Efile 7004 tax extension Vessel supplies, Exemptions Export, Export (No. Efile 7004 tax extension 3). Efile 7004 tax extension Exported taxable fuel, Exported taxable fuel. Efile 7004 tax extension F Farming, On a farm for farming purposes (No. Efile 7004 tax extension 1). Efile 7004 tax extension Federal government, Federal, state, and local government. Efile 7004 tax extension Fishing, In a boat engaged in commercial fishing (No. Efile 7004 tax extension 4). Efile 7004 tax extension Fishing rods and fishing poles. Efile 7004 tax extension , Fishing rods and fishing poles. Efile 7004 tax extension Fishing tackle boxes, Fishing tackle boxes. Efile 7004 tax extension Fixed-wing aircraft, Fixed-wing aircraft uses. Efile 7004 tax extension Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Efile 7004 tax extension 9). Efile 7004 tax extension Form 1363, Exportation. Efile 7004 tax extension 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Efile 7004 tax extension , Attachments to Form 720. Efile 7004 tax extension 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Efile 7004 tax extension 720, Claiming A Refund, Form 6197. Efile 7004 tax extension , Filing Form 720 720X, Form 720X. Efile 7004 tax extension 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Efile 7004 tax extension Due dates, Due dates. Efile 7004 tax extension Final return, Final return. Efile 7004 tax extension Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Efile 7004 tax extension Gas guzzler tax Automobiles, Automobiles. Efile 7004 tax extension Credit or refund, Credit or refund. Efile 7004 tax extension Limousines, Automobiles. Efile 7004 tax extension Vehicles not subject to tax, Vehicles not subject to tax. Efile 7004 tax extension Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Efile 7004 tax extension H Hawaii, air transportation taxes, Transportation between the continental U. Efile 7004 tax extension S. Efile 7004 tax extension and Alaska or Hawaii. Efile 7004 tax extension Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Efile 7004 tax extension Further manufacture, Further manufacture. Efile 7004 tax extension Installment sales, Installment sales. Efile 7004 tax extension Parts or accessories, Parts or accessories. Efile 7004 tax extension Presumptive retail sales price, Presumptive retail sales price. Efile 7004 tax extension Related persons, Related person. Efile 7004 tax extension Separate purchases, Separate purchase. Efile 7004 tax extension Tax base, Determination of tax base. Efile 7004 tax extension Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Efile 7004 tax extension Help (see Tax help) Highway vehicle, Highway vehicle. Efile 7004 tax extension , In a highway vehicle owned by the United States that is not used on a highway (No. Efile 7004 tax extension 12). Efile 7004 tax extension Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Efile 7004 tax extension I Identifying number, Taxpayer identification number. Efile 7004 tax extension Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Efile 7004 tax extension 5). Efile 7004 tax extension Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Efile 7004 tax extension Local-only service, Local-only service. Efile 7004 tax extension M Manufacturer, defined, Manufacturer. Efile 7004 tax extension Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Efile 7004 tax extension Lease payments, Partial payments. Efile 7004 tax extension Partial payments, Partial payments. Efile 7004 tax extension Registration, Registration requirements. Efile 7004 tax extension Related person, Related person. Efile 7004 tax extension Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Efile 7004 tax extension Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Efile 7004 tax extension Military aircraft, In military aircraft (No. Efile 7004 tax extension 16). Efile 7004 tax extension Mobile radio telephone service, Mobile radio telephone service. Efile 7004 tax extension N News services, News services. Efile 7004 tax extension Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Efile 7004 tax extension 13). Efile 7004 tax extension Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Efile 7004 tax extension Nonprofit educational organizations, Nonprofit educational organizations. Efile 7004 tax extension , Federal, state, and local government. Efile 7004 tax extension Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Efile 7004 tax extension 2). Efile 7004 tax extension Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Efile 7004 tax extension Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Efile 7004 tax extension Dyed kerosene, Penalty. Efile 7004 tax extension Pipeline operator, defined, Pipeline operator. Efile 7004 tax extension Position holder, defined, Position holder. Efile 7004 tax extension Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Efile 7004 tax extension 6). Efile 7004 tax extension R Rack, defined, Rack. Efile 7004 tax extension Radio broadcasts, News services. Efile 7004 tax extension Records, Refiner, defined, Refiner. Efile 7004 tax extension Refinery, defined, Refinery. Efile 7004 tax extension Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Efile 7004 tax extension Registrant, Taxable fuel registrant. Efile 7004 tax extension Registrant, defined, Registrant. Efile 7004 tax extension Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Efile 7004 tax extension Sport fishing equipment, Related person. Efile 7004 tax extension Removal, defined, Removal. Efile 7004 tax extension Retail tax Credits or refunds, Credits or refunds. Efile 7004 tax extension Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Efile 7004 tax extension S Sale, defined, Sale. Efile 7004 tax extension Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Efile 7004 tax extension Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Efile 7004 tax extension Cost of transportation, Manufacturers taxes based on sale price. Efile 7004 tax extension Delivery costs, Manufacturers taxes based on sale price. Efile 7004 tax extension Discounts, Manufacturers taxes based on sale price. Efile 7004 tax extension Installation costs, Manufacturers taxes based on sale price. Efile 7004 tax extension Insurance costs, Manufacturers taxes based on sale price. Efile 7004 tax extension Local advertising charges, Manufacturers taxes based on sale price. Efile 7004 tax extension Manufacturers excise tax, Manufacturers taxes based on sale price. Efile 7004 tax extension Rebates, Manufacturers taxes based on sale price. Efile 7004 tax extension Retail dealer preparation costs, Manufacturers taxes based on sale price. Efile 7004 tax extension Warranty charges, Manufacturers taxes based on sale price. Efile 7004 tax extension School bus, In a school bus (No. Efile 7004 tax extension 7). Efile 7004 tax extension Second generation biofuel, Second generation biofuel. Efile 7004 tax extension Security systems, Telephone-operated security systems. Efile 7004 tax extension Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Efile 7004 tax extension Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Efile 7004 tax extension State and local governments, Federal, state, and local government. Efile 7004 tax extension State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Efile 7004 tax extension 14). Efile 7004 tax extension State or nonprofit educational organization use, Sales by registered ultimate vendors. Efile 7004 tax extension State use, Registered ultimate vendor (state use). Efile 7004 tax extension , State use. Efile 7004 tax extension State, defined, State. Efile 7004 tax extension Suggestions, Comments and suggestions. Efile 7004 tax extension T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Efile 7004 tax extension Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Efile 7004 tax extension Electric outboard motor, Electric outboard boat motors. Efile 7004 tax extension International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Efile 7004 tax extension Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Efile 7004 tax extension Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Efile 7004 tax extension Teletypewriter exchange service, Teletypewriter exchange service. Efile 7004 tax extension Terminal operator, defined, Terminal operator. Efile 7004 tax extension Terminal, defined, Terminal. Efile 7004 tax extension Throughputter, defined, Throughputter. Efile 7004 tax extension Tires Credit against heavy truck tax, Tire credit. Efile 7004 tax extension Credit or refund of tax, Credit or refund. Efile 7004 tax extension Train, Use in a train. Efile 7004 tax extension Train (Diesel-powered), Diesel-powered train. Efile 7004 tax extension Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Efile 7004 tax extension TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Efile 7004 tax extension , Two-party exchanges. Efile 7004 tax extension U Ultimate purchaser, Ultimate purchaser. Efile 7004 tax extension Uninterrupted international air transportation, Uninterrupted international air transportation. Efile 7004 tax extension , Military personnel on international trips. Efile 7004 tax extension Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Efile 7004 tax extension 8). Efile 7004 tax extension Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Efile 7004 tax extension Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Efile 7004 tax extension Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Efile 7004 tax extension Law enforcement, Vehicles not subject to tax. Efile 7004 tax extension Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Efile 7004 tax extension Vessel operator, defined, Vessel operator. Efile 7004 tax extension W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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IRS Tiene $760 Millones para Personas Que No Han Presentado Declaraciones de Impuestos del 2010

IR-2014-30SP, 19 de marzo de 2014

WASHINGTON — Reembolsos que llegan a un total de casi $760 millones pueden estar esperando aproximadamente 918,600 contribuyentes que no presentaron una declaración federal de impuestos por ingresos para el año 2010, anunció hoy el Servicio de Impuestos Internos. Sin embargo, para recolectar el dinero, deberá presentarse al IRS una declaración para el año 2010 a más tardar el martes, 15 de abril de 2014.

"La ventana se está cerrando rápidamente para las personas a quienes se adeudan reembolsos del 2010 que no han presentado una declaración de impuestos", dijo el Comisionado del IRS John Koskinen. "Animamos a los estudiantes, trabajadores a tiempo parcial y otros que no han presentado declaraciones del 2010 a fijarse en esto antes de venza el plazo el 15 de abril".

El IRS calcula que la mitad de estos reembolsos potenciales para el año 2010 serían de más de $571 dólares.

Es posible que algunas personas no presentaron una declaración de impuestos porque tuvieron muy poco ingreso y el requisito de presentar una declaración no obligaba aunque tuvieran impuestos retenidos de sus salarios o hicieran pagos estimados trimestrales. En casos donde no se haya presentado una declaración, la ley establece para la mayoría de los contribuyentes una ventana de tres años para la oportunidad de reclamar un reembolso. Si no se presenta una declaración para reclamar un reembolso dentro del plazo de tres años, el dinero se convierte en propiedad del Tesoro de EE.UU.

Para declaraciones del 2010, la ventana se cierra el 15 de abril de 2014. La ley requiere que la declaración esté remitida correctamente, puesta al correo y sellada para esa fecha. No hay penalidad por presentar una declaración retrasada que califica para un reembolso.

El IRS recuerda a los contribuyentes que buscan un reembolso de 2010 que sus cheques pudieran ser retenidos si no han presentado declaraciones de impuestos para 2011 y 2012. Además, el reembolso será aplicado a cualquier monto que aún se deba al IRS o a su agencia tributaria estatal y puede utilizarse para compensar la manutención de menores que esté sin pagar o deudas federales pasadas tales como los préstamos estudiantiles.

Al no presentar una declaración, las personas se arriesgan a perder más que su reembolso de impuestos retenidos o pagados durante el año 2010. Además, muchos trabajadores de ingresos bajos y moderados quizá no reclamaron el Crédito Tributario por Ingreso del Trabajo (EITC). Para el año 2010, el crédito tiene un valor de hasta $5,666. El EITC ayuda a individuos y familias cuyos ingresos están por debajo de ciertos límites. Los límites para el año 2010 fueron:

  • $43,352 ($48,362 si casado declarando juntos) para aquellos con tres niños calificados o más,
  • $40,363 ($45,373 si casado declarando juntos) para aquellos con dos niños calificados,
  • $35,535 ($40,545 si casado declarando juntos) para aquellos con un niño calificado, y
  • $13,460 ($18,470 si casado declarando juntos) para aquellos sin niños calificados.

Los formularios e instrucciones de impuestos del IRS para este año tributario y años anteriores están disponibles en la página Forms and Publications (en inglés) de IRS.gov o llamando gratis al 800-829-3676. Los contribuyentes a quienes les faltan los formularios W-2, 1098, 1099 ó 5498 para 2010, 2011 ó 2012 deberían solicitar copias de su empleador, banco u otro pagador.

Si estos esfuerzos no dan resultado, los contribuyentes pueden obtener una transcripción gratuita mostrando información de estos documentos visitando IRS.gov. Los contribuyentes también pueden presentar el Formulario 4506-T (en inglés) para solicitar una transcripción de su declaración de impuestos.

Personas que no presentaron una declaración del 2010 con posible reembolso:

 

Estado o Distrito

Número Estimado de Individuos

Medio Potencial de Reembolso

Total Potencial de Reembolso*

 

Alabama

15,700

$574

$12,473,000

Alaska

4,700

$649

$4,810,000

Arizona

23,800

$508

$17,517,000

Arkansas

8,400

$562

$6,667,000

California

86,500

$519

$69,752,000

Colorado

17,100

$567

$14,061,000

Connecticut

11,700

$620

$10,304,000

Delaware

3,800

$573

$3,126,000

District of Columbia

3,500

$604

$3,080,000

Florida

56,800

$593

$48,407,000

Georgia

28,400

$539

$22,504,000

Hawaii

6,200

$586

$5,413,000

Idaho

3,500

$490

$2,604,000

Illinois

37,900

$626

$32,696,000

Indiana

19,600

$570

$15,478,000

Iowa

9,200

$576

$7,050,000

Kansas

9,300

$522

$6,986,000

Kentucky

11,500

$576

$8,975,000

Louisiana

17,500

$603

$15,579,000

Maine

3,500

$502

$2,373,000

Maryland

20,700

$575

$18,002,000

Massachusetts

21,000

$560

$17,856,000

Michigan

29,200

$597

$24,259,000

Minnesota

12,700

$516

$9,582,000

Mississippi

8,500

$556

$6,769,000

Missouri

17,900

$514

$13,153,000

Montana

2,900

$534

$2,338,000

Nebraska

4,500

$528

$3,368,000

Nevada

11,400

$570

$9,156,000

New Hampshire

3,800

$602

$3,245,000

New Jersey

29,500

$639

$26,712,000

New Mexico

7,200

$572

$5,915,000

New York

57,400

$623

$50,543,000

North Carolina

24,300

$494

$17,538,000

North Dakota

1,900

$600

$1,551,000

Ohio

32,100

$560

$24,508,000

Oklahoma

15,100

$585

$12,246,000

Oregon

14,300

$519

$10,359,000

Pennsylvania

37,400

$614

$31,009,000

Rhode Island

3,000

$598

$2,472,000

South Carolina

10,200

$532

$7,756,000

South Dakota

2,100

$558

$1,605,000

Tennessee

16,300

$559

$12,839,000

Texas

80,600

$588

$71,998,000

Utah

6,100

$518

$4,705,000

Vermont

1,600

$519

$1,136,000

Virginia

26,300

$568

$22,376,000

Washington

24,800

$640

$23,033,000

West Virginia

4,100

$626

$3,534,000

Wisconsin

10,900

$516

$8,423,000

Wyoming

2,200

$648

$2,045,000

Totals

918,600

$571

$759,889,000

               

    * Excluyendo el Crédito Tributario por Ingreso del Trabajo (EITC) y otros créditos.

Page Last Reviewed or Updated: 19-Mar-2014

The Efile 7004 Tax Extension

Efile 7004 tax extension Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. Efile 7004 tax extension Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. Efile 7004 tax extension Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. Efile 7004 tax extension Any forgiven tax liability owed to the IRS will not have to be paid. Efile 7004 tax extension Any forgiven tax liability that has already been paid will be refunded. Efile 7004 tax extension (See Refund of Taxes Paid, later. Efile 7004 tax extension ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. Efile 7004 tax extension Then read Amount of Tax Forgiven. Efile 7004 tax extension Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. Efile 7004 tax extension Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. Efile 7004 tax extension See Minimum Amount of Relief later under Amount of Tax Forgiven. Efile 7004 tax extension Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. Efile 7004 tax extension Oklahoma City attack. Efile 7004 tax extension   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. Efile 7004 tax extension Example 1. Efile 7004 tax extension A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. Efile 7004 tax extension His income tax is forgiven for 1994 and 1995. Efile 7004 tax extension Example 2. Efile 7004 tax extension A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. Efile 7004 tax extension She subsequently died of her wounds in 1996. Efile 7004 tax extension Her income tax is forgiven for 1994, 1995, and 1996. Efile 7004 tax extension September 11 attacks and anthrax attacks. Efile 7004 tax extension   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. Efile 7004 tax extension Example 1. Efile 7004 tax extension A Pentagon employee died in the September 11 attack. Efile 7004 tax extension Her income tax is forgiven for 2000 and 2001. Efile 7004 tax extension Example 2. Efile 7004 tax extension A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. Efile 7004 tax extension His income tax liability is forgiven for 2000, 2001, and 2002. Efile 7004 tax extension Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. Efile 7004 tax extension On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. Efile 7004 tax extension To figure the tax to be forgiven, use the following worksheets. Efile 7004 tax extension Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). Efile 7004 tax extension Use Worksheet B for any eligible year the decedent filed a joint return. Efile 7004 tax extension See the illustrated Worksheet B near the end of this publication. Efile 7004 tax extension Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. Efile 7004 tax extension Instead, complete Worksheet C and file a return for the decedent's last tax year. Efile 7004 tax extension See Minimum Amount of Relief, later. Efile 7004 tax extension If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. Efile 7004 tax extension In English–7 a. Efile 7004 tax extension m. Efile 7004 tax extension to 10 p. Efile 7004 tax extension m. Efile 7004 tax extension local time. Efile 7004 tax extension In Spanish–8 a. Efile 7004 tax extension m. Efile 7004 tax extension to 9:30 p. Efile 7004 tax extension m. Efile 7004 tax extension local time. Efile 7004 tax extension Both spouses died. Efile 7004 tax extension   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. Efile 7004 tax extension Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). Efile 7004 tax extension If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. Efile 7004 tax extension However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. Efile 7004 tax extension The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. Efile 7004 tax extension Residents of community property states. Efile 7004 tax extension   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. Efile 7004 tax extension Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. Efile 7004 tax extension Worksheet B. Efile 7004 tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Efile 7004 tax extension 1       2 Enter the decedent's taxable income. Efile 7004 tax extension Figure taxable income as if a separate return had been filed. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 2       3 Enter the decedent's total tax. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 4       5 Subtract line 4 from line 3. Efile 7004 tax extension 5       6 Enter the surviving spouse's taxable income. Efile 7004 tax extension Figure taxable income as if a separate return had been filed. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 6       7 Enter the surviving spouse's total tax. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Efile 7004 tax extension 8       9 Subtract line 8 from line 7. Efile 7004 tax extension 9       10 Add lines 5 and 9. Efile 7004 tax extension 10       11 Enter the total tax from the joint return. Efile 7004 tax extension See Table 1 on page 5 for the line number for years before 2002. Efile 7004 tax extension 11       12 Add lines 4 and 8. Efile 7004 tax extension 12       13 Subtract line 12 from line 11. Efile 7004 tax extension 13       14 Divide line 5 by line 10. Efile 7004 tax extension Enter the result as a decimal. Efile 7004 tax extension 14       15 Tax to be forgiven. Efile 7004 tax extension Multiply line 13 by line 14 and enter the result. Efile 7004 tax extension 15       Note. Efile 7004 tax extension If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Efile 7004 tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Efile 7004 tax extension If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Efile 7004 tax extension The IRS will determine the amount to be refunded. Efile 7004 tax extension Worksheet B. Efile 7004 tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Efile 7004 tax extension 1       2 Enter the decedent's taxable income. Efile 7004 tax extension Figure taxable income as if a separate return had been filed. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 2       3 Enter the decedent's total tax. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 4       5 Subtract line 4 from line 3. Efile 7004 tax extension 5       6 Enter the surviving spouse's taxable income. Efile 7004 tax extension Figure taxable income as if a separate return had been filed. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 6       7 Enter the surviving spouse's total tax. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Efile 7004 tax extension 8       9 Subtract line 8 from line 7. Efile 7004 tax extension 9       10 Add lines 5 and 9. Efile 7004 tax extension 10       11 Enter the total tax from the joint return. Efile 7004 tax extension See Table 1 on page 5 for the line number for years before 2002. Efile 7004 tax extension 11       12 Add lines 4 and 8. Efile 7004 tax extension 12       13 Subtract line 12 from line 11. Efile 7004 tax extension 13       14 Divide line 5 by line 10. Efile 7004 tax extension Enter the result as a decimal. Efile 7004 tax extension 14       15 Tax to be forgiven. Efile 7004 tax extension Multiply line 13 by line 14 and enter the result. Efile 7004 tax extension 15       Note. Efile 7004 tax extension If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Efile 7004 tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Efile 7004 tax extension If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Efile 7004 tax extension The IRS will determine the amount to be refunded. Efile 7004 tax extension Instructions for Worksheet B Table 1. Efile 7004 tax extension Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Efile 7004 tax extension * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Efile 7004 tax extension ** File Form 4506 to get a transcript of the decedent's account. Efile 7004 tax extension Table 1. Efile 7004 tax extension Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. Efile 7004 tax extension * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. Efile 7004 tax extension ** File Form 4506 to get a transcript of the decedent's account. Efile 7004 tax extension Lines 2 and 6. Efile 7004 tax extension   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. Efile 7004 tax extension   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. Efile 7004 tax extension Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. Efile 7004 tax extension Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. Efile 7004 tax extension   Allocate business deductions to the owner of the business. Efile 7004 tax extension Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. Efile 7004 tax extension Lines 3 and 7. Efile 7004 tax extension   Figure the total tax as if a separate return had been filed. Efile 7004 tax extension The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. Efile 7004 tax extension When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. Efile 7004 tax extension   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. Efile 7004 tax extension If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. Efile 7004 tax extension Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. Efile 7004 tax extension Line 4. Efile 7004 tax extension   Enter the total, if any, of the following taxes. Efile 7004 tax extension Self-employment tax. Efile 7004 tax extension Social security and Medicare tax on tip income not reported to employer. Efile 7004 tax extension Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Efile 7004 tax extension Tax on excess accumulation in qualified retirement plans. Efile 7004 tax extension Household employment taxes. Efile 7004 tax extension Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Efile 7004 tax extension Tax on golden parachute payments. Efile 7004 tax extension Minimum Amount of Relief The minimum amount of relief is $10,000. Efile 7004 tax extension If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. Efile 7004 tax extension The IRS will refund the difference as explained under Refund of Taxes Paid. Efile 7004 tax extension Use Worksheet C to figure the additional tax payment. Efile 7004 tax extension But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. Efile 7004 tax extension Example 1. Efile 7004 tax extension An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. Efile 7004 tax extension The $6,400 is eligible for forgiveness. Efile 7004 tax extension The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. Efile 7004 tax extension Example 2. Efile 7004 tax extension A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. Efile 7004 tax extension The IRS will treat $10,000 as a tax payment for 2001. Efile 7004 tax extension Income received after date of death. Efile 7004 tax extension   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. Efile 7004 tax extension Examples are the final paycheck or dividends on stock owned by the decedent. Efile 7004 tax extension However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). Efile 7004 tax extension Nonqualifying income. Efile 7004 tax extension   The following income is not exempt from tax. Efile 7004 tax extension The tax on it is not eligible for forgiveness. Efile 7004 tax extension Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. Efile 7004 tax extension Amounts that would not have been payable but for an action taken after September 11, 2001. Efile 7004 tax extension The following are examples of nonqualifying income. Efile 7004 tax extension Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. Efile 7004 tax extension Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. Efile 7004 tax extension Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. Efile 7004 tax extension Interest on savings bonds cashed by the beneficiary of the decedent. Efile 7004 tax extension If you are responsible for the estate of a decedent, see Publication 559. Efile 7004 tax extension Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. Efile 7004 tax extension Instructions for lines 2–9 of Worksheet C. Efile 7004 tax extension   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. Efile 7004 tax extension To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. Efile 7004 tax extension Or, if special requirements are met, you can use the alternative computation instead. Efile 7004 tax extension See Alternative computation, later. Efile 7004 tax extension   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. Efile 7004 tax extension Use Form 1041 to figure what the taxable income would be without including the exempt income. Efile 7004 tax extension Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). Efile 7004 tax extension Alternative computation. Efile 7004 tax extension   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. Efile 7004 tax extension You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. Efile 7004 tax extension The estate claimed an income distribution deduction on line 18 (Form 1041). Efile 7004 tax extension Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. Efile 7004 tax extension If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. Efile 7004 tax extension If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. Efile 7004 tax extension Complete the rest of Worksheet C to determine the additional payment allowed. Efile 7004 tax extension Worksheet C. Efile 7004 tax extension Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Efile 7004 tax extension Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Efile 7004 tax extension 1 Minimum relief amount. Efile 7004 tax extension Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Efile 7004 tax extension 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Efile 7004 tax extension 3       4 Add lines 2 and 3. Efile 7004 tax extension 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Efile 7004 tax extension (See Income received after date of death on page 5. Efile 7004 tax extension ) 5       6 Add lines 4 and 5. Efile 7004 tax extension 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Efile 7004 tax extension 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Efile 7004 tax extension 8       9 Tax on exempt income. Efile 7004 tax extension Subtract line 8 from line 7. Efile 7004 tax extension 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Efile 7004 tax extension If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Efile 7004 tax extension 10       11 Add lines 9 and 10. Efile 7004 tax extension 11   12 Additional payment allowed. Efile 7004 tax extension If line 11 is $10,000 or more, enter -0- and stop here. Efile 7004 tax extension No additional amount is allowed as a tax payment. Efile 7004 tax extension Otherwise, subtract line 11 from line 1 and enter the result. Efile 7004 tax extension 12   Note. Efile 7004 tax extension The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Efile 7004 tax extension Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Efile 7004 tax extension If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Efile 7004 tax extension Write "Sec. Efile 7004 tax extension 692(d)(2) Payment" and the amount to the right of the entry space. Efile 7004 tax extension Also indicate whether a Form 1041 is being filed for the decedent's estate. Efile 7004 tax extension If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Efile 7004 tax extension Write “Sec. Efile 7004 tax extension 692(d)(2) Payment” on the dotted line to the left of the entry space. Efile 7004 tax extension Worksheet C. Efile 7004 tax extension Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Efile 7004 tax extension Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Efile 7004 tax extension 1 Minimum relief amount. Efile 7004 tax extension Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Efile 7004 tax extension 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Efile 7004 tax extension 3       4 Add lines 2 and 3. Efile 7004 tax extension 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Efile 7004 tax extension (See Income received after date of death on page 5. Efile 7004 tax extension ) 5       6 Add lines 4 and 5. Efile 7004 tax extension 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Efile 7004 tax extension 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Efile 7004 tax extension 8       9 Tax on exempt income. Efile 7004 tax extension Subtract line 8 from line 7. Efile 7004 tax extension 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Efile 7004 tax extension If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Efile 7004 tax extension 10       11 Add lines 9 and 10. Efile 7004 tax extension 11   12 Additional payment allowed. Efile 7004 tax extension If line 11 is $10,000 or more, enter -0- and stop here. Efile 7004 tax extension No additional amount is allowed as a tax payment. Efile 7004 tax extension Otherwise, subtract line 11 from line 1 and enter the result. Efile 7004 tax extension 12   Note. Efile 7004 tax extension The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Efile 7004 tax extension Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Efile 7004 tax extension If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Efile 7004 tax extension Write "Sec. Efile 7004 tax extension 692(d)(2) Payment" and the amount to the right of the entry space. Efile 7004 tax extension Also indicate whether a Form 1041 is being filed for the decedent's estate. Efile 7004 tax extension If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Efile 7004 tax extension Write “Sec. Efile 7004 tax extension 692(d)(2) Payment” on the dotted line to the left of the entry space. Efile 7004 tax extension Worksheet D. Efile 7004 tax extension Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Efile 7004 tax extension (See Income received after date of death on page 5. Efile 7004 tax extension ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Efile 7004 tax extension 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Efile 7004 tax extension 5   6 Estate's tax on exempt income. Efile 7004 tax extension Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Efile 7004 tax extension Figure the total tax that would have been payable by all beneficiaries. Efile 7004 tax extension Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Efile 7004 tax extension Add the amounts by which each beneficiary's income tax is increased. Efile 7004 tax extension 7   8 Add lines 6 and 7. Efile 7004 tax extension Enter this amount on line 9 of Worksheet C. Efile 7004 tax extension 8   Worksheet D. Efile 7004 tax extension Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. Efile 7004 tax extension (See Income received after date of death on page 5. Efile 7004 tax extension ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). Efile 7004 tax extension 4   5 Figure the tax on line 1 using Schedule G (Form 1041). Efile 7004 tax extension 5   6 Estate's tax on exempt income. Efile 7004 tax extension Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. Efile 7004 tax extension Figure the total tax that would have been payable by all beneficiaries. Efile 7004 tax extension Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. Efile 7004 tax extension Add the amounts by which each beneficiary's income tax is increased. Efile 7004 tax extension 7   8 Add lines 6 and 7. Efile 7004 tax extension Enter this amount on line 9 of Worksheet C. Efile 7004 tax extension 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. Efile 7004 tax extension Income tax liabilities that have been paid. Efile 7004 tax extension Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. Efile 7004 tax extension See Minimum Amount of Relief, earlier. Efile 7004 tax extension Example 1. Efile 7004 tax extension A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. Efile 7004 tax extension The total, $14,000, is eligible for tax forgiveness. Efile 7004 tax extension However, he paid only $13,000 of that amount. Efile 7004 tax extension The IRS will refund the $13,000 paid. Efile 7004 tax extension Example 2. Efile 7004 tax extension A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. Efile 7004 tax extension The child qualifies for the minimum relief of $10,000. Efile 7004 tax extension The $10,000 is treated as a tax payment for 2001 and will be refunded. Efile 7004 tax extension Period for filing a claim for credit or refund. Efile 7004 tax extension   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. Efile 7004 tax extension For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. Efile 7004 tax extension To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. Efile 7004 tax extension Extension of time for victims of Oklahoma City attack. Efile 7004 tax extension   The period described above has been extended for victims of the Oklahoma City attack. Efile 7004 tax extension Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. Efile 7004 tax extension How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. Efile 7004 tax extension Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. Efile 7004 tax extension Return required but not yet filed. Efile 7004 tax extension   File Form 1040 if the decedent was a U. Efile 7004 tax extension S. Efile 7004 tax extension citizen or resident. Efile 7004 tax extension File Form 1040NR if the decedent was a nonresident alien. Efile 7004 tax extension A nonresident alien is someone who is not a U. Efile 7004 tax extension S. Efile 7004 tax extension citizen or resident. Efile 7004 tax extension Return required and already filed. Efile 7004 tax extension   File a separate Form 1040X for each year you are claiming tax relief. Efile 7004 tax extension Return not required and not filed. Efile 7004 tax extension   File Form 1040 only for the year of death if the decedent was a U. Efile 7004 tax extension S. Efile 7004 tax extension citizen or resident. Efile 7004 tax extension File Form 1040NR if the decedent was a nonresident alien. Efile 7004 tax extension Return not required but already filed. Efile 7004 tax extension   File Form 1040X only for the year of death. Efile 7004 tax extension How to complete the returns. Efile 7004 tax extension   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. Efile 7004 tax extension Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. Efile 7004 tax extension If filing Form 1040 or Form 1040NR, also attach any Forms W–2. Efile 7004 tax extension If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. Efile 7004 tax extension Also, please write one of the following across the top of page 1 of each return. Efile 7004 tax extension KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. Efile 7004 tax extension ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. Efile 7004 tax extension If you need a copy, use Form 4506. Efile 7004 tax extension The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. Efile 7004 tax extension Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. Efile 7004 tax extension Send Form 4506 to the address shown in the form instructions. Efile 7004 tax extension Taxpayer identification number. Efile 7004 tax extension   A taxpayer identification number must be furnished on the decedent's returns. Efile 7004 tax extension This is usually the decedent's social security number (SSN). Efile 7004 tax extension However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). Efile 7004 tax extension If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. Efile 7004 tax extension S. Efile 7004 tax extension income tax return for any tax year, do not apply for an ITIN. Efile 7004 tax extension You may claim a refund by filing Form 1040NR without an SSN or ITIN. Efile 7004 tax extension Necessary Documents Please attach the following documents to the return or amended return. Efile 7004 tax extension Proof of death. Efile 7004 tax extension   Attach a copy of the death certificate. Efile 7004 tax extension If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. Efile 7004 tax extension Form 1310. Efile 7004 tax extension   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. Efile 7004 tax extension You are a surviving spouse filing an original or amended joint return with the decedent. Efile 7004 tax extension You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. Efile 7004 tax extension A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. Efile 7004 tax extension A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. Efile 7004 tax extension      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. Efile 7004 tax extension Include a statement saying an amended return will be filed as soon as the necessary tax information is available. Efile 7004 tax extension Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. Efile 7004 tax extension Use one of the addresses shown below. Efile 7004 tax extension Where you file the returns or claims depends on whether you use the U. Efile 7004 tax extension S. Efile 7004 tax extension Postal Service or a private delivery service. Efile 7004 tax extension Please do not send these returns or claims to any of the addresses shown in the tax form instructions. Efile 7004 tax extension U. Efile 7004 tax extension S. Efile 7004 tax extension Postal Service. Efile 7004 tax extension   If you use the U. Efile 7004 tax extension S. Efile 7004 tax extension Postal Service, file these returns and claims at the following address. Efile 7004 tax extension Internal Revenue Service P. Efile 7004 tax extension O. Efile 7004 tax extension Box 4053 Woburn, MA 01888 Private delivery service. Efile 7004 tax extension   Private delivery services cannot deliver items to P. Efile 7004 tax extension O. Efile 7004 tax extension boxes. Efile 7004 tax extension If you use a private delivery service, file these returns and claims at the following address. Efile 7004 tax extension Internal Revenue Service Stop 661 310 Lowell St. Efile 7004 tax extension Andover, MA 01810 Designated private delivery services. Efile 7004 tax extension   You can use the following private delivery services to file these returns and claims. Efile 7004 tax extension Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. Efile 7004 tax extension DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. Efile 7004 tax extension Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. Efile 7004 tax extension United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Efile 7004 tax extension M. Efile 7004 tax extension , UPS Worldwide Express Plus, and UPS Worldwide Express. Efile 7004 tax extension The private delivery service can tell you how to get written proof of the mailing date. Efile 7004 tax extension Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. Efile 7004 tax extension September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. Efile 7004 tax extension Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. Efile 7004 tax extension These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). Efile 7004 tax extension No withholding applies to these payments. Efile 7004 tax extension Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. Efile 7004 tax extension Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. Efile 7004 tax extension Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. Efile 7004 tax extension (A personal residence can be a rented residence or one you own. Efile 7004 tax extension ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. Efile 7004 tax extension Qualified disaster relief payments also include the following. Efile 7004 tax extension Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. Efile 7004 tax extension Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. Efile 7004 tax extension Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. Efile 7004 tax extension Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. Efile 7004 tax extension Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. Efile 7004 tax extension Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. Efile 7004 tax extension However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. Efile 7004 tax extension If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. Efile 7004 tax extension For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. Efile 7004 tax extension If that period has expired, you are granted an extension. Efile 7004 tax extension You have until January 22, 2003, to file Form 1040X to exclude the death benefits. Efile 7004 tax extension On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. Efile 7004 tax extension 102(b)(2). Efile 7004 tax extension ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. Efile 7004 tax extension The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. Efile 7004 tax extension Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. Efile 7004 tax extension Bureau of Justice Assistance payments. Efile 7004 tax extension   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. Efile 7004 tax extension Government plan annuity. Efile 7004 tax extension   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. Efile 7004 tax extension This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. Efile 7004 tax extension For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. Efile 7004 tax extension More information. Efile 7004 tax extension   For more information, see Publication 559. Efile 7004 tax extension Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. Efile 7004 tax extension The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. Efile 7004 tax extension If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). Efile 7004 tax extension Affected taxpayers. Efile 7004 tax extension   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. Efile 7004 tax extension Any individual whose main home is located in a covered area (defined later). Efile 7004 tax extension Any business entity or sole proprietor whose principal place of business is located in a covered area. Efile 7004 tax extension Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. Efile 7004 tax extension The main home or principal place of business does not have to be located in the covered area. Efile 7004 tax extension Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. Efile 7004 tax extension Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. Efile 7004 tax extension The spouse on a joint return with a taxpayer who is eligible for postponements. Efile 7004 tax extension Any other person determined by the IRS to be affected by a terrorist attack. Efile 7004 tax extension Covered area. Efile 7004 tax extension   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. Efile 7004 tax extension Abatement of interest. Efile 7004 tax extension   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. Efile 7004 tax extension Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. Efile 7004 tax extension You must make this choice to deduct your loss on your 2000 return by the later of the following dates. Efile 7004 tax extension The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). Efile 7004 tax extension The due date (with extensions) for the 2000 return. Efile 7004 tax extension For more information about disaster area losses, see Publication 547. Efile 7004 tax extension Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. Efile 7004 tax extension The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. Efile 7004 tax extension The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. Efile 7004 tax extension These credits may reduce or eliminate the estate tax due. Efile 7004 tax extension A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. Efile 7004 tax extension Recovery from the September 11th Victim Compensation Fund. Efile 7004 tax extension   The value of claims for a decedent's pain and suffering is normally included in the gross estate. Efile 7004 tax extension However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. Efile 7004 tax extension Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. Efile 7004 tax extension Which estates must file a return. Efile 7004 tax extension   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. Efile 7004 tax extension S. Efile 7004 tax extension citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. Efile 7004 tax extension Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. Efile 7004 tax extension Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. Efile 7004 tax extension S. Efile 7004 tax extension Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. Efile 7004 tax extension Where to file. Efile 7004 tax extension   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. Efile 7004 tax extension Internal Revenue Service E & G Department/Stop 824T 201 W. Efile 7004 tax extension Rivercenter Blvd. Efile 7004 tax extension Covington, KY 41011 More information. Efile 7004 tax extension   For more information on the federal estate tax, see the instructions for Form 706. Efile 7004 tax extension Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. Efile 7004 tax extension The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. Efile 7004 tax extension However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. Efile 7004 tax extension For information about these requirements, see Internal Revenue Code section 5891. Efile 7004 tax extension Worksheet B Illustrated. Efile 7004 tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Efile 7004 tax extension 1 2000 2001   2 Enter the decedent's taxable income. Efile 7004 tax extension Figure taxable income as if a separate return had been filed. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 2 $17,259 $14,295   3 Enter the decedent's total tax. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 4 3,532 3,109   5 Subtract line 4 from line 3. Efile 7004 tax extension 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Efile 7004 tax extension Figure taxable income as if a separate return had been filed. Efile 7004 tax extension See the instructions for line 2. Efile 7004 tax extension 6 29,025 29,850   7 Enter the surviving spouse's total tax. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Efile 7004 tax extension 8 0 0   9 Subtract line 8 from line 7. Efile 7004 tax extension 9 5,277 5,391   10 Add lines 5 and 9. Efile 7004 tax extension 10 7,868 7,532   11 Enter the total tax from the joint return. Efile 7004 tax extension See Table 1 on page 5 for the line number for years before 2002. Efile 7004 tax extension 11 10,789 9,728   12 Add lines 4 and 8. Efile 7004 tax extension 12 3,532 3,109   13 Subtract line 12 from line 11. Efile 7004 tax extension 13 7,257 6,619   14 Divide line 5 by line 10. Efile 7004 tax extension Enter the result as a decimal. Efile 7004 tax extension 14 . Efile 7004 tax extension 329 . Efile 7004 tax extension 284   15 Tax to be forgiven. Efile 7004 tax extension Multiply line 13 by line 14 and enter the result. Efile 7004 tax extension 15 $2,388 $1,880   Note. Efile 7004 tax extension If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Efile 7004 tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Efile 7004 tax extension If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Efile 7004 tax extension The IRS will determine the amount to be refunded. Efile 7004 tax extension Worksheet B Illustrated. Efile 7004 tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Efile 7004 tax extension 1 2000 2001   2 Enter the decedent's taxable income. Efile 7004 tax extension Figure taxable income as if a separate return had been filed. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 2 $17,259 $14,295   3 Enter the decedent's total tax. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 4 3,532 3,109   5 Subtract line 4 from line 3. Efile 7004 tax extension 5 2,591 2,141   6 Enter the surviving spouse's taxable income. Efile 7004 tax extension Figure taxable income as if a separate return had been filed. Efile 7004 tax extension See the instructions for line 2. Efile 7004 tax extension 6 29,025 29,850   7 Enter the surviving spouse's total tax. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Efile 7004 tax extension 8 0 0   9 Subtract line 8 from line 7. Efile 7004 tax extension 9 5,277 5,391   10 Add lines 5 and 9. Efile 7004 tax extension 10 7,868 7,532   11 Enter the total tax from the joint return. Efile 7004 tax extension See Table 1 on page 5 for the line number for years before 2002. Efile 7004 tax extension 11 10,789 9,728   12 Add lines 4 and 8. Efile 7004 tax extension 12 3,532 3,109   13 Subtract line 12 from line 11. Efile 7004 tax extension 13 7,257 6,619   14 Divide line 5 by line 10. Efile 7004 tax extension Enter the result as a decimal. Efile 7004 tax extension 14 . Efile 7004 tax extension 329 . Efile 7004 tax extension 284   15 Tax to be forgiven. Efile 7004 tax extension Multiply line 13 by line 14 and enter the result. Efile 7004 tax extension 15 $2,388 $1,880   Note. Efile 7004 tax extension If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Efile 7004 tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Efile 7004 tax extension If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Efile 7004 tax extension The IRS will determine the amount to be refunded. Efile 7004 tax extension Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. Efile 7004 tax extension They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. Efile 7004 tax extension The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. Efile 7004 tax extension After the husband died, his estate received income of $4,000. Efile 7004 tax extension Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. Efile 7004 tax extension This net profit is exempt from income tax as explained earlier under Income received after date of death. Efile 7004 tax extension The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. Efile 7004 tax extension To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. Efile 7004 tax extension She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. Efile 7004 tax extension To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. Efile 7004 tax extension To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. Efile 7004 tax extension   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. Efile 7004 tax extension Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Efile 7004 tax extension Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Efile 7004 tax extension 1 Minimum relief amount. Efile 7004 tax extension Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Efile 7004 tax extension 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Efile 7004 tax extension 3 0     4 Add lines 2 and 3. Efile 7004 tax extension 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Efile 7004 tax extension (See Income received after date of death on page 5. Efile 7004 tax extension ) 5 1,000     6 Add lines 4 and 5. Efile 7004 tax extension 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Efile 7004 tax extension 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Efile 7004 tax extension 8 435     9 Tax on exempt income. Efile 7004 tax extension Subtract line 8 from line 7. Efile 7004 tax extension 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Efile 7004 tax extension If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Efile 7004 tax extension 10 4,268     11 Add lines 9 and 10. Efile 7004 tax extension 11 $4,543 12 Additional payment allowed. Efile 7004 tax extension If line 11 is $10,000 or more, enter -0- and stop here. Efile 7004 tax extension No additional amount is allowed as a tax payment. Efile 7004 tax extension Otherwise, subtract line 11 from line 1 and enter the result. Efile 7004 tax extension 12 $5,457 Note. Efile 7004 tax extension The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Efile 7004 tax extension Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Efile 7004 tax extension If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Efile 7004 tax extension Write "Sec. Efile 7004 tax extension 692(d)(2) Payment" and the amount to the right of the entry space. Efile 7004 tax extension Also indicate whether a Form 1041 is being filed for the decedent's estate. Efile 7004 tax extension If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Efile 7004 tax extension Write “Sec. Efile 7004 tax extension 692(d)(2) Payment” on the dotted line to the left of the entry space. Efile 7004 tax extension Worksheet C Illustrated. Efile 7004 tax extension Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. Efile 7004 tax extension Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Efile 7004 tax extension 1 Minimum relief amount. Efile 7004 tax extension Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Efile 7004 tax extension 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . Efile 7004 tax extension 3 0     4 Add lines 2 and 3. Efile 7004 tax extension 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. Efile 7004 tax extension (See Income received after date of death on page 5. Efile 7004 tax extension ) 5 1,000     6 Add lines 4 and 5. Efile 7004 tax extension 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). Efile 7004 tax extension 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). Efile 7004 tax extension 8 435     9 Tax on exempt income. Efile 7004 tax extension Subtract line 8 from line 7. Efile 7004 tax extension 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Efile 7004 tax extension If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Efile 7004 tax extension 10 4,268     11 Add lines 9 and 10. Efile 7004 tax extension 11 $4,543 12 Additional payment allowed. Efile 7004 tax extension If line 11 is $10,000 or more, enter -0- and stop here. Efile 7004 tax extension No additional amount is allowed as a tax payment. Efile 7004 tax extension Otherwise, subtract line 11 from line 1 and enter the result. Efile 7004 tax extension 12 $5,457 Note. Efile 7004 tax extension The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Efile 7004 tax extension Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Efile 7004 tax extension If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Efile 7004 tax extension Write "Sec. Efile 7004 tax extension 692(d)(2) Payment" and the amount to the right of the entry space. Efile 7004 tax extension Also indicate whether a Form 1041 is being filed for the decedent's estate. Efile 7004 tax extension If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Efile 7004 tax extension Write “Sec. Efile 7004 tax extension 692(d)(2) Payment” on the dotted line to the left of the entry space. Efile 7004 tax extension Additional Worksheets The following additional worksheets are provided for your convenience. Efile 7004 tax extension Worksheet A. Efile 7004 tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Efile 7004 tax extension 1       2 Enter the total tax from the decedent's income tax return. Efile 7004 tax extension See Table 1 on page 5 for the line number for years before 2002. Efile 7004 tax extension 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Efile 7004 tax extension (These taxes are not eligible for forgiveness. Efile 7004 tax extension )           a Self-employment tax. Efile 7004 tax extension 3a         b Social security and Medicare tax on tip income not reported to employer. Efile 7004 tax extension 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Efile 7004 tax extension 3c         d Tax on excess accumulation in qualified retirement plans. Efile 7004 tax extension 3d         e Household employment taxes. Efile 7004 tax extension 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Efile 7004 tax extension 3f         g Tax on golden parachute payments. Efile 7004 tax extension 3g       4 Add lines 3a through 3g. Efile 7004 tax extension 4       5 Tax to be forgiven. Efile 7004 tax extension Subtract line 4 from line 2. Efile 7004 tax extension 5       Note. Efile 7004 tax extension If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Efile 7004 tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Efile 7004 tax extension If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Efile 7004 tax extension The IRS will determine the amount to be refunded. Efile 7004 tax extension Worksheet A. Efile 7004 tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. Efile 7004 tax extension 1       2 Enter the total tax from the decedent's income tax return. Efile 7004 tax extension See Table 1 on page 5 for the line number for years before 2002. Efile 7004 tax extension 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Efile 7004 tax extension (These taxes are not eligible for forgiveness. Efile 7004 tax extension )           a Self-employment tax. Efile 7004 tax extension 3a         b Social security and Medicare tax on tip income not reported to employer. Efile 7004 tax extension 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Efile 7004 tax extension 3c         d Tax on excess accumulation in qualified retirement plans. Efile 7004 tax extension 3d         e Household employment taxes. Efile 7004 tax extension 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Efile 7004 tax extension 3f         g Tax on golden parachute payments. Efile 7004 tax extension 3g       4 Add lines 3a through 3g. Efile 7004 tax extension 4       5 Tax to be forgiven. Efile 7004 tax extension Subtract line 4 from line 2. Efile 7004 tax extension 5       Note. Efile 7004 tax extension If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. Efile 7004 tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Efile 7004 tax extension If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. Efile 7004 tax extension The IRS will determine the amount to be refunded. Efile 7004 tax extension Worksheet B. Efile 7004 tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Efile 7004 tax extension 1       2 Enter the decedent's taxable income. Efile 7004 tax extension Figure taxable income as if a separate return had been filed. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 2       3 Enter the decedent's total tax. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 4       5 Subtract line 4 from line 3. Efile 7004 tax extension 5       6 Enter the surviving spouse's taxable income. Efile 7004 tax extension Figure taxable income as if a separate return had been filed. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 6       7 Enter the surviving spouse's total tax. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Efile 7004 tax extension 8       9 Subtract line 8 from line 7. Efile 7004 tax extension 9       10 Add lines 5 and 9. Efile 7004 tax extension 10       11 Enter the total tax from the joint return. Efile 7004 tax extension See Table 1 on page 5 for the line number for years before 2002. Efile 7004 tax extension 11       12 Add lines 4 and 8. Efile 7004 tax extension 12       13 Subtract line 12 from line 11. Efile 7004 tax extension 13       14 Divide line 5 by line 10. Efile 7004 tax extension Enter the result as a decimal. Efile 7004 tax extension 14       15 Tax to be forgiven. Efile 7004 tax extension Multiply line 13 by line 14 and enter the result. Efile 7004 tax extension 15       Note. Efile 7004 tax extension If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Efile 7004 tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Efile 7004 tax extension If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Efile 7004 tax extension The IRS will determine the amount to be refunded. Efile 7004 tax extension Worksheet B. Efile 7004 tax extension Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. Efile 7004 tax extension 1       2 Enter the decedent's taxable income. Efile 7004 tax extension Figure taxable income as if a separate return had been filed. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 2       3 Enter the decedent's total tax. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 4       5 Subtract line 4 from line 3. Efile 7004 tax extension 5       6 Enter the surviving spouse's taxable income. Efile 7004 tax extension Figure taxable income as if a separate return had been filed. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 6       7 Enter the surviving spouse's total tax. Efile 7004 tax extension See the instructions. Efile 7004 tax extension 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. Efile 7004 tax extension 8       9 Subtract line 8 from line 7. Efile 7004 tax extension 9       10 Add lines 5 and 9. Efile 7004 tax extension 10       11 Enter the total tax from the joint return. Efile 7004 tax extension See Table 1 on page 5 for the line number for years before 2002. Efile 7004 tax extension 11       12 Add lines 4 and 8. Efile 7004 tax extension 12       13 Subtract line 12 from line 11. Efile 7004 tax extension 13       14 Divide line 5 by line 10. Efile 7004 tax extension Enter the result as a decimal. Efile 7004 tax extension 14       15 Tax to be forgiven. Efile 7004 tax extension Multiply line 13 by line 14 and enter the result. Efile 7004 tax extension 15       Note. Efile 7004 tax extension If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. Efile 7004 tax extension Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. Efile 7004 tax extension If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. Efile 7004 tax extension The IRS will determine the amount to be refunded. Efile 7004 tax extension Worksheet C. Efile 7004 tax extension Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Efile 7004 tax extension Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Efile 7004 tax extension 1 Minimum tax forgiveness. Efile 7004 tax extension Note. Efile 7004 tax extension Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Efile 7004 tax extension 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Efile 7004 tax extension 3       4 Add lines 2 and 3. Efile 7004 tax extension 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Efile 7004 tax extension (See Income received after date of death on page 5. Efile 7004 tax extension ) 5       6 Add lines 4 and 5. Efile 7004 tax extension 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Efile 7004 tax extension 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Efile 7004 tax extension 8       9 Tax on exempt income. Efile 7004 tax extension Subtract line 8 from line 7. Efile 7004 tax extension 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Efile 7004 tax extension If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Efile 7004 tax extension 10       11 Add lines 9 and 10. Efile 7004 tax extension 11   12 Additional payment allowed. Efile 7004 tax extension If line 11 is $10,000 or more, enter -0- and stop here. Efile 7004 tax extension No additional amount is allowed as a tax payment. Efile 7004 tax extension Otherwise, subtract line 11 from line 1 and enter the result. Efile 7004 tax extension 12   Note. Efile 7004 tax extension The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Efile 7004 tax extension Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Efile 7004 tax extension If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Efile 7004 tax extension Write "Sec. Efile 7004 tax extension 692(d)(2) Payment" and the amount to the right of the entry space. Efile 7004 tax extension Also indicate whether a Form 1041 is being filed for the decedent's estate. Efile 7004 tax extension If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Efile 7004 tax extension Write “Sec. Efile 7004 tax extension 692(d)(2) Payment” on the dotted line to the left of the entry space. Efile 7004 tax extension Worksheet C. Efile 7004 tax extension Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. Efile 7004 tax extension Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. Efile 7004 tax extension 1 Minimum tax forgiveness. Efile 7004 tax extension Note. Efile 7004 tax extension Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. Efile 7004 tax extension 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . Efile 7004 tax extension 3       4 Add lines 2 and 3. Efile 7004 tax extension 4       5 Enter exempt income received after death minus expenses allocable to exempt income. Efile 7004 tax extension (See Income received after date of death on page 5. Efile 7004 tax extension ) 5       6 Add lines 4 and 5. Efile 7004 tax extension 6       7 Figure the tax on line 6 using Schedule G (Form 1041). Efile 7004 tax extension 7       8 Figure the tax on line 4 using Schedule G (Form 1041). Efile 7004 tax extension 8       9 Tax on exempt income. Efile 7004 tax extension Subtract line 8 from line 7. Efile 7004 tax extension 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. Efile 7004 tax extension If the decedent was not required to file tax returns for the eligible tax years, enter -0-. Efile 7004 tax extension 10       11 Add lines 9 and 10. Efile 7004 tax extension 11   12 Additional payment allowed. Efile 7004 tax extension If line 11 is $10,000 or more, enter -0- and stop here. Efile 7004 tax extension No additional amount is allowed as a tax payment. Efile 7004 tax extension Otherwise, subtract line 11 from line 1 and enter the result. Efile 7004 tax extension 12   Note. Efile 7004 tax extension The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). Efile 7004 tax extension Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. Efile 7004 tax extension If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. Efile 7004 tax extension Write "Sec. Efile 7004 tax extension 692(d)(2) Payment" and the amount to the right of the entry space. Efile 7004 tax extension Also indicate whether a Form 1041 is being filed for the decedent's estate. Efile 7004 tax extension If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). Efile 7004 tax extension Write “Sec. Efile 7004 tax extension 692(d)(2) Payment” on the dotted line to the left of the entry space. Efile 7004 tax extension How To Get Tax Help Special IRS assistance. Efile 7004 tax extension   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. Efile 7004 tax extension We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. Efile 7004 tax extension Call 1–866–562–5227 Monday through Friday In English–7 a. Efile 7004 tax extension m. Efile 7004 tax extension to 10 p. Efile 7004 tax extension m. Efile 7004 tax extension local time In Spanish–8 a. Efile 7004 tax extension m. Efile 7004 tax extension to 9:30 p. Efile 7004 tax extension m. Efile 7004 tax extension local time   The IRS web site at www. Efile 7004 tax extension irs. Efile 7004 tax extension gov has notices and other tax relief information. Efile 7004 tax extension Check it periodically for any new guidance or to see if Congress has enacted new legislation. Efile 7004 tax extension   Business taxpayers affected by the attacks can e-mail their questions to corp. Efile 7004 tax extension disaster. Efile 7004 tax extension relief@irs. Efile 7004 tax extension gov. Efile 7004 tax extension   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. Efile 7004 tax extension fema. Efile 7004 tax extension gov. Efile 7004 tax extension Other help from the IRS. Efile 7004 tax extension   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. Efile 7004 tax extension By selecting the method that is best for you, you will have quick and easy access to tax help. Efile 7004 tax extension Contacting your Taxpayer Advocate. Efile 7004 tax extension   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Efile 7004 tax extension   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Efile 7004 tax extension 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. Efile 7004 tax extension   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. Efile 7004 tax extension Call the IRS at 1–800–829–1040. Efile 7004 tax extension Call, write, or fax the Taxpayer Advocate office in your area. Efile 7004 tax extension Call 1–800–829–4059 if you are a TTY/TDD user. Efile 7004 tax extension   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. Efile 7004 tax extension Free tax services. Efile 7004 tax extension   To find out what services are available, get Publication 910, Guide to Free Tax Services. Efile 7004 tax extension It contains a list of free tax publications and an index of tax topics. Efile 7004 tax extension It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Efile 7004 tax extension Personal computer. Efile 7004 tax extension With your personal computer and modem, you can access the IRS on the Internet at www. Efile 7004 tax extension irs. Efile 7004 tax extension gov. Efile 7004 tax extension While visiting our web site, you can: Find answers to questions you may have. Efile 7004 tax extension Download forms and publications or search for forms and pub