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

In Taxpayer Bill of Rights 2, Congress not only established the Office of the Taxpayer Advocate but also described its functions:

  1. To assist taxpayers in resolving problems with the Internal Revenue Service;
  2. To identify areas in which taxpayers have problems in dealings with the Internal Revenue Service;
  3. To the extent possible, propose changes in the administrative practices of the IRS to mitigate those identified problems; and
  4. To identify potential legislative changes which may be appropriate to mitigate such problems.

Read the interesting history of TAS

Page Last Reviewed or Updated: 14-Mar-2014

The File 2008 Taxes For Free

File 2008 taxes for free 7. File 2008 taxes for free   Figuring Gross Profit Table of Contents Introduction Items To Check Testing Gross Profit AccuracyExample. File 2008 taxes for free Additions to Gross Profit Introduction After you have figured the gross receipts from your business (chapter 5) and the cost of goods sold (chapter 6), you are ready to figure your gross profit. File 2008 taxes for free You must determine gross profit before you can deduct any business expenses. File 2008 taxes for free These expenses are discussed in chapter 8. File 2008 taxes for free If you are filing Schedule C-EZ, your gross profit is your gross receipts plus certain other amounts, explained later under Additions to Gross Profit. File 2008 taxes for free Businesses that sell products. File 2008 taxes for free   If you are filing Schedule C, figure your gross profit by first figuring your net receipts. File 2008 taxes for free Figure net receipts (line 3) on Schedule C by subtracting any returns and allowances (line 2) from gross receipts (line 1). File 2008 taxes for free Returns and allowances include cash or credit refunds you make to customers, rebates, and other allowances off the actual sales price. File 2008 taxes for free   Next, subtract the cost of goods sold (line 4) from net receipts (line 3). File 2008 taxes for free The result is the gross profit from your business. File 2008 taxes for free Businesses that sell services. File 2008 taxes for free   You do not have to figure the cost of goods sold if the sale of merchandise is not an income-producing factor for your business. File 2008 taxes for free Your gross profit is the same as your net receipts (gross receipts minus any refunds, rebates, or other allowances). File 2008 taxes for free Most professions and businesses that sell services rather than products can figure gross profit directly from net receipts in this way. File 2008 taxes for free Illustration. File 2008 taxes for free   This illustration of the gross profit section of the income statement of a retail business shows how gross profit is figured. File 2008 taxes for free Income Statement Year Ended December 31, 2013 Gross receipts $400,000 Minus: Returns and allowances 14,940 Net receipts $385,060 Minus: Cost of goods sold 288,140 Gross profit $96,920   The cost of goods sold for this business is figured as follows: Inventory at beginning of year $37,845 Plus: Purchases $285,900   Minus: Items withdrawn for personal use 2,650 283,250 Goods available for sale $321,095 Minus: Inventory at end of year 32,955 Cost of goods sold $288,140 Items To Check Consider the following items before figuring your gross profit. File 2008 taxes for free Gross receipts. File 2008 taxes for free   At the end of each business day, make sure your records balance with your actual cash and credit receipts for the day. File 2008 taxes for free You may find it helpful to use cash registers to keep track of receipts. File 2008 taxes for free You should also use a proper invoicing system and keep a separate bank account for your business. File 2008 taxes for free Sales tax collected. File 2008 taxes for free   Check to make sure your records show the correct sales tax collected. File 2008 taxes for free   If you collect state and local sales taxes imposed on you as the seller of goods or services from the buyer, you must include the amount collected in gross receipts. File 2008 taxes for free   If you are required to collect state and local taxes imposed on the buyer and turn them over to state or local governments, you generally do not include these amounts in income. File 2008 taxes for free Inventory at beginning of year. File 2008 taxes for free   Compare this figure with last year's ending inventory. File 2008 taxes for free The two amounts should usually be the same. File 2008 taxes for free Purchases. File 2008 taxes for free   If you take any inventory items for your personal use (use them yourself, provide them to your family, or give them as personal gifts, etc. File 2008 taxes for free ) be sure to remove them from the cost of goods sold. File 2008 taxes for free For details on how to adjust cost of goods sold, see Merchandise withdrawn from sale in chapter 6. File 2008 taxes for free Inventory at end of year. File 2008 taxes for free   Check to make sure your procedures for taking inventory are adequate. File 2008 taxes for free These procedures should ensure all items have been included in inventory and proper pricing techniques have been used. File 2008 taxes for free   Use inventory forms and adding machine tapes as the only evidence for your inventory. File 2008 taxes for free Inventory forms are available at office supply stores. File 2008 taxes for free These forms have columns for recording the description, quantity, unit price, and value of each inventory item. File 2008 taxes for free Each page has space to record who made the physical count, who priced the items, who made the extensions, and who proofread the calculations. File 2008 taxes for free These forms will help satisfy you that the total inventory is accurate. File 2008 taxes for free They will also provide you with a permanent record to support its validity. File 2008 taxes for free   Inventories are discussed in chapter 2. File 2008 taxes for free Testing Gross Profit Accuracy If you are in a retail or wholesale business, you can check the accuracy of your gross profit figure. File 2008 taxes for free First, divide gross profit by net receipts. File 2008 taxes for free The resulting percentage measures the average spread between the merchandise cost of goods sold and the selling price. File 2008 taxes for free Next, compare this percentage to your markup policy. File 2008 taxes for free Little or no difference between these two percentages shows that your gross profit figure is accurate. File 2008 taxes for free A large difference between these percentages may show that you did not accurately figure sales, purchases, inventory, or other items of cost. File 2008 taxes for free You should determine the reason for the difference. File 2008 taxes for free Example. File 2008 taxes for free   Joe Able operates a retail business. File 2008 taxes for free On the average, he marks up his merchandise so that he will realize a gross profit of 331/3% on its sales. File 2008 taxes for free The net receipts (gross receipts minus returns and allowances) shown on his income statement is $300,000. File 2008 taxes for free His cost of goods sold is $200,000. File 2008 taxes for free This results in a gross profit of $100,000 ($300,000 − $200,000). File 2008 taxes for free To test the accuracy of this year's results, Joe divides gross profit ($100,000) by net receipts ($300,000). File 2008 taxes for free The resulting 331/3% confirms his markup percentage of 331/3%. File 2008 taxes for free Additions to Gross Profit If your business has income from a source other than its regular business operations, enter the income on line 6 of Schedule C and add it to gross profit. File 2008 taxes for free The result is gross business income. File 2008 taxes for free If you use Schedule C-EZ, include the income on line 1 of the schedule. File 2008 taxes for free Some examples include income from an interest-bearing checking account, income from scrap sales, income from certain fuel tax credits and refunds, and amounts recovered from bad debts. 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