File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File 2011 Taxes Online For Free

How To Fill Out 1040x ExampleTax Act 2011 ReturnTurbo TaxFillable State Tax FormsMilitary H&r BlockHow To File An Amended ReturnHelp With 1040xFiling 1040 EzHow Do I Do My 2012 TaxesTurbotax Premier Federal E File State 2010 Download Old VersionEfile Tax CalculatorDeadline For TaxesMass Income State Tax FormsFree 1040ez FormWhere Can I Get 2012 Tax FormsFree 1040x Filing OnlineE File State TaxTurbo Tax State Efile2011 Tax Forms EzFree Tax PreparationIrs TaxAarp Free Tax PreparationAmended ReturnsFederal Tax Form 2012Forms To File 2012 TaxesIncome Tax FormsFiling 2010 Taxes Late Online FreeMilitary Tax Deduction1040 Ez FormFederal And State Income Tax FormsBankruptcy Back TaxesIncome Tax Forms 2012H And R Block FreeTax SoftwareTurbotax 2011 TaxesIncome Tax 1040ez2013 Amended 10402011 1040 EzAmending Federal Tax ReturnHow To Fill Out The 1040ez

File 2011 Taxes Online For Free

File 2011 taxes online for free 4. File 2011 taxes online for free   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. File 2011 taxes online for free However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. File 2011 taxes online for free For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. File 2011 taxes online for free This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. File 2011 taxes online for free The student loan interest deduction is taken as an adjustment to income. File 2011 taxes online for free This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). File 2011 taxes online for free This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. File 2011 taxes online for free Table 4-1. File 2011 taxes online for free Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. File 2011 taxes online for free Do not rely on this table alone. File 2011 taxes online for free Refer to the text for complete details. File 2011 taxes online for free Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. File 2011 taxes online for free Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. File 2011 taxes online for free Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. File 2011 taxes online for free Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. File 2011 taxes online for free Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). File 2011 taxes online for free Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. File 2011 taxes online for free It includes both required and voluntary interest payments. File 2011 taxes online for free Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. File 2011 taxes online for free Loans from the following sources are not qualified student loans. File 2011 taxes online for free A related person. File 2011 taxes online for free A qualified employer plan. File 2011 taxes online for free Your dependent. File 2011 taxes online for free   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. File 2011 taxes online for free You can find more information about dependents in Publication 501. File 2011 taxes online for free Exceptions. File 2011 taxes online for free   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. File 2011 taxes online for free An individual can be your dependent even if you are the dependent of another taxpayer. File 2011 taxes online for free An individual can be your dependent even if the individual files a joint return with a spouse. File 2011 taxes online for free An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). File 2011 taxes online for free Reasonable period of time. File 2011 taxes online for free   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. File 2011 taxes online for free   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. File 2011 taxes online for free The expenses relate to a specific academic period, and The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. File 2011 taxes online for free   If neither of the above situations applies, the reasonable period of time usually is determined based on all the relevant facts and circumstances. File 2011 taxes online for free Academic period. File 2011 taxes online for free   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. File 2011 taxes online for free In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. File 2011 taxes online for free Eligible student. File 2011 taxes online for free   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. File 2011 taxes online for free Enrolled at least half-time. File 2011 taxes online for free   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. File 2011 taxes online for free   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. File 2011 taxes online for free However, the standard may not be lower than any of those established by the U. File 2011 taxes online for free S. File 2011 taxes online for free Department of Education under the Higher Education Act of 1965. File 2011 taxes online for free Related person. File 2011 taxes online for free   You cannot deduct interest on a loan you get from a related person. File 2011 taxes online for free Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. File 2011 taxes online for free ), Your lineal descendants (children, grandchildren, etc. File 2011 taxes online for free ), and Certain corporations, partnerships, trusts, and exempt organizations. File 2011 taxes online for free Qualified employer plan. File 2011 taxes online for free   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. File 2011 taxes online for free Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. File 2011 taxes online for free They include amounts paid for the following items. File 2011 taxes online for free Tuition and fees. File 2011 taxes online for free Room and board. File 2011 taxes online for free Books, supplies, and equipment. File 2011 taxes online for free Other necessary expenses (such as transportation). File 2011 taxes online for free The cost of room and board qualifies only to the extent that it is not more than the greater of: 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, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. File 2011 taxes online for free Eligible educational institution. File 2011 taxes online for free   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. File 2011 taxes online for free S. File 2011 taxes online for free Department of Education. File 2011 taxes online for free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. File 2011 taxes online for free   Certain educational institutions located outside the United States also participate in the U. File 2011 taxes online for free S. File 2011 taxes online for free Department of Education's Federal Student Aid (FSA) programs. File 2011 taxes online for free   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. File 2011 taxes online for free   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. File 2011 taxes online for free The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. File 2011 taxes online for free    The educational institution should be able to tell you if it is an eligible educational institution. File 2011 taxes online for free Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. File 2011 taxes online for free Employer-provided educational assistance. File 2011 taxes online for free See chapter 11, Employer-Provided Educational Assistance . File 2011 taxes online for free Tax-free distribution of earnings from a Coverdell education savings account (ESA). File 2011 taxes online for free See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. File 2011 taxes online for free Tax-free distribution of earnings from a qualified tuition program (QTP). File 2011 taxes online for free See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. File 2011 taxes online for free U. File 2011 taxes online for free S. File 2011 taxes online for free savings bond interest that you exclude from income because it is used to pay qualified education expenses. File 2011 taxes online for free See chapter 10, Education Savings Bond Program . File 2011 taxes online for free The tax-free part of scholarships and fellowships. File 2011 taxes online for free See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. File 2011 taxes online for free Veterans' educational assistance. File 2011 taxes online for free See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. File 2011 taxes online for free Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. File 2011 taxes online for free Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. File 2011 taxes online for free Loan origination fee. File 2011 taxes online for free   In general, this is a one-time fee charged by the lender when a loan is made. File 2011 taxes online for free To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. File 2011 taxes online for free A loan origination fee treated as interest accrues over the term of the loan. File 2011 taxes online for free   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. File 2011 taxes online for free If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. File 2011 taxes online for free The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. File 2011 taxes online for free A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. File 2011 taxes online for free Example. File 2011 taxes online for free In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. File 2011 taxes online for free The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. File 2011 taxes online for free Bill began making payments on his student loan in 2013. File 2011 taxes online for free Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. File 2011 taxes online for free Bill's loan is payable in 120 equal monthly payments. File 2011 taxes online for free He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). File 2011 taxes online for free Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. File 2011 taxes online for free To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. File 2011 taxes online for free Capitalized interest. File 2011 taxes online for free   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. File 2011 taxes online for free Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. File 2011 taxes online for free No deduction for capitalized interest is allowed in a year in which no loan payments were made. File 2011 taxes online for free Interest on revolving lines of credit. File 2011 taxes online for free   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. File 2011 taxes online for free See Qualified Education Expenses , earlier. File 2011 taxes online for free Interest on refinanced student loans. File 2011 taxes online for free   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. File 2011 taxes online for free    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. File 2011 taxes online for free Voluntary interest payments. File 2011 taxes online for free   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. File 2011 taxes online for free Example. File 2011 taxes online for free The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. File 2011 taxes online for free He began making payments as required. File 2011 taxes online for free In September 2013, Roger enrolled in graduate school on a full-time basis. File 2011 taxes online for free He applied for and was granted deferment of his loan payments while in graduate school. File 2011 taxes online for free Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. File 2011 taxes online for free Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. File 2011 taxes online for free Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. File 2011 taxes online for free To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. File 2011 taxes online for free Example. File 2011 taxes online for free In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. File 2011 taxes online for free The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. File 2011 taxes online for free The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. File 2011 taxes online for free At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. File 2011 taxes online for free The loan is payable over 60 months, with a payment of $200. File 2011 taxes online for free 51 due on the first of each month, beginning November 2013. File 2011 taxes online for free Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. File 2011 taxes online for free However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). File 2011 taxes online for free Payment Date   Payment   Stated Interest   Principal November 2013   $200. File 2011 taxes online for free 51   $44. File 2011 taxes online for free 27   $156. File 2011 taxes online for free 24 December 2013   $200. File 2011 taxes online for free 51   $43. File 2011 taxes online for free 62   $156. File 2011 taxes online for free 89 Totals   $401. File 2011 taxes online for free 02   $87. File 2011 taxes online for free 89   $313. File 2011 taxes online for free 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. File 2011 taxes online for free 89. File 2011 taxes online for free Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). File 2011 taxes online for free A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. File 2011 taxes online for free Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. File 2011 taxes online for free Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. File 2011 taxes online for free 02 ($87. File 2011 taxes online for free 89 + $10 + $303. File 2011 taxes online for free 13). File 2011 taxes online for free For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. File 2011 taxes online for free She also will apply the remaining amount of capitalized interest ($625 − $303. File 2011 taxes online for free 13 = $321. File 2011 taxes online for free 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. File 2011 taxes online for free Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. File 2011 taxes online for free Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. File 2011 taxes online for free Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. File 2011 taxes online for free Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. File 2011 taxes online for free For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. File 2011 taxes online for free When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. File 2011 taxes online for free Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. File 2011 taxes online for free Your filing status is any filing status except married filing separately. File 2011 taxes online for free No one else is claiming an exemption for you on his or her tax return. File 2011 taxes online for free You are legally obligated to pay interest on a qualified student loan. File 2011 taxes online for free You paid interest on a qualified student loan. File 2011 taxes online for free Claiming an exemption for you. File 2011 taxes online for free   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. File 2011 taxes online for free Example 1. File 2011 taxes online for free During 2013, Josh paid $600 interest on his qualified student loan. File 2011 taxes online for free Only he is legally obligated to make the payments. File 2011 taxes online for free No one claimed an exemption for Josh for 2013. File 2011 taxes online for free Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. File 2011 taxes online for free Example 2. File 2011 taxes online for free During 2013, Jo paid $1,100 interest on her qualified student loan. File 2011 taxes online for free Only she is legally obligated to make the payments. File 2011 taxes online for free Jo's parents claimed an exemption for her on their 2013 tax return. File 2011 taxes online for free In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. File 2011 taxes online for free Interest paid by others. File 2011 taxes online for free   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. File 2011 taxes online for free Example 1. File 2011 taxes online for free Darla obtained a qualified student loan to attend college. File 2011 taxes online for free After Darla's graduation from college, she worked as an intern for a nonprofit organization. File 2011 taxes online for free As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. File 2011 taxes online for free This payment was treated as additional compensation and reported in box 1 of her Form W-2. File 2011 taxes online for free Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. File 2011 taxes online for free Example 2. File 2011 taxes online for free Ethan obtained a qualified student loan to attend college. File 2011 taxes online for free After graduating from college, the first monthly payment on his loan was due in December. File 2011 taxes online for free As a gift, Ethan's mother made this payment for him. File 2011 taxes online for free No one is claiming a dependency exemption for Ethan on his or her tax return. File 2011 taxes online for free Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. File 2011 taxes online for free No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). File 2011 taxes online for free Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. File 2011 taxes online for free However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. File 2011 taxes online for free You can use Worksheet 4-1. File 2011 taxes online for free Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. File 2011 taxes online for free Form 1098-E. File 2011 taxes online for free   To help you figure your student loan interest deduction, you should receive Form 1098-E. File 2011 taxes online for free Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. File 2011 taxes online for free   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. File 2011 taxes online for free Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. File 2011 taxes online for free However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. File 2011 taxes online for free See Allocating Payments Between Interest and Principal , earlier. File 2011 taxes online for free    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. File 2011 taxes online for free The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. File 2011 taxes online for free Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). File 2011 taxes online for free You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). File 2011 taxes online for free Modified adjusted gross income (MAGI). File 2011 taxes online for free   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. File 2011 taxes online for free However, as discussed below, there may be other modifications. File 2011 taxes online for free Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. File 2011 taxes online for free Table 4-2. File 2011 taxes online for free Effect of MAGI on Student Loan Interest Deduction IF your filing status is. File 2011 taxes online for free . File 2011 taxes online for free . File 2011 taxes online for free AND your MAGI is. File 2011 taxes online for free . File 2011 taxes online for free . File 2011 taxes online for free THEN your student loan interest deduction is. File 2011 taxes online for free . File 2011 taxes online for free . File 2011 taxes online for free single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. File 2011 taxes online for free more than $60,000  but less than $75,000 reduced because of the phaseout. File 2011 taxes online for free $75,000 or more eliminated by the phaseout. File 2011 taxes online for free married filing joint return not more than $125,000 not affected by the phaseout. File 2011 taxes online for free more than $125,000 but less than $155,000 reduced because of the phaseout. File 2011 taxes online for free $155,000 or more eliminated by the phaseout. File 2011 taxes online for free MAGI when using Form 1040A. File 2011 taxes online for free   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). File 2011 taxes online for free MAGI when using Form 1040. File 2011 taxes online for free   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any amount on line 33 (student loan interest deduction), line 34 (tuition and fees deduction), or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. File 2011 taxes online for free MAGI when using Form 1040NR. File 2011 taxes online for free   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). File 2011 taxes online for free MAGI when using Form 1040NR-EZ. File 2011 taxes online for free   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). File 2011 taxes online for free Phaseout. File 2011 taxes online for free   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. File 2011 taxes online for free To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. File 2011 taxes online for free The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). File 2011 taxes online for free The denominator is $15,000 ($30,000 in the case of a joint return). File 2011 taxes online for free Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. File 2011 taxes online for free Example 1. File 2011 taxes online for free During 2013 you paid $800 interest on a qualified student loan. File 2011 taxes online for free Your 2013 MAGI is $145,000 and you are filing a joint return. File 2011 taxes online for free You must reduce your deduction by $533, figured as follows. File 2011 taxes online for free   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). File 2011 taxes online for free Example 2. File 2011 taxes online for free The facts are the same as in Example 1 except that you paid $2,750 interest. File 2011 taxes online for free Your maximum deduction for 2013 is $2,500. File 2011 taxes online for free You must reduce your maximum deduction by $1,667, figured as follows. File 2011 taxes online for free   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). File 2011 taxes online for free Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. File 2011 taxes online for free However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. File 2011 taxes online for free Student Loan Interest Deduction Worksheet at the end of this chapter. File 2011 taxes online for free Claiming the Deduction The student loan interest deduction is an adjustment to income. File 2011 taxes online for free To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). File 2011 taxes online for free Worksheet 4-1. File 2011 taxes online for free Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. File 2011 taxes online for free Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. File 2011 taxes online for free 1. File 2011 taxes online for free Enter the total interest you paid in 2013 on qualified student loans. File 2011 taxes online for free Do not enter  more than $2,500 1. File 2011 taxes online for free   2. File 2011 taxes online for free Enter the amount from Form 1040, line 22 2. File 2011 taxes online for free       3. File 2011 taxes online for free Enter the total of the amounts from Form 1040,  lines 23 through 32 3. File 2011 taxes online for free           4. File 2011 taxes online for free Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. File 2011 taxes online for free           5. File 2011 taxes online for free Add lines 3 and 4 5. File 2011 taxes online for free       6. File 2011 taxes online for free Subtract line 5 from line 2 6. File 2011 taxes online for free       7. File 2011 taxes online for free Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. File 2011 taxes online for free       8. File 2011 taxes online for free Enter any foreign housing deduction (Form 2555, line 50) 8. File 2011 taxes online for free       9. File 2011 taxes online for free Enter the amount of income from Puerto Rico you are excluding 9. File 2011 taxes online for free       10. File 2011 taxes online for free Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. File 2011 taxes online for free       11. File 2011 taxes online for free Add lines 6 through 10. File 2011 taxes online for free This is your modified adjusted gross income 11. File 2011 taxes online for free   12. File 2011 taxes online for free Enter the amount shown below for your filing status 12. File 2011 taxes online for free     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. File 2011 taxes online for free Is the amount on line 11 more than the amount on line 12?       □ No. File 2011 taxes online for free Skip lines 13 and 14, enter -0- on line 15, and go to line 16. File 2011 taxes online for free       □ Yes. File 2011 taxes online for free Subtract line 12 from line 11 13. File 2011 taxes online for free   14. File 2011 taxes online for free Divide line 13 by $15,000 ($30,000 if married filing jointly). File 2011 taxes online for free Enter the result as a decimal  (rounded to at least three places). File 2011 taxes online for free If the result is 1. File 2011 taxes online for free 000 or more, enter 1. File 2011 taxes online for free 000 14. File 2011 taxes online for free . File 2011 taxes online for free 15. File 2011 taxes online for free Multiply line 1 by line 14 15. File 2011 taxes online for free   16. File 2011 taxes online for free Student loan interest deduction. File 2011 taxes online for free Subtract line 15 from line 1. File 2011 taxes online for free Enter the result here  and on Form 1040, line 33. File 2011 taxes online for free Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. File 2011 taxes online for free ) 16. File 2011 taxes online for free   Prev  Up  Next   Home   More Online Publications
Español

  • 'Free Grants': Don't Take Them For Grant-ed
    The ads claim that you will qualify to receive a "free grant" for your education, your home repairs, your home business, or your unpaid bills. They say your application is guaranteed to be accepted, and you never have to repay the money. But the Federal Trade Commission (FTC) warns that "money for nothing" grant offers often are a scam: the grant isn't free, it isn't guaranteed, and often, it isn't even available to you.
  • Medicare Beneficiaries Urged to Be on the Look-out for Phone Scams
    Seniors and people with disabilities should be aware of a scheme that asks Medicare beneficiaries for money and checking account information to help them enroll in a Medicare Prescription Drug Plan. NO Medicare drug plan can ask a person with Medicare for bank account or other personal information over the telephone.
  • Social Security E-mail Scam
    The Social Security Administration has received several reports of an email message being circulated with the subject "Cost-of-Living for 2007 update" and purporting to be from the Social Security Administration. Once directed to the phony website, the individual is asked to register for a password and to confirm their identity by providing personal information such as the individual's Social Security number, bank account information and credit card information.

The File 2011 Taxes Online For Free

File 2011 taxes online for free Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File 2011 taxes online for free Definitions The following definitions are used throughout this publication. File 2011 taxes online for free Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. File 2011 taxes online for free Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). File 2011 taxes online for free Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. File 2011 taxes online for free Limits on personal casualty or theft losses in the Kansas disaster area. File 2011 taxes online for free   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. File 2011 taxes online for free Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. File 2011 taxes online for free When to deduct the loss. File 2011 taxes online for free   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. File 2011 taxes online for free However, the Kansas disaster area is a Presidentially declared disaster. File 2011 taxes online for free Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. File 2011 taxes online for free The deadline for making this election has expired. File 2011 taxes online for free   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. File 2011 taxes online for free Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. File 2011 taxes online for free   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. File 2011 taxes online for free They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. File 2011 taxes online for free Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. File 2011 taxes online for free They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). File 2011 taxes online for free Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. File 2011 taxes online 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 Presidentially declared disaster area). File 2011 taxes online for free However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. File 2011 taxes online for free For more information, see the Instructions for Form 4684. File 2011 taxes online for free Net Operating Losses Qualified recovery assistance loss. File 2011 taxes online for free   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. File 2011 taxes online for free However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. File 2011 taxes online for free In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. File 2011 taxes online for free   A qualified 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 recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special 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 after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. File 2011 taxes online for free Qualified recovery assistance casualty loss. File 2011 taxes online for free   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. File 2011 taxes online for free For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. File 2011 taxes online for free Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. File 2011 taxes online for free Amended return. File 2011 taxes online for free   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. File 2011 taxes online for free More information. File 2011 taxes online for free    For more information on NOLs, see Publication 536. File 2011 taxes online for free IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. File 2011 taxes online for free Definitions Qualified recovery assistance distribution. File 2011 taxes online for free   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. File 2011 taxes online for free The distribution was made after May 3, 2007, and before January 1, 2009. File 2011 taxes online for free Your main home was located in the Kansas disaster area on May 4, 2007. File 2011 taxes online for free You sustained an economic loss because of the storms and tornadoes. File 2011 taxes online 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 2011 taxes online 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 recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. File 2011 taxes online for free Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. File 2011 taxes online for free   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. File 2011 taxes online 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 may allocate the $100,000 limit among the plans any way you choose. File 2011 taxes online for free   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. File 2011 taxes online for free Eligible retirement plan. File 2011 taxes online for free   An eligible retirement plan can be any of the following. File 2011 taxes online for free A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). File 2011 taxes online for free A qualified annuity plan. File 2011 taxes online for free A tax-sheltered annuity contract. File 2011 taxes online for free A governmental section 457 deferred compensation plan. File 2011 taxes online for free A traditional, SEP, SIMPLE, or Roth IRA. File 2011 taxes online for free Main home. File 2011 taxes online for free   Generally, your main home is the home where you live most of the time. File 2011 taxes online 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 2011 taxes online for free Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. File 2011 taxes online for free However, if you elect, you can include the entire distribution in your income in the year it was received. File 2011 taxes online for free Qualified 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 2011 taxes online for free However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. File 2011 taxes online for free For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. File 2011 taxes online for free Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. File 2011 taxes online for free Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. File 2011 taxes online for free However, see Exceptions below for qualified recovery assistance distributions you cannot repay. File 2011 taxes online for free You have three years from the day after the date you received the distribution to make a repayment. File 2011 taxes online for free Amounts that are repaid are treated as a qualified rollover and are not included in income. File 2011 taxes online for free Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. File 2011 taxes online for free See Form 8915 for more information on how to report repayments. File 2011 taxes online for free Exceptions. File 2011 taxes online for free   You cannot repay the following types of distributions. File 2011 taxes online for free Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). File 2011 taxes online for free Required minimum distributions. File 2011 taxes online 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 2011 taxes online for free How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. File 2011 taxes online for free 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. File 2011 taxes online for free See Qualified recovery assistance distribution on page 3. File 2011 taxes online for free If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. File 2011 taxes online for free Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. File 2011 taxes online for free If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. File 2011 taxes online for free You can amend your 2007 income tax return by using Form 1040X. File 2011 taxes online for free You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. File 2011 taxes online for free See Form 8915 and Form 8606 on this page. File 2011 taxes online for free Form 8915. File 2011 taxes online for free   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. File 2011 taxes online for free Before you complete the form, modify the form as follows. File 2011 taxes online for free Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. File 2011 taxes online for free ” To the right of the title, cross out “2005” and enter “2007. File 2011 taxes online for free ” In Part I, at the top of column (a), cross out “2005” and enter “2007. File 2011 taxes online for free ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. File 2011 taxes online for free ” On lines 10 and 11, cross out “2005” and enter “2007. File 2011 taxes online for free ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. File 2011 taxes online for free ” On line 12, cross out “hurricane” and enter “recovery assistance. File 2011 taxes online for free ” On lines 13 and 14, cross out “line 15b” and “line 25b. File 2011 taxes online for free ” On lines 18 and 19, cross out “2005” and enter “2007. File 2011 taxes online for free ”   You can now complete Form 8915. File 2011 taxes online for free For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. File 2011 taxes online for free See Example 1 on page 5 to see how to complete Form 8915. File 2011 taxes online for free Form 8606. File 2011 taxes online for free   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. File 2011 taxes online for free Before you complete or amend the form, use the following additional instructions. File 2011 taxes online for free Form 8606, Part I. File 2011 taxes online for free    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. File 2011 taxes online for free Do not enter an amount less than -0-. File 2011 taxes online for free Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. File 2011 taxes online for free Complete line 15 as follows. File 2011 taxes online for free If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. File 2011 taxes online for free Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. File 2011 taxes online for free If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. File 2011 taxes online for free The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. File 2011 taxes online for free Enter the result in the white space in the bottom margin of the form under line 15. File 2011 taxes online for free To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. File 2011 taxes online for free Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. File 2011 taxes online for free Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. File 2011 taxes online for free To the left of this amount, enter “Other distributions. File 2011 taxes online for free ” Form 8606, Part III. File 2011 taxes online for free    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. File 2011 taxes online for free Complete line 25 as follows. File 2011 taxes online for free If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. File 2011 taxes online for free Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. File 2011 taxes online for free If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. File 2011 taxes online for free The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. File 2011 taxes online for free Enter the result in the white space in the bottom margin of the form under line 25. File 2011 taxes online for free To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. File 2011 taxes online for free Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. File 2011 taxes online for free Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. File 2011 taxes online for free To the left of this amount, enter “Other distributions. File 2011 taxes online for free ” Example 1. File 2011 taxes online for free   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. File 2011 taxes online for free Her home was located in the Kansas disaster area. File 2011 taxes online for free On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. File 2011 taxes online for free Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. File 2011 taxes online for free Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. File 2011 taxes online for free Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. File 2011 taxes online for free   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. File 2011 taxes online for free Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. File 2011 taxes online for free Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). File 2011 taxes online for free Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. File 2011 taxes online for free ” This amount is then reported on Form 8915, line 13. File 2011 taxes online for free Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. File 2011 taxes online for free See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. File 2011 taxes online for free This image is too large to be displayed in the current screen. File 2011 taxes online for free Please click the link to view the image. File 2011 taxes online for free 2005 Form 8915, page 1, Illustrated Example 1. File 2011 taxes online for free This image is too large to be displayed in the current screen. File 2011 taxes online for free Please click the link to view the image. File 2011 taxes online for free 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. File 2011 taxes online for free Please click the link to view the image. File 2011 taxes online for free Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. File 2011 taxes online for free See Qualified recovery assistance distribution on page 3. File 2011 taxes online for free You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. File 2011 taxes online for free See Form 8915 and Form 8606 below. File 2011 taxes online for free Form 8915. File 2011 taxes online for free   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. File 2011 taxes online for free Before you complete the form, modify the form as follows. File 2011 taxes online for free Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. File 2011 taxes online for free ” To the right of the title, cross out “2006” and enter “2008. File 2011 taxes online for free ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. File 2011 taxes online for free ” At the top of column (a) cross out “2006” and enter “2008. File 2011 taxes online for free ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. File 2011 taxes online for free ” On lines 12, 14, and 15, cross out “2005” and enter “2007. File 2011 taxes online for free ” On lines 17 and 19, cross out “2006” and enter “2008. File 2011 taxes online for free ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. File 2011 taxes online for free ” On line 21, cross out “hurricane” and enter “recovery assistance. File 2011 taxes online for free ” On lines 22 and 23, cross out “line 15b” and “line 25b. File 2011 taxes online for free ” On lines 27, 29, and 30, cross out “2005” and enter “2007. File 2011 taxes online for free ” On lines 32 and 34, cross out “2006” and enter “2008. File 2011 taxes online for free ”   You can now complete Form 8915. File 2011 taxes online for free For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. File 2011 taxes online for free Example 2. File 2011 taxes online for free   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. File 2011 taxes online for free Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. File 2011 taxes online for free Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. File 2011 taxes online for free See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. File 2011 taxes online for free This image is too large to be displayed in the current screen. File 2011 taxes online for free Please click the link to view the image. File 2011 taxes online for free 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. File 2011 taxes online for free Please click the link to view the image. File 2011 taxes online for free 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. File 2011 taxes online for free   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. File 2011 taxes online for free Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. File 2011 taxes online for free Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. File 2011 taxes online for free For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. File 2011 taxes online for free To be a qualified distribution, the distribution must meet all of the following requirements. File 2011 taxes online 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 2011 taxes online for free The distribution was received after November 4, 2006, and before May 5, 2007. File 2011 taxes online for free The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. File 2011 taxes online for free Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. File 2011 taxes online for free Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. File 2011 taxes online for free A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. File 2011 taxes online for free You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. File 2011 taxes online for free See How to report, next, for information on completing Form 8915. File 2011 taxes online for free How to report. File 2011 taxes online for free   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. File 2011 taxes online for free Before you complete the form, modify the form as follows. File 2011 taxes online for free Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. File 2011 taxes online for free ” To the right of the title, cross out “2005” and enter “2006” or “2007. File 2011 taxes online for free ” Enter only the year the distribution was received. File 2011 taxes online for free Cross out “Hurricane” in the title of Part IV and enter “Kansas. File 2011 taxes online for free ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. File 2011 taxes online for free ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. File 2011 taxes online for free ” You can now complete Part IV of Form 8915. File 2011 taxes online for free Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. File 2011 taxes online for free Attach Form 8915 to your original or amended return for the year of the distribution. File 2011 taxes online for free Amended return. File 2011 taxes online for free   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. File 2011 taxes online for free Loans From Qualified Plans The following benefits are available to qualified individuals. File 2011 taxes online for free Increases to the limits for distributions treated as loans from employer plans. File 2011 taxes online for free A 1-year suspension for payments due on plan loans. File 2011 taxes online for free Qualified individual. File 2011 taxes online for free   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. File 2011 taxes online 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 2011 taxes online for free Limits on plan loans. File 2011 taxes online for free   The $50,000 limit for distributions treated as plan loans is increased to $100,000. File 2011 taxes online for free In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. File 2011 taxes online for free If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. File 2011 taxes online for free One-year suspension of loan payments. File 2011 taxes online for free   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. File 2011 taxes online for free To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. File 2011 taxes online for free Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. File 2011 taxes online for free The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). File 2011 taxes online for free The special allowance applies only for the first year the property is placed in service. File 2011 taxes online for free The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). File 2011 taxes online for free There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. File 2011 taxes online for free You can elect not to deduct the special allowance for qualified recovery assistance property. File 2011 taxes online for free If you make this election for any property, it applies to all property in the same class placed in service during the year. File 2011 taxes online for free Qualified recovery assistance property. File 2011 taxes online for free   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. File 2011 taxes online for free Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. File 2011 taxes online for free Water utility property. File 2011 taxes online for free Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. File 2011 taxes online for free (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. File 2011 taxes online for free ) Qualified leasehold improvement property. File 2011 taxes online for free Nonresidential real property and residential rental property. File 2011 taxes online for free   For more information on this property, see Publication 946. File 2011 taxes online for free Other tests to be met. File 2011 taxes online for free   To be qualified recovery assistance property, the property must also meet all of the following tests. File 2011 taxes online for free You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. File 2011 taxes online for free The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). File 2011 taxes online for free Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. File 2011 taxes online for free The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. File 2011 taxes online for free Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. File 2011 taxes online for free Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. File 2011 taxes online for free Excepted property. File 2011 taxes online for free   Qualified recovery assistance property does not include any of the following. File 2011 taxes online for free Property required to be depreciated using the Alternative Depreciation System (ADS). File 2011 taxes online for free Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. File 2011 taxes online for free Property for which you are claiming a commercial revitalization deduction. File 2011 taxes online for free Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. File 2011 taxes online for free Property placed in service and disposed of in the same tax year. File 2011 taxes online for free Property converted from business use to personal use in the same tax year it is placed in service. File 2011 taxes online for free Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. File 2011 taxes online for free Recapture of special allowance. File 2011 taxes online for free   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. File 2011 taxes online for free Amended return. File 2011 taxes online for free   If you have already filed your tax return, you may have to amend that return to claim any special allowance. File 2011 taxes online for free Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. File 2011 taxes online for free Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. File 2011 taxes online for free Increased dollar limit. File 2011 taxes online for free   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). File 2011 taxes online for free   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. File 2011 taxes online for free Qualified section 179 recovery assistance property. File 2011 taxes online for free   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). File 2011 taxes online for free Section 179 property does not include nonresidential real property or residential rental property. File 2011 taxes online for free For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. File 2011 taxes online for free Amended return. File 2011 taxes online for free   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. File 2011 taxes online for free Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. File 2011 taxes online 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 2011 taxes online for free Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). File 2011 taxes online for free Use Form 5884-A to claim the credit. File 2011 taxes online for free See Form 5884-A later. File 2011 taxes online for free The following rules and definitions apply. File 2011 taxes online for free Employers affected by the storms and tornadoes. File 2011 taxes online for free   The following definitions apply to employers affected by the storms and tornadoes. File 2011 taxes online for free Eligible employer. File 2011 taxes online for free   For this purpose, an eligible employer is any employer who meets all of the following. File 2011 taxes online for free Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. File 2011 taxes online for free Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. File 2011 taxes online for free Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. File 2011 taxes online for free Eligible employee. File 2011 taxes online for free   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. File 2011 taxes online for free An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. File 2011 taxes online for free Qualified wages. File 2011 taxes online for free   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. File 2011 taxes online for free In addition, the wages must have been paid or incurred after May 4, 2007. File 2011 taxes online 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 2011 taxes online for free    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). File 2011 taxes online for free Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. File 2011 taxes online 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 2011 taxes online 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 2011 taxes online for free For a special rule that applies to railroad employees, see section 51(h)(1)(B). File 2011 taxes online for free   Qualified wages do not include the following. File 2011 taxes online for free Wages paid to your dependent or a related individual. File 2011 taxes online for free See section 51(i)(1). File 2011 taxes online 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 2011 taxes online for free Wages for services of replacement workers during a strike or lockout. File 2011 taxes online for free Form 5884-A. File 2011 taxes online for free   Use Section A of Form 5884-A (Rev. File 2011 taxes online for free October 2006) to claim the employer retention credit. File 2011 taxes online for free Section B does not apply to the Kansas disaster area. File 2011 taxes online for free Before you complete the form, modify the form as follows. File 2011 taxes online for free Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. File 2011 taxes online for free ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. File 2011 taxes online for free ”   Complete the form as instructed. File 2011 taxes online for free Lines 1b and 1c do not apply. File 2011 taxes online for free Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. File 2011 taxes online for free On the dotted line to the left of line 1x, enter “5884-A. File 2011 taxes online for free ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. File 2011 taxes online for free Amended return. File 2011 taxes online for free   You may have to amend a previously filed return to claim the employee retention credit. File 2011 taxes online for free Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. File 2011 taxes online for free Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas 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 2011 taxes online for free Amended return. File 2011 taxes online for free   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. File 2011 taxes online for free Request for Copy or Transcript of Tax Return Request for copy of tax return. File 2011 taxes online for free   You can use Form 4506 to order a copy of your tax return. File 2011 taxes online for free Generally, there is a $39. File 2011 taxes online for free 00 fee (subject to change) for requesting each copy of a tax return. File 2011 taxes online for free If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. File 2011 taxes online for free Request for transcript of tax return. File 2011 taxes online for free   You can use Form 4506-T to order a free transcript of your tax return. File 2011 taxes online 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 2011 taxes online for free You can also call 1-800-829-1040 to order a transcript. File 2011 taxes online for free How To Get Tax Help 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 2011 taxes online for free By selecting the method that is best for you, you will have quick and easy access to tax help. File 2011 taxes online for free Contacting your Taxpayer Advocate. File 2011 taxes online 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 2011 taxes online for free   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. File 2011 taxes online for free You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. File 2011 taxes online for free You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. File 2011 taxes online for free For more information, go to www. File 2011 taxes online for free irs. File 2011 taxes online for free gov/advocate. File 2011 taxes online for free Low Income Taxpayer Clinics (LITCs). File 2011 taxes online for free   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. File 2011 taxes online for free The clinics also provide tax education and outreach for taxpayers who speak English as a second language. File 2011 taxes online for free Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. File 2011 taxes online for free It is available at www. File 2011 taxes online for free irs. File 2011 taxes online for free gov or your local IRS office. File 2011 taxes online for free Free tax services. File 2011 taxes online for free   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. File 2011 taxes online for free It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. File 2011 taxes online for free It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. File 2011 taxes online for free   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. File 2011 taxes online for free Free help with your return. File 2011 taxes online for free   Free help in preparing your return is available nationwide from IRS-trained volunteers. File 2011 taxes online for free The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File 2011 taxes online 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 2011 taxes online for free To find a site near you, call 1-800-829-1040. File 2011 taxes online for free Or to find the nearest AARP TaxAide site, visit AARP's website at www. File 2011 taxes online for free aarp. File 2011 taxes online for free org/taxaide or call 1-888-227-7669. File 2011 taxes online for free For more information on these programs, go to www. File 2011 taxes online for free irs. File 2011 taxes online for free gov and enter keyword “VITA” in the upper right-hand corner. File 2011 taxes online for free Internet. File 2011 taxes online for free You can access the IRS website at www. File 2011 taxes online for free irs. File 2011 taxes online for free gov 24 hours a day, 7 days a week to: E-file your return. File 2011 taxes online for free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File 2011 taxes online for free Check the status of your refund. File 2011 taxes online for free Click on Where's My Refund. File 2011 taxes online for free Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). File 2011 taxes online for free Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. File 2011 taxes online for free Download forms, instructions, and publications. File 2011 taxes online for free Order IRS products online. File 2011 taxes online for free Research your tax questions online. File 2011 taxes online for free Search publications online by topic or keyword. File 2011 taxes online for free View Internal Revenue Bulletins (IRBs) published in the last few years. File 2011 taxes online for free Figure your withholding allowances using the withholding calculator online at www. File 2011 taxes online for free irs. File 2011 taxes online for free gov/individuals. File 2011 taxes online for free Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. File 2011 taxes online for free Sign up to receive local and national tax news by email. File 2011 taxes online for free Get information on starting and operating a small business. File 2011 taxes online for free Phone. File 2011 taxes online for free Many services are available by phone. File 2011 taxes online for free Ordering forms, instructions, and publications. File 2011 taxes online for free Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. File 2011 taxes online for free You should receive your order within 10 days. File 2011 taxes online for free Asking tax questions. File 2011 taxes online for free Call the IRS with your tax questions at 1-800-829-1040. File 2011 taxes online for free Solving problems. File 2011 taxes online for free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File 2011 taxes online for free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File 2011 taxes online for free Call your local Taxpayer Assistance Center for an appointment. File 2011 taxes online for free To find the number, go to www. File 2011 taxes online for free irs. File 2011 taxes online for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 2011 taxes online for free TTY/TDD equipment. File 2011 taxes online 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 2011 taxes online for free TeleTax topics. File 2011 taxes online for free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File 2011 taxes online for free Refund information. File 2011 taxes online for free To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. File 2011 taxes online for free Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). File 2011 taxes online for free Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. File 2011 taxes online for free Evaluating the quality of our telephone services. File 2011 taxes online 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 2011 taxes online for free One method is for a second IRS representative to listen in on or record random telephone calls. File 2011 taxes online for free Another is to ask some callers to complete a short survey at the end of the call. File 2011 taxes online for free Walk-in. File 2011 taxes online for free Many products and services are available on a walk-in basis. File 2011 taxes online for free Products. File 2011 taxes online for free You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File 2011 taxes online 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 2011 taxes online 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 2011 taxes online for free Services. File 2011 taxes online for free You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. File 2011 taxes online for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File 2011 taxes online 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're 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 2011 taxes online for free No appointment is necessary — just walk in. File 2011 taxes online 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 2011 taxes online for free A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. File 2011 taxes online for free If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. File 2011 taxes online for free All other issues will be handled without an appointment. File 2011 taxes online for free To find the number of your local office, go to www. File 2011 taxes online for free irs. File 2011 taxes online for free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File 2011 taxes online for free Mail. File 2011 taxes online for free You can send your order for forms, instructions, and publications to the address below. File 2011 taxes online for free You should receive a response within 10 days after your request is received. File 2011 taxes online for free Internal Revenue Service 1201 N. File 2011 taxes online for free Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. File 2011 taxes online for free You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. File 2011 taxes online for free Prior-year forms, instructions, and publications. File 2011 taxes online for free Bonus: Historical Tax Products DVD - Ships with the final release. File 2011 taxes online for free IRS Tax Map: an electronic research tool and finding aid. File 2011 taxes online for free Tax law frequently asked questions (FAQ). File 2011 taxes online for free Tax Topics from the IRS telephone response system. File 2011 taxes online for free Fill-in, print, and save features for most tax forms. File 2011 taxes online for free Internal Revenue Bulletins. File 2011 taxes online for free Toll-free and email technical support. File 2011 taxes online for free The CD/DVD is released twice during the year in January and March. File 2011 taxes online for free Purchase the CD/DVD from National Technical Information Service (NTIS) at www. File 2011 taxes online for free irs. File 2011 taxes online for free gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). File 2011 taxes online for free Price is subject to change. File 2011 taxes online for free CD for small businesses. File 2011 taxes online for free Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. File 2011 taxes online for free This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. File 2011 taxes online for free All the business tax forms, instructions, and publications needed to successfully manage a business. File 2011 taxes online for free Tax law changes. File 2011 taxes online for free Tax Map: an electronic research tool and finding aid. File 2011 taxes online for free Web links to various government agencies, business associations, and IRS organizations. File 2011 taxes online for free “Rate the Product” survey—your opportunity to suggest changes for future editions. File 2011 taxes online for free A site map of the CD to help you navigate the pages of the CD with ease. File 2011 taxes online for free An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. File 2011 taxes online for free An updated version of this CD is available each year in early April. File 2011 taxes online for free You can get a free copy by calling 1-800-829-3676 or by visiting www. File 2011 taxes online for free irs. File 2011 taxes online for free gov/smallbiz. File 2011 taxes online for free Prev  Up  Next   Home   More Online Publications