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File An Extension For 2011 Taxes Online

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File An Extension For 2011 Taxes Online

File an extension for 2011 taxes online Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. File an extension for 2011 taxes online Valor justo de mercado. File an extension for 2011 taxes online Excepción en el caso de propiedad inmueble de uso personal. File an extension for 2011 taxes online Más información. File an extension for 2011 taxes online Para pedir formularios y publicaciones. File an extension for 2011 taxes online Preguntas sobre los impuestos. File an extension for 2011 taxes online Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). File an extension for 2011 taxes online Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. File an extension for 2011 taxes online Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. File an extension for 2011 taxes online Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. File an extension for 2011 taxes online Llene los Anexos 1 al 20. File an extension for 2011 taxes online Lea las instrucciones del Formulario 4684, en inglés. File an extension for 2011 taxes online Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. File an extension for 2011 taxes online Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. File an extension for 2011 taxes online Utilice lo que se halla en la. File an extension for 2011 taxes online . File an extension for 2011 taxes online . File an extension for 2011 taxes online Y anótelo en el Formulario 4684. File an extension for 2011 taxes online . File an extension for 2011 taxes online . File an extension for 2011 taxes online Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. File an extension for 2011 taxes online Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. File an extension for 2011 taxes online Todo reembolso que usted reciba reducirá la cantidad de la pérdida. File an extension for 2011 taxes online Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. File an extension for 2011 taxes online Cantidad de la pérdida. File an extension for 2011 taxes online   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. File an extension for 2011 taxes online Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. File an extension for 2011 taxes online (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). File an extension for 2011 taxes online De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. File an extension for 2011 taxes online   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. File an extension for 2011 taxes online Costo u otra base. File an extension for 2011 taxes online   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. File an extension for 2011 taxes online Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. File an extension for 2011 taxes online Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. File an extension for 2011 taxes online Valor justo de mercado. File an extension for 2011 taxes online   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. File an extension for 2011 taxes online Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. File an extension for 2011 taxes online Cálculos separados. File an extension for 2011 taxes online   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. File an extension for 2011 taxes online Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. File an extension for 2011 taxes online Excepción en el caso de propiedad inmueble de uso personal. File an extension for 2011 taxes online   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. File an extension for 2011 taxes online Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. File an extension for 2011 taxes online La base ajustada de toda la propiedad. File an extension for 2011 taxes online Límites de la deducción. File an extension for 2011 taxes online   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. File an extension for 2011 taxes online Esto se hace en la sección A del Formulario 4684, en inglés. File an extension for 2011 taxes online Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). File an extension for 2011 taxes online Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). File an extension for 2011 taxes online Más información. File an extension for 2011 taxes online   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. File an extension for 2011 taxes online Cuándo su pérdida es deducible. File an extension for 2011 taxes online   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. File an extension for 2011 taxes online Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. File an extension for 2011 taxes online No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. File an extension for 2011 taxes online Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). File an extension for 2011 taxes online Comentarios y sugerencias. File an extension for 2011 taxes online   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. File an extension for 2011 taxes online   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File an extension for 2011 taxes online NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. File an extension for 2011 taxes online Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. File an extension for 2011 taxes online   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. File an extension for 2011 taxes online gov. File an extension for 2011 taxes online Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. File an extension for 2011 taxes online Usted también nos puede enviar comentarios desde la página web en www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). File an extension for 2011 taxes online Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. File an extension for 2011 taxes online Para pedir formularios y publicaciones. File an extension for 2011 taxes online   Visite www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. File an extension for 2011 taxes online  Internal Revenue Service 1201 N. File an extension for 2011 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. File an extension for 2011 taxes online   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. File an extension for 2011 taxes online gov/espanol o llame al 1-800-829-1040. File an extension for 2011 taxes online No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. File an extension for 2011 taxes online Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. File an extension for 2011 taxes online Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. File an extension for 2011 taxes online   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. File an extension for 2011 taxes online El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. File an extension for 2011 taxes online En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. File an extension for 2011 taxes online Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. File an extension for 2011 taxes online gov o llame al 1-800-906-9887 o 1-800-829-1040. File an extension for 2011 taxes online   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). File an extension for 2011 taxes online Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. File an extension for 2011 taxes online aarp. File an extension for 2011 taxes online org/money/taxaide. File an extension for 2011 taxes online   Para más información sobre estos programas, visite IRS. File an extension for 2011 taxes online gov e ingrese la palabra clave “VITA” en la esquina superior derecha. File an extension for 2011 taxes online Internet. File an extension for 2011 taxes online Puede tener acceso al sitio web del IRS, www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. File an extension for 2011 taxes online Visite www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . File an extension for 2011 taxes online Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. File an extension for 2011 taxes online Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). File an extension for 2011 taxes online Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. File an extension for 2011 taxes online Presentar la declaración por medio del sistema electrónico e-file. File an extension for 2011 taxes online Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. File an extension for 2011 taxes online Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. File an extension for 2011 taxes online Pedir productos del IRS a través de Internet. File an extension for 2011 taxes online Buscar información en Internet para aclarar sus preguntas acerca de impuestos. File an extension for 2011 taxes online Buscar publicaciones en Internet por tema o palabra clave. File an extension for 2011 taxes online Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. File an extension for 2011 taxes online Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. File an extension for 2011 taxes online Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/espanol. File an extension for 2011 taxes online Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/individuals. File an extension for 2011 taxes online Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. File an extension for 2011 taxes online Obtener información acerca de cómo abrir y administrar un pequeño negocio. File an extension for 2011 taxes online Teléfono. File an extension for 2011 taxes online Muchos servicios están disponibles por teléfono. File an extension for 2011 taxes online Cómo pedir formularios, instrucciones y publicaciones. File an extension for 2011 taxes online Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. File an extension for 2011 taxes online Deberá recibir lo que ha pedido dentro de 10 días. File an extension for 2011 taxes online Cómo hacer preguntas relacionadas con los impuestos. File an extension for 2011 taxes online Llame al IRS para hacer preguntas al 1-800-829-1040. File an extension for 2011 taxes online Cómo resolver problemas. File an extension for 2011 taxes online Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). File an extension for 2011 taxes online Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. File an extension for 2011 taxes online Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. File an extension for 2011 taxes online Para obtener el número telefónico, visite el sitio web www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). File an extension for 2011 taxes online Equipo TTY/TDD. File an extension for 2011 taxes online Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. File an extension for 2011 taxes online Temas TeleTax. File an extension for 2011 taxes online Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. File an extension for 2011 taxes online Información sobre los reembolsos. File an extension for 2011 taxes online Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. File an extension for 2011 taxes online Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. File an extension for 2011 taxes online La aplicación IRS2Go es una manera nueva para nosotros proveerle información. File an extension for 2011 taxes online Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. File an extension for 2011 taxes online Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. File an extension for 2011 taxes online Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). File an extension for 2011 taxes online Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. File an extension for 2011 taxes online Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. File an extension for 2011 taxes online Otra información relacionada con los reembolsos. File an extension for 2011 taxes online Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. File an extension for 2011 taxes online Cómo evaluar la calidad de nuestros servicios telefónicos. File an extension for 2011 taxes online Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. File an extension for 2011 taxes online Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. File an extension for 2011 taxes online Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. File an extension for 2011 taxes online Visitas en persona. File an extension for 2011 taxes online Muchos productos y servicios están disponibles en varios lugares públicos. File an extension for 2011 taxes online Productos. File an extension for 2011 taxes online Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. File an extension for 2011 taxes online Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. File an extension for 2011 taxes online Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. File an extension for 2011 taxes online Servicios. File an extension for 2011 taxes online Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. File an extension for 2011 taxes online Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. File an extension for 2011 taxes online Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. File an extension for 2011 taxes online No se necesita cita, simplemente venga a hacer su consulta. File an extension for 2011 taxes online Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. File an extension for 2011 taxes online Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. File an extension for 2011 taxes online Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. File an extension for 2011 taxes online Los demás asuntos se tramitan sin necesidad de hacer una cita. File an extension for 2011 taxes online Para obtener el número telefónico de la oficina local, visite el sitio web www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). File an extension for 2011 taxes online Correspondencia. File an extension for 2011 taxes online Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. File an extension for 2011 taxes online  Internal Revenue Service 1201 N. File an extension for 2011 taxes online Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. File an extension for 2011 taxes online   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. File an extension for 2011 taxes online Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. File an extension for 2011 taxes online Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. File an extension for 2011 taxes online Tenga presente que lo peor que se puede hacer es no hacer nada. File an extension for 2011 taxes online   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. File an extension for 2011 taxes online Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. File an extension for 2011 taxes online Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. File an extension for 2011 taxes online   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. File an extension for 2011 taxes online A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. File an extension for 2011 taxes online Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. File an extension for 2011 taxes online Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. File an extension for 2011 taxes online ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. File an extension for 2011 taxes online Nuestro kit de herramientas tributarias, disponible en www. File an extension for 2011 taxes online taxpayeradvocate. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/Home/Spanish le puede ayudar a entender estos derechos. File an extension for 2011 taxes online   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/advocate. File an extension for 2011 taxes online Usted también podría llamarnos gratis al 1-877-777-4778. File an extension for 2011 taxes online   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. File an extension for 2011 taxes online Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/advocate. 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Tax Law Changes Related to Midwestern Disaster Areas

FS-2008-27, December 2008

WASHINGTON — The Heartland Disaster Tax Relief Act of 2008 provides certain tax breaks to help victims of the severe storms, flooding and tornadoes that occurred in Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Missouri, Minnesota, Nebraska and Wisconsin that the federal government declared a disaster during the period beginning May 20, 2008, and ending July 31, 2008.

The recently enacted legislation alters the tax code to help individuals who suffered losses as a result of the Midwestern Disasters and to make it easier for individuals and businesses to engage in charity to benefit those affected by the severe storms, flooding and tornadoes.

The counties in these states that encompass the “Midwestern Disaster Areas” are identified in Tables 1 and 2 at the end of this fact sheet. Taxpayers located in the counties listed in Table 1 are eligible for all portions of the relief made available to the Midwestern Disaster Areas by the recently enacted legislation. Those taxpayers located in the counties listed in Table 2 are eligible only for certain special tax provisions. For a more complete listing of the tax relief provisions that the Heartland Disaster Tax Relief Act of 2008 provides to taxpayers located in the counties listed in Tables 1 and 2, see Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas.

Individuals Affected by the Midwestern Disasters

In general, for individuals affected by the Midwestern Disasters, the Heartland Disaster Tax Relief Act of 2008 provides tax-favored early distributions and loans from retirement accounts, eliminates the limitations on claiming losses and permits certain earned income tax credit (EITC) and refundable child tax credit recipients to choose either tax year 2008 or 2007 to determine their earned income and use the more beneficial result.

The recently enacted legislation also allows affected individuals to exclude from income certain cancellations of debt and extends, from two years to five years, the replacement period for converted properties. Portions of the Heartland Disaster Tax Relief Act of 2008 are highlighted below.

Removal of Loss Limitations: For taxpayers who suffered casualty or theft losses to property owned for personal use that are attributable to the Midwestern Disasters, recently enacted legislation removes certain loss limitations. Ordinarily, to figure a deduction for a casualty or theft loss of personal-use property from a particular disaster, taxpayers who itemize must reduce the loss by $100 and also reduce their total casualty and theft losses by 10 percent of their adjusted gross income. Only the excess over these $100 and 10 percent limits is deductible for those taxpayers who itemize their deductions. The recently enacted legislation, however, removes these limits for the Midwestern Disasters on losses of personal-use property, so that the entire amount of unreimbursed losses is deductible if a taxpayer itemizes.

To qualify, a loss must arise in a Midwestern Disaster Area and be attributable to the severe storms, flooding or tornadoes for which the Disaster Declarations identified in Tables 1 and 2 were issued. Note: The new increased standard deduction for net disaster losses does not apply to losses in Midwestern disaster areas.

Cancellation of Debt: Individuals whose main home was located in a Midwestern Disaster Area on the date that a disaster was declared for the county in which they live, will not include in income any non-business debt, such as a mortgage, that is canceled on or after the applicable disaster date and before Jan. 1, 2010, provided that the debt is not secured by property located outside the Midwestern Disaster Areas. If the individual’s main home was located in a Midwestern Disaster Area as shown in Table 2, the individual must also have had an economic loss because of the severe storms, floods or tornadoes. Examples of economic losses 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 one’s home; or
  • Loss of livelihood due to temporary or permanent layoffs.

Usually, the cancellation of debt is treated as income by the person for whom the debt is forgiven.

Earned Income Tax Credit and Refundable Child Tax Credit: The recently enacted legislation allows eligible individuals to choose to calculate their earned income tax credit (EITC) or refundable child tax credit using their prior year’s earned income. An eligible individual is one whose earned income in 2008 is less than their earned income in 2007 and their main home on the applicable disaster date was in a Midwestern Disaster Area as shown in Table 1 or their main home on the applicable disaster date was in a Midwestern Disaster Area as shown in Table 2 and they were displaced from that home because of the severe storms, tornadoes or flooding. Taxpayers eligible to make the choice should figure their EITC and refundable child tax credit using their earned income for each year before making the choice to see which gives them the higher credits.

Education Credits: The recently enacted legislation provides educational assistance to students enrolled and paying tuition at eligible educational institutions located in Midwestern Disaster Areas counties identified in Table 1 for any tax year beginning in 2008 or 2009. Basically, the new legislation expands the Hope and Lifetime Learning educational credits in the following way:

  • The Hope Credit is expanded to 100 percent of the first $2,400 in eligible expenses plus 50 percent of the next $2,400 – doubling the maximum Hope Credit from $1,800 to $3,600 for each eligible student.
  • The Lifetime Learning Credit is expanded from 20 percent to 40 percent of the first $10,000 in eligible expenses.

Exemption for Taxpayers Housing Individuals Displaced by the Disasters: Taxpayers who provided housing in their main homes to individuals displaced by the severe storms, tornadoes or flooding that occurred in the Midwestern Disaster Areas may be able to claim an additional exemption amount of $500 for each such displaced individual. The additional exemption amount is allowable once per taxpayer for a specific Midwestern Disaster displaced individual in 2008 or 2009, but not in both years. The maximum additional exemption amount that can be claimed for all displaced individuals is $2,000, or $1,000 if married filing separately. Any exemption amount claimed in 2008 will reduce the $2,000 maximum for 2009.

To qualify as a displaced individual, the individual must have had his or her main home in a Midwestern Disaster Area on the applicable disaster date, and he or she must have been displaced from that home. If the displaced individual’s main home was located in a Midwestern Disaster Area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes or flooding or the individual must have been evacuated from the home because of the severe storms, tornadoes or flooding. In addition, the displaced individual must have been provided housing in the taxpayer’s main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed. The displaced individual cannot be the taxpayer’s spouse or dependent. 

This benefit applies to the counties listed in Tables 1 and 2. More detailed information on claiming the additional exemption can be found in Publication 4492-B.

Recapture of Federal Mortgage Subsidy: Generally, taxpayers who financed their homes under a federally-subsidized program may have to repay all or part of the benefit they received from that program when they sell or otherwise dispose of their home. This repayment is known, technically, as recapture.  Taxpayers do not, however, have to recapture any benefit if their mortgage loan was a qualified home improvement loan of not more than $15,000. The recently enacted legislation provides for this amount to be increased to $150,000, if the loan was provided prior to 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern Disaster Area as shown in Table 1. 

Retirement Funds

To help victims of the severe storms, flooding and tornadoes in the Midwestern Disaster Areas, the recently enacted legislation provides certain tax-favored treatment for early distributions, plan loans and re-contributions. These benefits apply to the counties listed in Tables 1 and 2.

Qualified Disaster Recovery Assistance Distributions: A qualified disaster recovery distribution is any distribution from an eligible retirement plan that meets the following requirements:  (1) the distribution was made on or after an applicable disaster date listed in Tables 1 or 2 and before Jan. 1, 2010; (2) the distribution was made to a taxpayer whose main home was located in a Midwestern Disaster Area on the applicable disaster date; and (3) the taxpayer sustained an economic loss because of the severe storms, tornadoes or flooding that affected the Midwestern Disaster Areas. If these requirements are met, the taxpayer can generally designate any distribution from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes or flooding.  The total amount of tax-favored distributions an individual can receive from all plans, annuities or IRAs is $100,000.

Taxation of Qualified Disaster Recovery Assistance Distributions: Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. The taxpayer can, however, elect to include the entire distribution income in the year it was received. An eligible individual who receives qualified disaster recovery assistance distributions does not have to pay the 10% additional tax on early distributions (or the additional 25% tax for certain distributions from SIMPLE IRAs). Under the new law, qualified disaster recovery assistance distributions are not subject to the mandatory 20% withholding. Any distributions received in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. 

Repayment of Qualified Disaster Recovery Assistance Distributions: Taxpayers may choose to repay any portion of a qualified disaster recovery distribution that is eligible for tax-free rollover treatment into an eligible retirement plan within three years from the date of the distribution. The distribution will be treated as though it were paid in a direct rollover (note that for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover). To report a re-contribution, the eligible individual must also file a Form 8930, Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments. Refer to Publication 4492-B for additional information on repaying qualified disaster recovery assistance distributions and for a list of the qualified disaster recovery assistance distributions that cannot be repaid.

Repayment of Qualified Distributions for the Purchase or Construction of a Main Home: An individual who received a qualified distribution to purchase or construct a main home in a Midwestern disaster area can repay part or all of that distribution to an eligible retirement plan on or after the applicable disaster date, but no later than March 3, 2009. To be a qualified distribution, the distribution must meet all of the following requirements:  (1) the distribution is a hardship distribution from a 401(k) plan or a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA; (2) the distribution was received within six months prior to the day after the applicable disaster date; and (3) the distribution was used to purchase or construct a main home in a Midwestern Disaster Area that was not purchased or constructed because of the severe storms, tornadoes or flooding. 
Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income (note that for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover). If the qualified distribution is not repaid by March 4, 2009, the distribution may be taxable for 2007 or 2008, as well as subject to the additional 10% tax on early distributions (or the additional 25% tax for certain SIMPLE IRAs). Any repayments must be reported on Form 8930, Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments.  

Retirement Plan Loans: Under the new law, the allowable retirement plan loan amount for eligible individuals is increased from $50,000 to $100,000. To figure the dollar limit, an eligible individual would start with (a) $100,000 and subtract the highest outstanding balance of loans from these plans during the prior year and compare that figure to (b) the eligible individual’s vested benefit under the plan. Whichever figure is less is the limit that the eligible individual can borrow from the employer’s plans without a tax consequence.

For an eligible individual, payments on retirement plan loans outstanding on or after the applicable disaster date may be suspended for one year by the plan administrator. To qualify for suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on Dec. 31, 2009. 

Charity Encouraged by New Law

To encourage charity, the recently enacted legislation suspends the limits on certain charitable contributions, creates an exemption for those housing Midwestern Disaster displaced individuals, increases the standard mileage rate for charitable use of vehicles and excludes from gross income mileage reimbursements to charitable volunteers.

Suspension of Charitable Limits for Certain Charitable Contributions: In the case of an individual, the recently enacted legislation allows a deduction for qualified contributions up to the amount by which the taxpayer’s contribution base – adjusted gross income – exceeds the deduction for other charitable contributions. Contributions in excess of this amount are generally carried over to succeeding taxable years. The recently enacted legislation allows corporations to elect to deduct qualified cash contributions without regard to the 10% of taxable income limit.

Qualified contributions are defined as cash contributions to a charitable organization described in section 170(b)(1)(A) (other than a supporting organization described in section 509(a)(3)), for relief efforts in one or more Midwestern Disaster Areas made after May 1, 2008, and before Jan. 1, 2009. Contributions of non-cash property, such as securities, are not qualified contributions.

The charitable contribution deduction up to the amount of qualified contributions (as defined above) paid during the year is not treated as an itemized deduction for purposes of the overall limitation on itemized deductions. This benefit applies only to the counties listed in Table 1.

Increase in the Standard Mileage Rate for Charitable Use of Vehicles: The recently enacted legislation provides special standard mileage rates for taxpayers who used their vehicles to provide charitable services related solely to the severe storms, tornadoes and flooding that occurred in the Midwestern Disaster Areas during the period May 2, 2008, through Dec. 31, 2008.  The special rate is 36 cents per mile for the period May 2, 2008, through June 30, 2008. For the period July 1, 2008, through Dec. 31, 2008, the special rate is 41 cents per mile.

Taxpayers may also exclude from income any amounts received as mileage reimbursement for the use of a private passenger automobile for the benefit of a qualified charitable organization in responding to the severe storms, tornadoes and flooding that occurred in the Midwestern Disaster Areas during the period May 2, 2008, through Dec. 31, 2008. Taxpayers cannot claim a deduction or credit for any amounts excluded and must keep records of miles driven, time, place (or use) and purpose of the mileage. The amount that can be excluded from income cannot exceed 50.5 cents per mile for the period May 2, 2008, through June 30, 2008; and 58.5 cents per mile for the period July 1, 2008, through Dec. 31, 2008. This benefit applies only to the counties listed in Table 1.

Table 1
Taxpayers located in these counties are eligible for all portions of relief identified in this document.

Applicable Disaster Date*

State 

Affected Counties - Midwestern Disaster Areas 

 5/2/2008  Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline and Van Buren.
 6/1/2008  Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago.
 6/6/2008  Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington and Wayne.
 5/25/2008  Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth and Wright.
 5/10/2008  Missouri Barry, Jasper and Newton.
 6/1/2008  Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Charles, Stone, Taney, Vernon and Webster.
 5/22/2008  Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy and Saunders.
 6/5/2008  Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha and Winnebago.

 

Table 2
Taxpayers located in the counties listed below are eligible for all of the special tax provisions identified in this fact sheet except the education credits, charitable giving incentives (suspension of charitable limits and increase in standard mileage rates) and the recapture of federal mortgage subsidy.**

Applicable Disaster Date*

State

Affected Counties - Midwestern Disaster Areas

 6/1/2008  Illinois Greene, Madison, Monroe, Pike, Randolph, St. Clair and Scott.
 6/6/2008  Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union and Wabash.
 5/25/2008  Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor and Wayne.
 5/22/2008  Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace and Wilson.
 6/6/2008  Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw and Wexford.
 6/7/2008  Minnesota Cook, Fillmore, Freeborn, Houston, Mower and Nobles.
 6/1/2008  Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Scott, Shelby, St. Genevieve, St. Louis, Sullivan, the Independent City of St. Louis and Worth.
 4/23/2008  Nebraska Gage, Johnson, Morrill, Nemaha and Pawnee.
 5/22/2008  Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler and York.
 6/27/2008  Nebraska Dodge, Douglas, Sarpy and Saunders.
 6/5/2008  Wisconsin Lafayette.


* In some cases the date will be later due to the continuation of the severe storms, tornadoes or flooding that began on the above date. The Federal Emergency Management Agency has more details.

** See Pub. 4492-B for a more complete listing of the tax provisions that are available to taxpayers located in the affected counties in the Midwestern Disaster Areas listed in Tables 1 and 2.

Page Last Reviewed or Updated: 18-Aug-2012

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File an extension for 2011 taxes online Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. File an extension for 2011 taxes online Tax questions. File an extension for 2011 taxes online Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/pub515. File an extension for 2011 taxes online What's New Deposit interest paid to certain nonresident alien individuals. File an extension for 2011 taxes online  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. File an extension for 2011 taxes online Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. 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File an extension for 2011 taxes online  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. File an extension for 2011 taxes online See Extension to file Form 1042-S with the IRS. File an extension for 2011 taxes online Photographs of missing children. File an extension for 2011 taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File an extension for 2011 taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File an extension for 2011 taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File an extension for 2011 taxes online Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. File an extension for 2011 taxes online Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. File an extension for 2011 taxes online In addition to discussing the rules that apply generally to payments of U. File an extension for 2011 taxes online S. File an extension for 2011 taxes online source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. File an extension for 2011 taxes online S. File an extension for 2011 taxes online real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. File an extension for 2011 taxes online S. File an extension for 2011 taxes online trade or business. File an extension for 2011 taxes online Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). File an extension for 2011 taxes online U. File an extension for 2011 taxes online S. File an extension for 2011 taxes online withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. File an extension for 2011 taxes online For information on these provisions, go to www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/fatca. File an extension for 2011 taxes online Comments and suggestions. File an extension for 2011 taxes online   We welcome your comments about this publication and your suggestions for future editions. File an extension for 2011 taxes online   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. File an extension for 2011 taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File an extension for 2011 taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File an extension for 2011 taxes online   You can email us at taxforms@irs. File an extension for 2011 taxes online gov. File an extension for 2011 taxes online Please put “Publications Comment” on the subject line. File an extension for 2011 taxes online You can also send us comments from www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/formspubs/. File an extension for 2011 taxes online Select “Comment on Tax Forms and Publications” under “Information About. File an extension for 2011 taxes online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File an extension for 2011 taxes online Ordering forms and publications. File an extension for 2011 taxes online   Visit www. File an extension for 2011 taxes online irs. File an extension for 2011 taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File an extension for 2011 taxes online Internal Revenue Service 1201 N. File an extension for 2011 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File an extension for 2011 taxes online   If you have a tax question, check the information available on IRS. File an extension for 2011 taxes online gov or call 1-800-829-1040. File an extension for 2011 taxes online We cannot answer tax questions sent to either of the above addresses. File an extension for 2011 taxes online Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. File an extension for 2011 taxes online S. File an extension for 2011 taxes online Tax Guide for Aliens 901 U. File an extension for 2011 taxes online S. File an extension for 2011 taxes online Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. File an extension for 2011 taxes online S. File an extension for 2011 taxes online Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. File an extension for 2011 taxes online S. File an extension for 2011 taxes online Source Income of Foreign Persons 1042-S Foreign Person's U. File an extension for 2011 taxes online S. File an extension for 2011 taxes online Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. File an extension for 2011 taxes online Prev  Up  Next   Home   More Online Publications