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

The mission of the National Runaway Switchboard (NRS) is to help keep America? runaway and at-risk youth safe and off the streets. The organization serves as the federally designated national communication system for runaway and homeless youth.

Contact the Agency or Department

Website: National Runaway Switchboard (NRS)

E-mail:

Address: 3080 N. Lincoln Ave.
Chicago, IL 60657

Phone Number: 773-880-9860

Toll-free: 1-800-786-2929 (24 hrs./7 days a week)

The File Taxes Income

File taxes income Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. File taxes income B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. File taxes income C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. File taxes income Copyrights, Copyrights. File taxes income Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. File taxes income Capitalized costs, Activities subject to the rules. File taxes income , Deducting vs. File taxes income Capitalizing Costs Loans, low or no interest, Loans with low or no interest. File taxes income Real estate taxes, Real estate taxes. File taxes income Real property, Real Property Settlement costs (fees), Settlement costs. File taxes income D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. File taxes income Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). File taxes income Franchises, Franchises, trademarks, and trade names. File taxes income Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. File taxes income M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. File taxes income Points, Points. File taxes income Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. File taxes income Real property, Real Property S Settlement costs (fees), Settlement costs. File taxes income Special-use valuation, Special-use valuation. File taxes income Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. File taxes income T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. File taxes income Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. File taxes income Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. File taxes income Exceptions, Exceptions. File taxes income Prev  Up     Home   More Online Publications