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Filing 2011 Tax Return In 2013

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Filing 2011 Tax Return In 2013

Filing 2011 tax return in 2013 Index A Affiliated corporations, Aircraft used by affiliated corporations. Filing 2011 tax return in 2013 Agri-biodiesel, defined, Agri-biodiesel. Filing 2011 tax return in 2013 Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Filing 2011 tax return in 2013 Alaska, Transportation between the continental U. Filing 2011 tax return in 2013 S. Filing 2011 tax return in 2013 and Alaska or Hawaii. Filing 2011 tax return in 2013 , Transportation within Alaska or Hawaii. Filing 2011 tax return in 2013 , Alaska and Hawaii. Filing 2011 tax return in 2013 Baggage, Excess baggage. Filing 2011 tax return in 2013 Bonus tickets, Bonus tickets. Filing 2011 tax return in 2013 Credits or refunds, Credits or refunds. Filing 2011 tax return in 2013 Exemptions, Exemptions. Filing 2011 tax return in 2013 Export, Exportation. Filing 2011 tax return in 2013 Fixed-wing aircraft, Fixed-wing aircraft uses. Filing 2011 tax return in 2013 Hawaii, Transportation between the continental U. Filing 2011 tax return in 2013 S. Filing 2011 tax return in 2013 and Alaska or Hawaii. Filing 2011 tax return in 2013 , Transportation within Alaska or Hawaii. Filing 2011 tax return in 2013 , Alaska and Hawaii. Filing 2011 tax return in 2013 Helicopters, Certain helicopter uses. Filing 2011 tax return in 2013 , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Filing 2011 tax return in 2013 Package tours, Package tours. Filing 2011 tax return in 2013 Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Filing 2011 tax return in 2013 , Liability for tax. Filing 2011 tax return in 2013 Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Filing 2011 tax return in 2013 Travel agency, Liability for tax. Filing 2011 tax return in 2013 Uninterrupted international, Uninterrupted international air transportation. Filing 2011 tax return in 2013 Aircraft, Fixed-wing aircraft uses. Filing 2011 tax return in 2013 Affiliated corporations, Aircraft used by affiliated corporations. Filing 2011 tax return in 2013 Small planes, Small aircraft. Filing 2011 tax return in 2013 Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Filing 2011 tax return in 2013 15). Filing 2011 tax return in 2013 Alaska Air transportation taxes, Transportation between the continental U. Filing 2011 tax return in 2013 S. Filing 2011 tax return in 2013 and Alaska or Hawaii. Filing 2011 tax return in 2013 Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Filing 2011 tax return in 2013 Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Filing 2011 tax return in 2013 Alternative fuel, defined, Other fuels. Filing 2011 tax return in 2013 American Red Cross, International organizations and the American Red Cross. Filing 2011 tax return in 2013 Answering service, Answering services. Filing 2011 tax return in 2013 Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Filing 2011 tax return in 2013 Approved terminal, defined, Approved terminal or refinery. Filing 2011 tax return in 2013 Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Filing 2011 tax return in 2013 B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Filing 2011 tax return in 2013 Blended taxable fuel, defined, Blended taxable fuel. Filing 2011 tax return in 2013 Blender, defined, Blender. Filing 2011 tax return in 2013 Blocked pump, Blocked pump. Filing 2011 tax return in 2013 Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Filing 2011 tax return in 2013 11). Filing 2011 tax return in 2013 , Qualified blood collector organizations. Filing 2011 tax return in 2013 Boats, In a boat engaged in commercial fishing (No. Filing 2011 tax return in 2013 4). Filing 2011 tax return in 2013 Bonus tickets, Bonus tickets. Filing 2011 tax return in 2013 Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Filing 2011 tax return in 2013 Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Filing 2011 tax return in 2013 Buses, In certain intercity and local buses (No. Filing 2011 tax return in 2013 5). Filing 2011 tax return in 2013 , In a qualified local bus (No. Filing 2011 tax return in 2013 6). Filing 2011 tax return in 2013 , In a school bus (No. Filing 2011 tax return in 2013 7). Filing 2011 tax return in 2013 Tire tax, Qualifying intercity or local bus. Filing 2011 tax return in 2013 C Cellulosic biofuel, Cellulosic biofuel. Filing 2011 tax return in 2013 Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Filing 2011 tax return in 2013 Exemptions, Exemption from tax. Filing 2011 tax return in 2013 Producer, Coal Production, Coal production. Filing 2011 tax return in 2013 Selling price, Determining tonnage or selling price. Filing 2011 tax return in 2013 Tax rates, Tax rates. Filing 2011 tax return in 2013 Coin-operated telephones, Coin-operated telephones. Filing 2011 tax return in 2013 Comments, Comments and suggestions. Filing 2011 tax return in 2013 Commercial aviation, In commercial aviation (other than foreign trade). Filing 2011 tax return in 2013 Commercial fishing, In a boat engaged in commercial fishing (No. Filing 2011 tax return in 2013 4). Filing 2011 tax return in 2013 Commercial waterway transportation, Commercial waterway transportation. Filing 2011 tax return in 2013 Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Filing 2011 tax return in 2013 Local telephone service, Local telephone service. Filing 2011 tax return in 2013 Local-only service, Local-only service. Filing 2011 tax return in 2013 Private communication service, Private communication service. Filing 2011 tax return in 2013 Teletypewriter exchange service, Teletypewriter exchange service. Filing 2011 tax return in 2013 Credit card purchases Aviation gasoline, Credit card purchases. Filing 2011 tax return in 2013 Gasoline, Credit card purchases. Filing 2011 tax return in 2013 Kerosene for use in aviation, Credit card purchases. Filing 2011 tax return in 2013 Undyed diesel fuel, Credit Card Purchases. Filing 2011 tax return in 2013 Undyed kerosene, Credit Card Purchases. Filing 2011 tax return in 2013 Credit or refund Gas guzzler tax, Credit or refund. Filing 2011 tax return in 2013 Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Filing 2011 tax return in 2013 Retail tax, Credits or refunds. Filing 2011 tax return in 2013 Tire tax, Credit or refund. Filing 2011 tax return in 2013 Vaccines, Credit or refund. Filing 2011 tax return in 2013 Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Filing 2011 tax return in 2013 Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Filing 2011 tax return in 2013 Enterer, defined, Enterer. Filing 2011 tax return in 2013 Entry, defined, Entry. Filing 2011 tax return in 2013 Environmental taxes Credit or refund, Credits or refunds. Filing 2011 tax return in 2013 Exceptions, Exceptions. Filing 2011 tax return in 2013 Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Filing 2011 tax return in 2013 Exempt communication services American Red Cross, International organizations and the American Red Cross. Filing 2011 tax return in 2013 Answering service, Answering services. Filing 2011 tax return in 2013 Coin-operated telephones, Coin-operated telephones. Filing 2011 tax return in 2013 Installation charges, Installation charges. Filing 2011 tax return in 2013 International organizations, International organizations and the American Red Cross. Filing 2011 tax return in 2013 Mobile radio telephone service, Mobile radio telephone service. Filing 2011 tax return in 2013 News services, News services. Filing 2011 tax return in 2013 Nonprofit educational organizations, Nonprofit educational organizations. Filing 2011 tax return in 2013 Nonprofit hospitals, Nonprofit hospitals. Filing 2011 tax return in 2013 Private communication service, Private communication service. Filing 2011 tax return in 2013 Qualified blood collector organizations, Qualified blood collector organizations. Filing 2011 tax return in 2013 Radio broadcasts, News services. Filing 2011 tax return in 2013 Security systems, Telephone-operated security systems. Filing 2011 tax return in 2013 Exempt sales, heavy trucks, Sales exempt from tax. Filing 2011 tax return in 2013 Exemptions Air transportation taxes, Exemptions. Filing 2011 tax return in 2013 Bonus tickets, Bonus tickets. Filing 2011 tax return in 2013 Coal, Exemption from tax. Filing 2011 tax return in 2013 Communications taxes, Exemptions Federal government, Federal, state, and local government. Filing 2011 tax return in 2013 Fixed-wing aircraft, Fixed-wing aircraft uses. Filing 2011 tax return in 2013 For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Filing 2011 tax return in 2013 Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Filing 2011 tax return in 2013 Military personnel, Military personnel on international trips. Filing 2011 tax return in 2013 Nonprofit educational organizations, Federal, state, and local government. Filing 2011 tax return in 2013 , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Filing 2011 tax return in 2013 , Exemptions Taxable tires, Tires exempt from tax. Filing 2011 tax return in 2013 Vessel supplies, Exemptions Export, Export (No. Filing 2011 tax return in 2013 3). Filing 2011 tax return in 2013 Exported taxable fuel, Exported taxable fuel. Filing 2011 tax return in 2013 F Farming, On a farm for farming purposes (No. Filing 2011 tax return in 2013 1). Filing 2011 tax return in 2013 Federal government, Federal, state, and local government. Filing 2011 tax return in 2013 Fishing, In a boat engaged in commercial fishing (No. Filing 2011 tax return in 2013 4). Filing 2011 tax return in 2013 Fishing rods and fishing poles. Filing 2011 tax return in 2013 , Fishing rods and fishing poles. Filing 2011 tax return in 2013 Fishing tackle boxes, Fishing tackle boxes. Filing 2011 tax return in 2013 Fixed-wing aircraft, Fixed-wing aircraft uses. Filing 2011 tax return in 2013 Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Filing 2011 tax return in 2013 9). Filing 2011 tax return in 2013 Form 1363, Exportation. Filing 2011 tax return in 2013 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Filing 2011 tax return in 2013 , Attachments to Form 720. Filing 2011 tax return in 2013 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Filing 2011 tax return in 2013 720, Claiming A Refund, Form 6197. Filing 2011 tax return in 2013 , Filing Form 720 720X, Form 720X. Filing 2011 tax return in 2013 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Filing 2011 tax return in 2013 Due dates, Due dates. Filing 2011 tax return in 2013 Final return, Final return. Filing 2011 tax return in 2013 Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Filing 2011 tax return in 2013 Gas guzzler tax Automobiles, Automobiles. Filing 2011 tax return in 2013 Credit or refund, Credit or refund. Filing 2011 tax return in 2013 Limousines, Automobiles. Filing 2011 tax return in 2013 Vehicles not subject to tax, Vehicles not subject to tax. Filing 2011 tax return in 2013 Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Filing 2011 tax return in 2013 H Hawaii, air transportation taxes, Transportation between the continental U. Filing 2011 tax return in 2013 S. Filing 2011 tax return in 2013 and Alaska or Hawaii. Filing 2011 tax return in 2013 Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Filing 2011 tax return in 2013 Further manufacture, Further manufacture. Filing 2011 tax return in 2013 Installment sales, Installment sales. Filing 2011 tax return in 2013 Parts or accessories, Parts or accessories. Filing 2011 tax return in 2013 Presumptive retail sales price, Presumptive retail sales price. Filing 2011 tax return in 2013 Related persons, Related person. Filing 2011 tax return in 2013 Separate purchases, Separate purchase. Filing 2011 tax return in 2013 Tax base, Determination of tax base. Filing 2011 tax return in 2013 Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Filing 2011 tax return in 2013 Help (see Tax help) Highway vehicle, Highway vehicle. Filing 2011 tax return in 2013 , In a highway vehicle owned by the United States that is not used on a highway (No. Filing 2011 tax return in 2013 12). Filing 2011 tax return in 2013 Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Filing 2011 tax return in 2013 I Identifying number, Taxpayer identification number. Filing 2011 tax return in 2013 Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Filing 2011 tax return in 2013 5). Filing 2011 tax return in 2013 Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Filing 2011 tax return in 2013 Local-only service, Local-only service. Filing 2011 tax return in 2013 M Manufacturer, defined, Manufacturer. Filing 2011 tax return in 2013 Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Filing 2011 tax return in 2013 Lease payments, Partial payments. Filing 2011 tax return in 2013 Partial payments, Partial payments. Filing 2011 tax return in 2013 Registration, Registration requirements. Filing 2011 tax return in 2013 Related person, Related person. Filing 2011 tax return in 2013 Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Filing 2011 tax return in 2013 Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Filing 2011 tax return in 2013 Military aircraft, In military aircraft (No. Filing 2011 tax return in 2013 16). Filing 2011 tax return in 2013 Mobile radio telephone service, Mobile radio telephone service. Filing 2011 tax return in 2013 N News services, News services. Filing 2011 tax return in 2013 Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Filing 2011 tax return in 2013 13). Filing 2011 tax return in 2013 Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Filing 2011 tax return in 2013 Nonprofit educational organizations, Nonprofit educational organizations. Filing 2011 tax return in 2013 , Federal, state, and local government. Filing 2011 tax return in 2013 Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Filing 2011 tax return in 2013 2). Filing 2011 tax return in 2013 Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Filing 2011 tax return in 2013 Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Filing 2011 tax return in 2013 Dyed kerosene, Penalty. Filing 2011 tax return in 2013 Pipeline operator, defined, Pipeline operator. Filing 2011 tax return in 2013 Position holder, defined, Position holder. Filing 2011 tax return in 2013 Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Filing 2011 tax return in 2013 6). Filing 2011 tax return in 2013 R Rack, defined, Rack. Filing 2011 tax return in 2013 Radio broadcasts, News services. Filing 2011 tax return in 2013 Records, Refiner, defined, Refiner. Filing 2011 tax return in 2013 Refinery, defined, Refinery. Filing 2011 tax return in 2013 Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Filing 2011 tax return in 2013 Registrant, Taxable fuel registrant. Filing 2011 tax return in 2013 Registrant, defined, Registrant. Filing 2011 tax return in 2013 Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Filing 2011 tax return in 2013 Sport fishing equipment, Related person. Filing 2011 tax return in 2013 Removal, defined, Removal. Filing 2011 tax return in 2013 Retail tax Credits or refunds, Credits or refunds. Filing 2011 tax return in 2013 Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Filing 2011 tax return in 2013 S Sale, defined, Sale. Filing 2011 tax return in 2013 Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Filing 2011 tax return in 2013 Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Filing 2011 tax return in 2013 Cost of transportation, Manufacturers taxes based on sale price. Filing 2011 tax return in 2013 Delivery costs, Manufacturers taxes based on sale price. Filing 2011 tax return in 2013 Discounts, Manufacturers taxes based on sale price. Filing 2011 tax return in 2013 Installation costs, Manufacturers taxes based on sale price. Filing 2011 tax return in 2013 Insurance costs, Manufacturers taxes based on sale price. Filing 2011 tax return in 2013 Local advertising charges, Manufacturers taxes based on sale price. Filing 2011 tax return in 2013 Manufacturers excise tax, Manufacturers taxes based on sale price. Filing 2011 tax return in 2013 Rebates, Manufacturers taxes based on sale price. Filing 2011 tax return in 2013 Retail dealer preparation costs, Manufacturers taxes based on sale price. Filing 2011 tax return in 2013 Warranty charges, Manufacturers taxes based on sale price. Filing 2011 tax return in 2013 School bus, In a school bus (No. Filing 2011 tax return in 2013 7). Filing 2011 tax return in 2013 Second generation biofuel, Second generation biofuel. Filing 2011 tax return in 2013 Security systems, Telephone-operated security systems. Filing 2011 tax return in 2013 Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Filing 2011 tax return in 2013 Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Filing 2011 tax return in 2013 State and local governments, Federal, state, and local government. Filing 2011 tax return in 2013 State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Filing 2011 tax return in 2013 14). Filing 2011 tax return in 2013 State or nonprofit educational organization use, Sales by registered ultimate vendors. Filing 2011 tax return in 2013 State use, Registered ultimate vendor (state use). Filing 2011 tax return in 2013 , State use. Filing 2011 tax return in 2013 State, defined, State. Filing 2011 tax return in 2013 Suggestions, Comments and suggestions. Filing 2011 tax return in 2013 T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Filing 2011 tax return in 2013 Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Filing 2011 tax return in 2013 Electric outboard motor, Electric outboard boat motors. Filing 2011 tax return in 2013 International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Filing 2011 tax return in 2013 Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Filing 2011 tax return in 2013 Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Filing 2011 tax return in 2013 Teletypewriter exchange service, Teletypewriter exchange service. Filing 2011 tax return in 2013 Terminal operator, defined, Terminal operator. Filing 2011 tax return in 2013 Terminal, defined, Terminal. Filing 2011 tax return in 2013 Throughputter, defined, Throughputter. Filing 2011 tax return in 2013 Tires Credit against heavy truck tax, Tire credit. Filing 2011 tax return in 2013 Credit or refund of tax, Credit or refund. Filing 2011 tax return in 2013 Train, Use in a train. Filing 2011 tax return in 2013 Train (Diesel-powered), Diesel-powered train. Filing 2011 tax return in 2013 Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Filing 2011 tax return in 2013 TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Filing 2011 tax return in 2013 , Two-party exchanges. Filing 2011 tax return in 2013 U Ultimate purchaser, Ultimate purchaser. Filing 2011 tax return in 2013 Uninterrupted international air transportation, Uninterrupted international air transportation. Filing 2011 tax return in 2013 , Military personnel on international trips. Filing 2011 tax return in 2013 Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Filing 2011 tax return in 2013 8). Filing 2011 tax return in 2013 Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Filing 2011 tax return in 2013 Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Filing 2011 tax return in 2013 Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Filing 2011 tax return in 2013 Law enforcement, Vehicles not subject to tax. Filing 2011 tax return in 2013 Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Filing 2011 tax return in 2013 Vessel operator, defined, Vessel operator. Filing 2011 tax return in 2013 W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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Page Last Reviewed or Updated: 11-Feb-2014

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The Filing 2011 Tax Return In 2013

Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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). Filing 2011 tax return in 2013 Definitions The following definitions are used throughout this publication. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 You will need to know this date when using this publication for the various tax provisions. Filing 2011 tax return in 2013 Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Charles, Stone, Taney, Vernon, and Webster. Filing 2011 tax return in 2013 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 *For more details, go to www. Filing 2011 tax return in 2013 fema. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Charitable Giving Incentives. Filing 2011 tax return in 2013 Net Operating Losses. Filing 2011 tax return in 2013 Education Credits. Filing 2011 tax return in 2013 Recapture of Federal Mortgage Subsidy. Filing 2011 tax return in 2013 Tax Relief for Temporary Relocation. Filing 2011 tax return in 2013 Employee Retention Credit. Filing 2011 tax return in 2013 Employer Housing Credit and Exclusion. Filing 2011 tax return in 2013 Demolition and Clean-up Costs. Filing 2011 tax return in 2013 Increase in Rehabilitation Credit. Filing 2011 tax return in 2013 Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Filing 2011 tax return in 2013 Clair, and Scott. Filing 2011 tax return in 2013 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Filing 2011 tax return in 2013 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Filing 2011 tax return in 2013 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Genevieve, St. Filing 2011 tax return in 2013 Louis, the Independent City of St. Filing 2011 tax return in 2013 Louis, Scott, Sullivan, and Worth. Filing 2011 tax return in 2013 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Filing 2011 tax return in 2013 06/05/2008through07/25/2008 Wisconsin Lafayette. Filing 2011 tax return in 2013 * For more details, go to www. Filing 2011 tax return in 2013 fema. Filing 2011 tax return in 2013 gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Filing 2011 tax return in 2013 Individuals. Filing 2011 tax return in 2013   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013   A qualified contribution must also meet all of the following requirements. Filing 2011 tax return in 2013 Be paid after May 1, 2008, and before January 1, 2009. Filing 2011 tax return in 2013 The contribution must be for relief efforts in one or more Midwestern disaster areas. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Filing 2011 tax return in 2013 You can carry over any contributions you are not able to deduct for 2008 because of this limit. Filing 2011 tax return in 2013 In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Filing 2011 tax return in 2013 Exception. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 Corporations. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Filing 2011 tax return in 2013 Partners and shareholders. Filing 2011 tax return in 2013   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Filing 2011 tax return in 2013 More information. Filing 2011 tax return in 2013   For more information, see Publication 526 or Publication 542, Corporations. Filing 2011 tax return in 2013 Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Filing 2011 tax return in 2013 Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Filing 2011 tax return in 2013 41 cents per mile for the period July 1 through December 31, 2008. Filing 2011 tax return in 2013 Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 You cannot claim a deduction or credit for amounts you exclude. Filing 2011 tax return in 2013 You must keep records of miles driven, time, place (or use), and purpose of the mileage. Filing 2011 tax return in 2013 The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Filing 2011 tax return in 2013 50. Filing 2011 tax return in 2013 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Filing 2011 tax return in 2013 58. Filing 2011 tax return in 2013 5 cents per mile for the period July 1 through December 31, 2008. Filing 2011 tax return in 2013 Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 For more information, see Publication 547. Filing 2011 tax return in 2013 Limits on personal casualty or theft losses. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 When to deduct the loss. Filing 2011 tax return in 2013   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Filing 2011 tax return in 2013 However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Filing 2011 tax return in 2013 Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 Cross out “2008” and enter “2007” at the top of Form 4684. Filing 2011 tax return in 2013 Time limit for making election. Filing 2011 tax return in 2013   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Filing 2011 tax return in 2013 The due date (without extensions) for filing your 2008 income tax return. Filing 2011 tax return in 2013 The due date (with extensions) for filing your 2007 income tax return. Filing 2011 tax return in 2013 Example. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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). Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 For more information, see the Instructions for Form 4684. Filing 2011 tax return in 2013 Net Operating Losses This benefit applies only to the counties in Table 1. Filing 2011 tax return in 2013 Qualified disaster recovery assistance loss. Filing 2011 tax return in 2013   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 Qualified disaster recovery assistance casualty loss. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 More information. Filing 2011 tax return in 2013   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Definitions Qualified disaster recovery assistance distribution. Filing 2011 tax return in 2013   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Filing 2011 tax return in 2013 The distribution was made on or after the applicable disaster date and before January 1, 2010. Filing 2011 tax return in 2013 Your main home was located in a Midwestern disaster area on the applicable disaster date. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Filing 2011 tax return in 2013   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 Eligible retirement plan. Filing 2011 tax return in 2013   An eligible retirement plan can be any of the following. Filing 2011 tax return in 2013 A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Filing 2011 tax return in 2013 A qualified annuity plan. Filing 2011 tax return in 2013 A tax-sheltered annuity contract. Filing 2011 tax return in 2013 A governmental section 457 deferred compensation plan. Filing 2011 tax return in 2013 A traditional, SEP, SIMPLE, or Roth IRA. Filing 2011 tax return in 2013 Main home. Filing 2011 tax return in 2013   Generally, your main home is the home where you live most of the time. Filing 2011 tax return in 2013 A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Filing 2011 tax return in 2013 Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Filing 2011 tax return in 2013 Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Filing 2011 tax return in 2013 However, if you elect, you can include the entire distribution in your income in the year it was received. Filing 2011 tax return in 2013 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). Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 For more information, see Form 8930. Filing 2011 tax return in 2013 Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Filing 2011 tax return in 2013 However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Filing 2011 tax return in 2013 You have three years from the day after the date you received the distribution to make a repayment. Filing 2011 tax return in 2013 Amounts that are repaid are treated as a qualified rollover and are not included in income. Filing 2011 tax return in 2013 Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Filing 2011 tax return in 2013 See Form 8930 for more information on how to report repayments. Filing 2011 tax return in 2013 Exceptions. Filing 2011 tax return in 2013   You cannot repay the following types of distributions. Filing 2011 tax return in 2013 Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Filing 2011 tax return in 2013 Required minimum distributions. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Filing 2011 tax return in 2013 To be a qualified distribution, the distribution must meet all of the following requirements. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 The distribution was received after the date that was 6 months before the day after the applicable disaster date. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Filing 2011 tax return in 2013 Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Filing 2011 tax return in 2013 Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Filing 2011 tax return in 2013 The following benefits are available to qualified individuals. Filing 2011 tax return in 2013 Increases to the limits for distributions treated as loans from employer plans. Filing 2011 tax return in 2013 A 1-year suspension for payments due on plan loans. Filing 2011 tax return in 2013 Qualified individual. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Limits on plan loans. Filing 2011 tax return in 2013   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Filing 2011 tax return in 2013 In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 One-year suspension of loan payments. Filing 2011 tax return in 2013   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Earned income. Filing 2011 tax return in 2013    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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Joint returns. Filing 2011 tax return in 2013   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Filing 2011 tax return in 2013 If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Filing 2011 tax return in 2013 Making the election. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 However, you can make the election for the additional child tax credit even if you do not take the EIC. Filing 2011 tax return in 2013   Electing to use your 2007 earned income can increase or decrease your EIC. Filing 2011 tax return in 2013 Take the following steps to decide whether to make the election. Filing 2011 tax return in 2013 Figure your 2008 EIC using your 2007 earned income. Filing 2011 tax return in 2013 Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Filing 2011 tax return in 2013 Add the results of (1) and (2). Filing 2011 tax return in 2013 Figure your 2008 EIC using your 2008 earned income. Filing 2011 tax return in 2013 Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Filing 2011 tax return in 2013 Add the results of (4) and (5). Filing 2011 tax return in 2013 Compare the results of (3) and (6). Filing 2011 tax return in 2013 If (3) is larger than (6), it is to your benefit to make the election. Filing 2011 tax return in 2013 If (3) is equal to or smaller than (6), making the election will not help you. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 Getting your 2007 tax return information. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 You can also get this information by visiting the IRS website at www. Filing 2011 tax return in 2013 irs. Filing 2011 tax return in 2013 gov. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 See Request for Copy or Transcript of Tax Return on page 11. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 The additional exemption amount is claimed on Form 8914. Filing 2011 tax return in 2013 You can claim an additional exemption amount only one time for a specific individual. Filing 2011 tax return in 2013 If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Filing 2011 tax return in 2013 The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Filing 2011 tax return in 2013 Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Filing 2011 tax return in 2013 The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Filing 2011 tax return in 2013 If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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). Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Filing 2011 tax return in 2013 You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Filing 2011 tax return in 2013 Food, clothing, or personal items consumed or used by the displaced individual. Filing 2011 tax return in 2013 Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Filing 2011 tax return in 2013 Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 For more information, see Form 8914. Filing 2011 tax return in 2013 Education Credits This benefit applies only to the counties in Table 1. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Filing 2011 tax return in 2013 The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Filing 2011 tax return in 2013 This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Filing 2011 tax return in 2013 For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Filing 2011 tax return in 2013 You will need to contact the eligible educational institution for qualified room and board costs. Filing 2011 tax return in 2013 For more information, see Form 8863. Filing 2011 tax return in 2013 See Form 8917 for the tuition and fees deduction. Filing 2011 tax return in 2013 Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Filing 2011 tax return in 2013 You may also have to reduce certain tax attributes by the amount excluded. Filing 2011 tax return in 2013 For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Filing 2011 tax return in 2013 Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Filing 2011 tax return in 2013 The IRS has exercised this authority as follows. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Filing 2011 tax return in 2013 An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Filing 2011 tax return in 2013 The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Filing 2011 tax return in 2013 Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Filing 2011 tax return in 2013 Use Form 5884-A to claim the credit. Filing 2011 tax return in 2013 Employers affected by the severe storms, tornadoes, or flooding. Filing 2011 tax return in 2013   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Filing 2011 tax return in 2013 Eligible employer. Filing 2011 tax return in 2013   For this purpose, an eligible employer is any employer who meets all of the following. Filing 2011 tax return in 2013 Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Filing 2011 tax return in 2013 Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Eligible employee. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Qualified wages. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 In addition, the wages must have been paid or incurred after the applicable disaster date. Filing 2011 tax return in 2013    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. Filing 2011 tax return in 2013    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Filing 2011 tax return in 2013 Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Filing 2011 tax return in 2013 Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 For a special rule that applies to railroad employees, see section 51(h)(1)(B). Filing 2011 tax return in 2013   Qualified wages do not include the following. Filing 2011 tax return in 2013 Wages paid to your dependent or a related individual. Filing 2011 tax return in 2013 See section 51(i)(1). Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Wages for services of replacement workers during a strike or lockout. Filing 2011 tax return in 2013   For more information, see Form 5884-A. Filing 2011 tax return in 2013 Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Filing 2011 tax return in 2013 An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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). Filing 2011 tax return in 2013 Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Filing 2011 tax return in 2013 The employer must use Form 5884-A to claim the credit. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 The employee cannot be your dependent or a related individual. Filing 2011 tax return in 2013 See section 51(i)(1). Filing 2011 tax return in 2013 For more information, see Form 5884-A. Filing 2011 tax return in 2013 Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Filing 2011 tax return in 2013 For certified historic structures, the credit percentage is increased from 20% to 26%. Filing 2011 tax return in 2013 For more information, see Form 3468, Investment Credit. Filing 2011 tax return in 2013 Request for Copy or Transcript of Tax Return Request for copy of tax return. Filing 2011 tax return in 2013   You can use Form 4506 to order a copy of your tax return. Filing 2011 tax return in 2013 Generally, there is a $57 fee for requesting each copy of a tax return. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Request for transcript of tax return. Filing 2011 tax return in 2013   You can use Form 4506-T to order a free transcript of your tax return. Filing 2011 tax return in 2013 A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Filing 2011 tax return in 2013 You can also call 1-800-829-1040 to order a transcript. Filing 2011 tax return in 2013 How To Get Tax Help Special IRS assistance. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Call 1-866-562-5227 Monday through FridayIn English–7 a. Filing 2011 tax return in 2013 m. Filing 2011 tax return in 2013 to 10 p. Filing 2011 tax return in 2013 m. Filing 2011 tax return in 2013 local timeIn Spanish–8 a. Filing 2011 tax return in 2013 m. Filing 2011 tax return in 2013 to 9:30 p. Filing 2011 tax return in 2013 m. Filing 2011 tax return in 2013 local time   The IRS website at www. Filing 2011 tax return in 2013 irs. Filing 2011 tax return in 2013 gov has notices and other tax relief information. Filing 2011 tax return in 2013 Check it periodically for any new guidance. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 By selecting the method that is best for you, you will have quick and easy access to tax help. Filing 2011 tax return in 2013 Contacting your Taxpayer Advocate. Filing 2011 tax return in 2013   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. Filing 2011 tax return in 2013 Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Filing 2011 tax return in 2013 Our service is free, confidential, and tailored to meet your needs. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Filing 2011 tax return in 2013 This includes businesses as well as individuals. Filing 2011 tax return in 2013 TAS employees know the IRS and how to navigate it. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Filing 2011 tax return in 2013 You can call your local advocate, whose number is in your phone book, in Pub. Filing 2011 tax return in 2013 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Filing 2011 tax return in 2013 irs. Filing 2011 tax return in 2013 gov/advocate. Filing 2011 tax return in 2013 You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Filing 2011 tax return in 2013 You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Filing 2011 tax return in 2013 taxtoolkit. Filing 2011 tax return in 2013 irs. Filing 2011 tax return in 2013 gov. Filing 2011 tax return in 2013 Low Income Taxpayer Clinics (LITCs). Filing 2011 tax return in 2013   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Filing 2011 tax return in 2013 LITCs are independent from the IRS. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Filing 2011 tax return in 2013 For more information, see Publication 4134, Low Income Taxpayer Clinic List. Filing 2011 tax return in 2013 This publication is available at www. Filing 2011 tax return in 2013 irs. Filing 2011 tax return in 2013 gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Filing 2011 tax return in 2013 Free tax services. Filing 2011 tax return in 2013   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Filing 2011 tax return in 2013 It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Filing 2011 tax return in 2013 It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Filing 2011 tax return in 2013   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Filing 2011 tax return in 2013 Free help with your return. Filing 2011 tax return in 2013   Free help in preparing your return is available nationwide from IRS-trained volunteers. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 2011 tax return in 2013 To find the nearest VITA or TCE site, call 1-800-829-1040. Filing 2011 tax return in 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 2011 tax return in 2013 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Filing 2011 tax return in 2013 aarp. Filing 2011 tax return in 2013 org/money/taxaide. Filing 2011 tax return in 2013   For more information on these programs, go to www. Filing 2011 tax return in 2013 irs. Filing 2011 tax return in 2013 gov and enter keyword “VITA” in the upper right-hand corner. Filing 2011 tax return in 2013 Internet. Filing 2011 tax return in 2013 You can access the IRS website at www. Filing 2011 tax return in 2013 irs. Filing 2011 tax return in 2013 gov 24 hours a day, 7 days a week to: E-file your return. Filing 2011 tax return in 2013 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Filing 2011 tax return in 2013 Check the status of your 2009 refund. Filing 2011 tax return in 2013 Go to www. Filing 2011 tax return in 2013 irs. Filing 2011 tax return in 2013 gov and click on Where's My Refund. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Download forms, instructions, and publications. Filing 2011 tax return in 2013 Order IRS products online. Filing 2011 tax return in 2013 Research your tax questions online. Filing 2011 tax return in 2013 Search publications online by topic or keyword. Filing 2011 tax return in 2013 Use the online Internal Revenue Code, Regulations, or other official guidance. Filing 2011 tax return in 2013 View Internal Revenue Bulletins (IRBs) published in the last few years. Filing 2011 tax return in 2013 Figure your withholding allowances using the withholding calculator online at www. Filing 2011 tax return in 2013 irs. Filing 2011 tax return in 2013 gov/individuals. Filing 2011 tax return in 2013 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Filing 2011 tax return in 2013 Sign up to receive local and national tax news by email. Filing 2011 tax return in 2013 Get information on starting and operating a small business. Filing 2011 tax return in 2013 Phone. Filing 2011 tax return in 2013 Many services are available by phone. Filing 2011 tax return in 2013 Ordering forms, instructions, and publications. Filing 2011 tax return in 2013 Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Filing 2011 tax return in 2013 You should receive your order within 10 days. Filing 2011 tax return in 2013 Asking tax questions. Filing 2011 tax return in 2013 Call the IRS with your tax questions at 1-800-829-1040. Filing 2011 tax return in 2013 Solving problems. Filing 2011 tax return in 2013 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Filing 2011 tax return in 2013 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Filing 2011 tax return in 2013 Call your local Taxpayer Assistance Center for an appointment. Filing 2011 tax return in 2013 To find the number, go to www. Filing 2011 tax return in 2013 irs. Filing 2011 tax return in 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 2011 tax return in 2013 TTY/TDD equipment. Filing 2011 tax return in 2013 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Filing 2011 tax return in 2013 TeleTax topics. Filing 2011 tax return in 2013 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Filing 2011 tax return in 2013 Refund information. Filing 2011 tax return in 2013 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). Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Refunds are sent out weekly on Fridays. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Other refund information. Filing 2011 tax return in 2013 To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Filing 2011 tax return in 2013 Evaluating the quality of our telephone services. Filing 2011 tax return in 2013 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Filing 2011 tax return in 2013 One method is for a second IRS representative to listen in on or record random telephone calls. Filing 2011 tax return in 2013 Another is to ask some callers to complete a short survey at the end of the call. Filing 2011 tax return in 2013 Walk-in. Filing 2011 tax return in 2013 Many products and services are available on a walk-in basis. Filing 2011 tax return in 2013 Products. Filing 2011 tax return in 2013 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Filing 2011 tax return in 2013 Services. Filing 2011 tax return in 2013 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Filing 2011 tax return in 2013 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing 2011 tax return in 2013 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. Filing 2011 tax return in 2013 No appointment is necessary—just walk in. Filing 2011 tax return in 2013 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Filing 2011 tax return in 2013 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Filing 2011 tax return in 2013 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Filing 2011 tax return in 2013 All other issues will be handled without an appointment. Filing 2011 tax return in 2013 To find the number of your local office, go to www. Filing 2011 tax return in 2013 irs. Filing 2011 tax return in 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Filing 2011 tax return in 2013 Mail. Filing 2011 tax return in 2013 You can send your order for forms, instructions, and publications to the address below. Filing 2011 tax return in 2013 You should receive a response within 10 days after your request is received. Filing 2011 tax return in 2013 Internal Revenue Service1201 N. Filing 2011 tax return in 2013 Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Filing 2011 tax return in 2013 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Filing 2011 tax return in 2013 Prior-year forms, instructions, and publications. Filing 2011 tax return in 2013 Tax Map: an electronic research tool and finding aid. Filing 2011 tax return in 2013 Tax law frequently asked questions. Filing 2011 tax return in 2013 Tax Topics from the IRS telephone response system. Filing 2011 tax return in 2013 Internal Revenue Code—Title 26 of the U. Filing 2011 tax return in 2013 S. Filing 2011 tax return in 2013 Code. Filing 2011 tax return in 2013 Fill-in, print, and save features for most tax forms. Filing 2011 tax return in 2013 Internal Revenue Bulletins. Filing 2011 tax return in 2013 Toll-free and email technical support. Filing 2011 tax return in 2013 Two releases during the year. Filing 2011 tax return in 2013 – The first release will ship the beginning of January 2010. Filing 2011 tax return in 2013 – The final release will ship the beginning of March 2010. Filing 2011 tax return in 2013 Purchase the DVD from National Technical Information Service (NTIS) at www. Filing 2011 tax return in 2013 irs. Filing 2011 tax return in 2013 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). Filing 2011 tax return in 2013 Prev  Up  Next   Home   More Online Publications