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Free 1040ez 2013 Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/pub51. Free 1040ez 2013 What's New Social security and Medicare tax for 2014. Free 1040ez 2013  The social security tax rate is 6. Free 1040ez 2013 2% each for the employee and employer, unchanged from 2013. Free 1040ez 2013 The social security wage base limit is $117,000. Free 1040ez 2013 The Medicare tax rate is 1. Free 1040ez 2013 45% each for the employee and employer, unchanged from 2013. Free 1040ez 2013 There is no wage base limit for Medicare tax. Free 1040ez 2013 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free 1040ez 2013 Withholding allowance. Free 1040ez 2013  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free 1040ez 2013 Change of responsible party. Free 1040ez 2013  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Free 1040ez 2013 Form 8822-B must be filed within 60 days of the change. Free 1040ez 2013 If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Free 1040ez 2013 For a definition of "responsible party", see the Form 8822-B instructions. Free 1040ez 2013 Same-sex marriage. Free 1040ez 2013  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free 1040ez 2013 For more information, see Revenue Ruling 2013-17, 2013-38 I. Free 1040ez 2013 R. Free 1040ez 2013 B. Free 1040ez 2013 201, available at www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/irb/2013-38_IRB/ar07. Free 1040ez 2013 html. Free 1040ez 2013 Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free 1040ez 2013 Notice 2013-61, 2013-44 I. Free 1040ez 2013 R. Free 1040ez 2013 B. Free 1040ez 2013 432, is available at www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/irb/2013-44_IRB/ar10. Free 1040ez 2013 html. Free 1040ez 2013 Reminders Additional Medicare Tax withholding. Free 1040ez 2013  In addition to withholding Medicare tax at 1. Free 1040ez 2013 45%, you must withhold a 0. Free 1040ez 2013 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free 1040ez 2013 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free 1040ez 2013 Additional Medicare Tax is only imposed on the employee. Free 1040ez 2013 There is no employer share of Additional Medicare Tax. Free 1040ez 2013 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free 1040ez 2013 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Free 1040ez 2013 For more information on Additional Medicare Tax, visit IRS. Free 1040ez 2013 gov and enter “Additional Medicare Tax” in the search box. Free 1040ez 2013 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free 1040ez 2013  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free 1040ez 2013 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free 1040ez 2013 For more information, visit IRS. Free 1040ez 2013 gov and enter “work opportunity tax credit” in the search box. Free 1040ez 2013 Outsourcing payroll duties. Free 1040ez 2013  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Free 1040ez 2013 The employer remains responsible if the third party fails to perform any required action. Free 1040ez 2013 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Free 1040ez 2013 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free 1040ez 2013 COBRA premium assistance credit. Free 1040ez 2013  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Free 1040ez 2013 For more information, see COBRA premium assistance credit under Introduction. Free 1040ez 2013 Compensation paid to H-2A foreign agricultural workers. Free 1040ez 2013  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Free 1040ez 2013 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Free 1040ez 2013 On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free 1040ez 2013 An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Free 1040ez 2013 In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Free 1040ez 2013 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free 1040ez 2013 These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free 1040ez 2013 For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Free 1040ez 2013 Additional employment tax information. Free 1040ez 2013  Visit the IRS website at www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/businesses and click on Employment Taxes under Businesses Topics. Free 1040ez 2013 For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free 1040ez 2013 m. Free 1040ez 2013 –7:00 p. Free 1040ez 2013 m. Free 1040ez 2013 local time (Alaska and Hawaii follow Pacific time). Free 1040ez 2013 Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Free 1040ez 2013 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free 1040ez 2013  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free 1040ez 2013 Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Free 1040ez 2013 See Regulations sections 1. Free 1040ez 2013 1361-4(a)(7) and 301. Free 1040ez 2013 7701-2(c)(2)(iv). Free 1040ez 2013 Differential wage payments. Free 1040ez 2013  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Free 1040ez 2013 For more information, see Publication 15 (Circular E). Free 1040ez 2013 Federal tax deposits must be made by electronic funds transfer. Free 1040ez 2013  You must use electronic funds transfer to make all federal tax deposits. Free 1040ez 2013 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free 1040ez 2013 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free 1040ez 2013 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free 1040ez 2013 EFTPS is a free service provided by the Department of Treasury. Free 1040ez 2013 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free 1040ez 2013 For more information on making federal tax deposits, see How To Deposit in section 7. Free 1040ez 2013 To get more information about EFTPS or to enroll in EFTPS, visit www. Free 1040ez 2013 eftps. Free 1040ez 2013 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free 1040ez 2013 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free 1040ez 2013 Electronic filing and payment. Free 1040ez 2013  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Free 1040ez 2013 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Free 1040ez 2013 Spend less time and worry on taxes and more time running your business. Free 1040ez 2013 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free 1040ez 2013 For e-file, visit the IRS website at www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/efile for additional information. Free 1040ez 2013 For EFTPS, visit www. Free 1040ez 2013 eftps. Free 1040ez 2013 gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Free 1040ez 2013 For electronic filing of Form W-2, visit www. Free 1040ez 2013 socialsecurity. Free 1040ez 2013 gov/employer. Free 1040ez 2013 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free 1040ez 2013 If a valid EIN is not provided, the return or payment will not be processed. Free 1040ez 2013 This may result in penalties and delays in processing your return or payment. Free 1040ez 2013 Electronic funds withdrawal (EFW). Free 1040ez 2013  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Free 1040ez 2013 However, do not use EFW to make federal tax deposits. Free 1040ez 2013 For more information on paying your taxes using EFW, visit the IRS website at www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/e-pay. Free 1040ez 2013 A fee may be charged to file electronically. Free 1040ez 2013 Credit or debit card payments. Free 1040ez 2013   Employers can pay the balance due shown on Form 943 by credit or debit card. Free 1040ez 2013 Do not use a credit or debit card to make federal tax deposits. Free 1040ez 2013 For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/e-pay. Free 1040ez 2013 When you hire a new employee. Free 1040ez 2013  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Free 1040ez 2013 Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Free 1040ez 2013 If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Free 1040ez 2013 If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Free 1040ez 2013 See section 1 for more information. Free 1040ez 2013 Eligibility for employment. Free 1040ez 2013  You must verify that each new employee is legally eligible to work in the United States. Free 1040ez 2013 This includes completing the U. Free 1040ez 2013 S. Free 1040ez 2013 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free 1040ez 2013 You can get the form from USCIS offices or by calling 1-800-870-3676. Free 1040ez 2013 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Free 1040ez 2013 uscis. Free 1040ez 2013 gov for more information. Free 1040ez 2013 New hire reporting. Free 1040ez 2013   You are required to report any new employee to a designated state new-hire registry. Free 1040ez 2013 A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Free 1040ez 2013 Many states accept a copy of Form W-4 with employer information added. Free 1040ez 2013 Visit the Office of Child Support Enforcement's website at www. Free 1040ez 2013 acf. Free 1040ez 2013 hhs. Free 1040ez 2013 gov/programs/cse/newhire for more information. Free 1040ez 2013 Dishonored payments. Free 1040ez 2013  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free 1040ez 2013 The penalty is $25 or 2% of the payment, whichever is more. Free 1040ez 2013 However, the penalty on dishonored payments of $24. Free 1040ez 2013 99 or less is an amount equal to the payment. Free 1040ez 2013 For example, a dishonored payment of $18 is charged a penalty of $18. Free 1040ez 2013 Forms in Spanish. Free 1040ez 2013  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free 1040ez 2013 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Free 1040ez 2013 For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Free 1040ez 2013 References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Free 1040ez 2013 Information returns. Free 1040ez 2013  You may be required to file information returns to report certain types of payments made during the year. Free 1040ez 2013 For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Free 1040ez 2013 For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Free 1040ez 2013 Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Free 1040ez 2013 See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Free 1040ez 2013 If you file 250 or more Forms W-2, you must file them electronically. Free 1040ez 2013 SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Free 1040ez 2013 Information reporting customer service site. Free 1040ez 2013  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Free 1040ez 2013 If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Free 1040ez 2013 The call site can also be reached by email at mccirp@irs. Free 1040ez 2013 gov. Free 1040ez 2013 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Free 1040ez 2013 Web-based application for an employer identification number (EIN). Free 1040ez 2013  You can apply for an employer identification number (EIN) online by visiting IRS. Free 1040ez 2013 gov and clicking on the Apply for an EIN Online link under Tools. Free 1040ez 2013 When a crew leader furnishes workers to you. Free 1040ez 2013  Record the crew leader's name, address, and EIN. Free 1040ez 2013 See sections 2 and 10. Free 1040ez 2013 Change of address. Free 1040ez 2013  Use Form 8822-B to notify the IRS of an address change. Free 1040ez 2013 Do not mail form 8822-B with your employment tax return. Free 1040ez 2013 Ordering forms and publications. Free 1040ez 2013  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/businesses. Free 1040ez 2013 Click on the Online Ordering for Information Returns and Employer Returns. Free 1040ez 2013 You can also visit www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/formspubs to download other forms and publications. Free 1040ez 2013 Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Free 1040ez 2013 Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Free 1040ez 2013 socialsecurity. Free 1040ez 2013 gov/employer, to register for Business Services Online. Free 1040ez 2013 You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Free 1040ez 2013 Form W-3 will be created for you based on your Forms W-2. Free 1040ez 2013 Tax Questions. Free 1040ez 2013   If you have a tax question, check the information available on IRS. Free 1040ez 2013 gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free 1040ez 2013 m. Free 1040ez 2013 –7:00 p. Free 1040ez 2013 m. Free 1040ez 2013 local time (Alaska and Hawaii follow Pacific time). Free 1040ez 2013 We cannot answer tax questions sent to the address provided later for comments and suggestions. Free 1040ez 2013 Recordkeeping. Free 1040ez 2013  Keep all records of employment taxes for at least 4 years. Free 1040ez 2013 These should be available for IRS review. Free 1040ez 2013 Your records should include the following information. Free 1040ez 2013 Your employer identification number (EIN). Free 1040ez 2013 Amounts and dates of all wage, annuity, and pension payments. Free 1040ez 2013 Names, addresses, social security numbers, and occupations of employees and recipients. Free 1040ez 2013 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Free 1040ez 2013 Dates of employment for each employee. Free 1040ez 2013 Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Free 1040ez 2013 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Free 1040ez 2013 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Free 1040ez 2013 Copies of returns filed and confirmation numbers. Free 1040ez 2013 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Free 1040ez 2013 If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Free 1040ez 2013 If the crew leader has no permanent mailing address, record his or her present address. Free 1040ez 2013 Private delivery services. Free 1040ez 2013  You can use certain private delivery services designated by the IRS to send tax returns and payments. Free 1040ez 2013 The list includes only the following. Free 1040ez 2013 DHL Express (DHL): DHL Same Day Service. Free 1040ez 2013 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free 1040ez 2013 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free 1040ez 2013 M. Free 1040ez 2013 , UPS Worldwide Express Plus, and UPS Worldwide Express. Free 1040ez 2013 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free 1040ez 2013 gov and enter "private delivery service" in the search box. Free 1040ez 2013 Your private delivery service can tell you how to get written proof of the mailing date. Free 1040ez 2013 Private delivery services cannot deliver items to P. Free 1040ez 2013 O. Free 1040ez 2013 boxes. Free 1040ez 2013 You must use the U. Free 1040ez 2013 S. Free 1040ez 2013 Postal Service to mail any item to an IRS P. Free 1040ez 2013 O. Free 1040ez 2013 box address. Free 1040ez 2013 Photographs of missing children. Free 1040ez 2013  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free 1040ez 2013 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free 1040ez 2013 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free 1040ez 2013 Calendar The following are important dates and responsibilities. Free 1040ez 2013 See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Free 1040ez 2013 Also see Publication 509, Tax Calendars. Free 1040ez 2013   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Free 1040ez 2013 A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Free 1040ez 2013 However, a statewide legal holiday does not delay the due date of federal tax deposits. Free 1040ez 2013 See Deposits on Business Days Only in section 7. Free 1040ez 2013 For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Free 1040ez 2013 S. Free 1040ez 2013 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free 1040ez 2013 See Private delivery services under Reminders. Free 1040ez 2013 By January 31 . Free 1040ez 2013   File Form 943. Free 1040ez 2013 See section 8 for more information on Form 943. Free 1040ez 2013 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free 1040ez 2013 Furnish each employee with a completed Form W-2. Free 1040ez 2013 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Free 1040ez 2013 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free 1040ez 2013 See section 10 for more information on FUTA. Free 1040ez 2013 If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Free 1040ez 2013 File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Free 1040ez 2013 If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Free 1040ez 2013 By February 15. Free 1040ez 2013  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Free 1040ez 2013 On February 16. Free 1040ez 2013  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free 1040ez 2013 Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Free 1040ez 2013 If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Free 1040ez 2013 See section 5 for more information. Free 1040ez 2013 If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Free 1040ez 2013 By February 28. Free 1040ez 2013   File paper Forms 1099 and 1096. Free 1040ez 2013 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free 1040ez 2013 S. Free 1040ez 2013 Information Returns, with the IRS. Free 1040ez 2013 For electronically filed returns, see By March 31 below. Free 1040ez 2013 File paper Forms W-2 and W-3. Free 1040ez 2013 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Free 1040ez 2013 For electronically filed returns, see By March 31 next. Free 1040ez 2013 By March 31. Free 1040ez 2013   File electronic Forms W-2 and 1099. Free 1040ez 2013 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free 1040ez 2013 For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Free 1040ez 2013 socialsecurity. Free 1040ez 2013 gov/employer. Free 1040ez 2013 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Free 1040ez 2013 By April 30, July 31, October 31, and January 31. Free 1040ez 2013   Deposit FUTA taxes. Free 1040ez 2013 Deposit FUTA tax if the undeposited amount is over $500. Free 1040ez 2013 Before December 1. Free 1040ez 2013  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Free 1040ez 2013 Introduction This publication is for employers of agricultural workers (farmworkers). Free 1040ez 2013 It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Free 1040ez 2013 Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Free 1040ez 2013 If you have nonfarm employees, see Publication 15 (Circular E). Free 1040ez 2013 If you have employees in the U. Free 1040ez 2013 S. Free 1040ez 2013 Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Free 1040ez 2013 Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Free 1040ez 2013 Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Free 1040ez 2013 Comments and suggestions. Free 1040ez 2013   We welcome your comments about this publication and your suggestions for future editions. Free 1040ez 2013   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Free 1040ez 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free 1040ez 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free 1040ez 2013   You can also send us comments from www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/formspubs. Free 1040ez 2013 Click on More Information and then click on Comment on Tax Forms and Publications. Free 1040ez 2013   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free 1040ez 2013 COBRA premium assistance credit. Free 1040ez 2013   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Free 1040ez 2013 COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Free 1040ez 2013 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Free 1040ez 2013 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Free 1040ez 2013 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Free 1040ez 2013 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Free 1040ez 2013   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Free 1040ez 2013 For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Free 1040ez 2013   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Free 1040ez 2013 The assistance for the coverage can last up to 15 months. Free 1040ez 2013   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Free 1040ez 2013 For more information, see Notice 2009-27, 2009-16 I. Free 1040ez 2013 R. Free 1040ez 2013 B. Free 1040ez 2013 838, available at www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/irb/2009-16_irb/ar09. Free 1040ez 2013 html. Free 1040ez 2013   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Free 1040ez 2013   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Free 1040ez 2013 The reimbursement is made through a credit against the employer's employment tax liabilities. Free 1040ez 2013 For information on how to claim the credit, see the Instructions for Form 943. Free 1040ez 2013 The credit is treated as a deposit made on the first day of the return period. Free 1040ez 2013 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Free 1040ez 2013 In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Free 1040ez 2013   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Free 1040ez 2013 Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Free 1040ez 2013 In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Free 1040ez 2013 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Free 1040ez 2013 Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Free 1040ez 2013 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Free 1040ez 2013 A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Free 1040ez 2013   For more information, visit IRS. Free 1040ez 2013 gov and enter “COBRA” in the search box. Free 1040ez 2013 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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Make a Complaint About a Tax Return Preparer

Most paid tax return preparers are professional, honest and provide excellent service to their clients. The IRS is committed to investigating those who do not meet these standards. For example:

  • Failing to sign tax returns they prepare
  • Failing to use a Preparer Tax Identification Number or using an invalid PTIN
  • Failing to provide clients a copy of their tax return
  • Failing to return a client's records
  • Preparing tax returns with a client's last pay stub
  • Creating false exemptions or dependents
  • Creating false expenses, deductions or credits
  • Creating or omitting income
  • Using an incorrect filing status
  • Altering documents
  • Embezzling a client's refund
  • Using off-the-shelf software or IRS Free File instead of professional software
  • Falsely claiming to be an attorney, certified public accountant, enrolled agent, enrolled retirement plan agent, or enrolled actuary

If you have a complaint, report it on Form 14157, Complaint: Tax Return Preparer. Complete the form and mail it to:
 
Internal Revenue Service
Attn: Return Preparer Office
401 W. Peachtree Street NW
Mail Stop 421-D
Atlanta, GA 30308
 
IRS Tax Tip 2014-07 provides tips on choosing a tax preparer.

Page Last Reviewed or Updated: 11-Feb-2014

The Free 1040ez 2013

Free 1040ez 2013 Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. Free 1040ez 2013 Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane 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 Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. Free 1040ez 2013 Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. Free 1040ez 2013 The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. Free 1040ez 2013 Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. Free 1040ez 2013 The Katrina covered disaster area covers the following areas in four states. Free 1040ez 2013 Alabama. Free 1040ez 2013   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. Free 1040ez 2013 Florida. Free 1040ez 2013   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. Free 1040ez 2013 Louisiana. Free 1040ez 2013   All parishes. Free 1040ez 2013 Mississippi. Free 1040ez 2013   All counties. Free 1040ez 2013 Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. Free 1040ez 2013 The GO Zone covers the following areas in three states. Free 1040ez 2013 Alabama. Free 1040ez 2013   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. Free 1040ez 2013 Louisiana. Free 1040ez 2013   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Free 1040ez 2013 Bernard, St. Free 1040ez 2013 Charles, St. Free 1040ez 2013 Helena, St. Free 1040ez 2013 James, St. Free 1040ez 2013 John the Baptist, St. Free 1040ez 2013 Martin, St. Free 1040ez 2013 Mary, St. Free 1040ez 2013 Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. Free 1040ez 2013 Mississippi. Free 1040ez 2013   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. Free 1040ez 2013 Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. Free 1040ez 2013 This area covers the entire states of Louisiana and Texas. Free 1040ez 2013 Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Free 1040ez 2013 The Rita GO Zone covers the following areas in two states. Free 1040ez 2013 Louisiana. Free 1040ez 2013   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. Free 1040ez 2013 Landry, St. Free 1040ez 2013 Martin, St. Free 1040ez 2013 Mary, St. Free 1040ez 2013 Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. Free 1040ez 2013 Texas. Free 1040ez 2013   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. Free 1040ez 2013 Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. Free 1040ez 2013 The Hurricane Wilma disaster area covers the entire state of Florida. Free 1040ez 2013 Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. Free 1040ez 2013 The Wilma covered disaster area covers the following counties. Free 1040ez 2013 Florida. Free 1040ez 2013   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Free 1040ez 2013 Lucie, and Sarasota. Free 1040ez 2013 Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Free 1040ez 2013 The Wilma GO Zone covers the following counties. Free 1040ez 2013 Florida. Free 1040ez 2013   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. Free 1040ez 2013 Lucie. Free 1040ez 2013 Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. Free 1040ez 2013 The extension applies to deadlines (either an original or extended due date) that occur during the following periods. Free 1040ez 2013 After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. Free 1040ez 2013 After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. Free 1040ez 2013 After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. Free 1040ez 2013 Affected taxpayer. Free 1040ez 2013   The following taxpayers are eligible for the extension. Free 1040ez 2013 Any individual whose main home is located in a covered disaster area. Free 1040ez 2013 Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Free 1040ez 2013 Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. Free 1040ez 2013 The main home or principal place of business does not have to be located in the covered area. Free 1040ez 2013 Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. Free 1040ez 2013 Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. Free 1040ez 2013 Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. Free 1040ez 2013 However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. Free 1040ez 2013 The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. Free 1040ez 2013   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. Free 1040ez 2013 Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. Free 1040ez 2013 Acts extended. Free 1040ez 2013   Deadlines for performing the following acts are extended. Free 1040ez 2013 Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. Free 1040ez 2013 Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. Free 1040ez 2013 This includes making estimated tax payments. Free 1040ez 2013 Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. Free 1040ez 2013 Filing certain petitions with the Tax Court. Free 1040ez 2013 Filing a claim for credit or refund of any tax. Free 1040ez 2013 Bringing suit upon a claim for credit or refund. Free 1040ez 2013 Certain other acts described in Revenue Procedure 2005-27. Free 1040ez 2013 You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/pub/irs-irbs/irb05-20. Free 1040ez 2013 pdf. Free 1040ez 2013 Forgiveness of interest and penalties. Free 1040ez 2013   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. Free 1040ez 2013 Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. Free 1040ez 2013   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. Free 1040ez 2013 A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. Free 1040ez 2013   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Free 1040ez 2013 You can carry over any contributions you are not able to deduct for 2005 because of this limit. Free 1040ez 2013 In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. Free 1040ez 2013 Exception. Free 1040ez 2013   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. Free 1040ez 2013 Corporations. Free 1040ez 2013   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. Free 1040ez 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. Free 1040ez 2013 Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. Free 1040ez 2013 Partners and shareholders. Free 1040ez 2013   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. Free 1040ez 2013 More information. Free 1040ez 2013   For more information, see Publication 526 or Publication 542, Corporations. Free 1040ez 2013 Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Free 1040ez 2013 Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. Free 1040ez 2013 29 cents per mile for the period August 25 through August 31, 2005. Free 1040ez 2013 34 cents per mile for the period September 1 through December 31, 2005. Free 1040ez 2013 32 cents per mile for the period January 1 through December 31, 2006. Free 1040ez 2013 Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. Free 1040ez 2013 You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. Free 1040ez 2013 You must keep records of miles driven, time, place (or use), and purpose of the mileage. Free 1040ez 2013 The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Free 1040ez 2013 40. Free 1040ez 2013 5 cents per mile for the period August 25 through August 31, 2005. Free 1040ez 2013 48. Free 1040ez 2013 5 cents per mile for the period September 1 through December 31, 2005. Free 1040ez 2013 44. Free 1040ez 2013 5 cents per mile for the period January 1 through December 31, 2006. Free 1040ez 2013 Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. Free 1040ez 2013 “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. Free 1040ez 2013 The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. Free 1040ez 2013 The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. Free 1040ez 2013 For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). Free 1040ez 2013 For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). Free 1040ez 2013 Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Free 1040ez 2013 . Free 1040ez 2013 The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. Free 1040ez 2013 The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. Free 1040ez 2013 Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. Free 1040ez 2013 For more information, see Publication 547. Free 1040ez 2013 Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. Free 1040ez 2013   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. Free 1040ez 2013 Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. Free 1040ez 2013 Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. Free 1040ez 2013 Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. Free 1040ez 2013 Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. Free 1040ez 2013 Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. Free 1040ez 2013   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. Free 1040ez 2013 However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. Free 1040ez 2013 Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. Free 1040ez 2013 If you make this election, use the following additional instructions to complete your forms. Free 1040ez 2013   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. Free 1040ez 2013 They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. Free 1040ez 2013   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. Free 1040ez 2013 The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. Free 1040ez 2013 The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. Free 1040ez 2013 If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. Free 1040ez 2013 If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. Free 1040ez 2013 , Time limit for making election. Free 1040ez 2013   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. Free 1040ez 2013 The due date (without extensions) for filing your 2005 income tax return. Free 1040ez 2013 The due date (with extensions) for filing your 2004 income tax return. Free 1040ez 2013 Example. Free 1040ez 2013 If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. Free 1040ez 2013 Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Free 1040ez 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 Presidentially declared disaster area). Free 1040ez 2013 However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. Free 1040ez 2013 For more information, see the Instructions for Form 4684. Free 1040ez 2013 Net Operating Losses Qualified GO Zone loss. Free 1040ez 2013   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Free 1040ez 2013 However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. Free 1040ez 2013 In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Free 1040ez 2013   A qualified GO Zone 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 GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. Free 1040ez 2013 Qualified GO Zone casualty loss. Free 1040ez 2013   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. Free 1040ez 2013 For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. Free 1040ez 2013 Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. Free 1040ez 2013 5-year NOL carryback of certain timber losses. Free 1040ez 2013   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. Free 1040ez 2013 You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. Free 1040ez 2013 August 27, 2005, if any portion of the property is located in the GO Zone. Free 1040ez 2013 September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Free 1040ez 2013 October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). Free 1040ez 2013   These rules will not apply after 2006. Free 1040ez 2013   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. Free 1040ez 2013 More information. Free 1040ez 2013   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Free 1040ez 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 Hurricane Katrina, Rita, or Wilma. Free 1040ez 2013 Definitions Qualified hurricane distribution. Free 1040ez 2013   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. Free 1040ez 2013 The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. Free 1040ez 2013 Your main home was located in a hurricane disaster area listed below on the date shown for that area. Free 1040ez 2013 August 28, 2005, for the Hurricane Katrina disaster area. Free 1040ez 2013 September 23, 2005, for the Hurricane Rita disaster area. Free 1040ez 2013 October 23, 2005, for the Hurricane Wilma disaster area. Free 1040ez 2013 You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. Free 1040ez 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. Free 1040ez 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 hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. Free 1040ez 2013 Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. Free 1040ez 2013   The total of your qualified hurricane distributions from all plans is limited to $100,000. Free 1040ez 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 may allocate the $100,000 limit among the plans any way you choose. Free 1040ez 2013   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. Free 1040ez 2013 Eligible retirement plan. Free 1040ez 2013   An eligible retirement plan can be any of the following. Free 1040ez 2013 A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Free 1040ez 2013 A qualified annuity plan. Free 1040ez 2013 A tax-sheltered annuity contract. Free 1040ez 2013 A governmental section 457 deferred compensation plan. Free 1040ez 2013 A traditional, SEP, SIMPLE, or Roth IRA. Free 1040ez 2013 Main home. Free 1040ez 2013   Generally, your main home is the home where you live most of the time. Free 1040ez 2013 A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Free 1040ez 2013 Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. Free 1040ez 2013 However, if you elect, you can include the entire distribution in your income in the year it was received. Free 1040ez 2013 Qualified hurricane 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). Free 1040ez 2013 However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. Free 1040ez 2013 For more information, see Form 8915. Free 1040ez 2013 Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Free 1040ez 2013 Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. Free 1040ez 2013 However, see Exceptions below for qualified hurricane distributions you cannot repay. Free 1040ez 2013 You have three years from the day after the date you received the distribution to make a repayment. Free 1040ez 2013 Amounts that are repaid are treated as a qualified rollover and are not included in income. Free 1040ez 2013 Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Free 1040ez 2013 See Form 8915 for more information on how to report repayments. Free 1040ez 2013 Exceptions. Free 1040ez 2013   You cannot repay the following types of distributions. Free 1040ez 2013 Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). Free 1040ez 2013 Required minimum distributions. Free 1040ez 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. Free 1040ez 2013 Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). Free 1040ez 2013 For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Free 1040ez 2013 To be a qualified distribution, the distribution must meet all of the following requirements. Free 1040ez 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. Free 1040ez 2013 The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. Free 1040ez 2013 The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. Free 1040ez 2013 Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. Free 1040ez 2013 Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Free 1040ez 2013 A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Free 1040ez 2013 You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. Free 1040ez 2013 Loans From Qualified Plans The following benefits are available to qualified individuals. Free 1040ez 2013 Increases to the limits for distributions treated as loans from employer plans. Free 1040ez 2013 A 1-year suspension for payments due on plan loans. Free 1040ez 2013 Qualified individual. Free 1040ez 2013   You are a qualified individual if any of the following apply. Free 1040ez 2013 Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. Free 1040ez 2013 Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. Free 1040ez 2013 Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. Free 1040ez 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. Free 1040ez 2013 Limits on plan loans. Free 1040ez 2013   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Free 1040ez 2013 In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Free 1040ez 2013 The higher limits apply only to loans received during the following period. Free 1040ez 2013 If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. Free 1040ez 2013 If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. Free 1040ez 2013 If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. Free 1040ez 2013 One-year suspension of loan payments. Free 1040ez 2013   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. Free 1040ez 2013 To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. Free 1040ez 2013 September 23, 2005, if your main home was located in the Hurricane Rita disaster area. Free 1040ez 2013 October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. Free 1040ez 2013 If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. Free 1040ez 2013 Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. Free 1040ez 2013 Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. Free 1040ez 2013 Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. Free 1040ez 2013 Your main home on September 23, 2005, was in the Rita GO Zone. Free 1040ez 2013 Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. Free 1040ez 2013 Your main home on October 23, 2005, was in the Wilma GO Zone. Free 1040ez 2013 Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. Free 1040ez 2013 Earned income. Free 1040ez 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. Free 1040ez 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. Free 1040ez 2013 Joint returns. Free 1040ez 2013   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Free 1040ez 2013 If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. Free 1040ez 2013 Making the election. Free 1040ez 2013   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. Free 1040ez 2013 However, you can make the election for the additional child tax credit even if you do not take the EIC. Free 1040ez 2013   Electing to use your 2004 earned income may increase or decrease your EIC. Free 1040ez 2013 Take the following steps to decide whether to make the election. Free 1040ez 2013 Figure your 2005 EIC using your 2004 earned income. Free 1040ez 2013 Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. Free 1040ez 2013 Add the results of (1) and (2). Free 1040ez 2013 Figure your 2005 EIC using your 2005 earned income. Free 1040ez 2013 Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. Free 1040ez 2013 Add the results of (4) and (5). Free 1040ez 2013 Compare the results of (3) and (6). Free 1040ez 2013 If (3) is larger than (6), it is to your benefit to make the election. Free 1040ez 2013 If (3) is equal to or smaller than (6), making the election will not help you. Free 1040ez 2013   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Free 1040ez 2013   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 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. Free 1040ez 2013   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. Free 1040ez 2013 When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). Free 1040ez 2013 Getting your 2004 tax return information. Free 1040ez 2013   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. Free 1040ez 2013 You can also get this information by visiting the IRS website at www. Free 1040ez 2013 irs. Free 1040ez 2013 gov. Free 1040ez 2013   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Free 1040ez 2013 See Request for Copy or Transcript of Tax Return on page 16. Free 1040ez 2013 Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. Free 1040ez 2013 The additional exemption amount is claimed on new Form 8914. Free 1040ez 2013 The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. Free 1040ez 2013 The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). Free 1040ez 2013 The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. Free 1040ez 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. Free 1040ez 2013 If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. Free 1040ez 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). Free 1040ez 2013 To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. Free 1040ez 2013 If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, 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. Free 1040ez 2013 You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Free 1040ez 2013 You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Free 1040ez 2013 Food, clothing, or personal items consumed or used by the displaced individual. Free 1040ez 2013 Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Free 1040ez 2013 Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Free 1040ez 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. Free 1040ez 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. Free 1040ez 2013 For more information, see Form 8914. Free 1040ez 2013 Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. Free 1040ez 2013 The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. Free 1040ez 2013 The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. Free 1040ez 2013 The definition of qualified education expenses for a GOZ student also has been expanded. Free 1040ez 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 GOZ student include the following. Free 1040ez 2013 Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Free 1040ez 2013 For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Free 1040ez 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. Free 1040ez 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. Free 1040ez 2013 The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Free 1040ez 2013 You will need to contact the eligible educational institution for qualified room and board costs. Free 1040ez 2013 For more information, see Form 8863. Free 1040ez 2013 Recapture of Federal Mortgage Subsidy 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. Free 1040ez 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. Free 1040ez 2013 This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. Free 1040ez 2013 Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. Free 1040ez 2013 If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. Free 1040ez 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. Free 1040ez 2013 This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. Free 1040ez 2013 You may also have to reduce certain tax attributes by the amount excluded. Free 1040ez 2013 For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Free 1040ez 2013 Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. Free 1040ez 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. Free 1040ez 2013 The IRS has exercised this authority as follows. Free 1040ez 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 Hurricane Katrina, Rita, or Wilma. Free 1040ez 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 Hurricane Katrina, Rita, or Wilma. Free 1040ez 2013 You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. Free 1040ez 2013 You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. Free 1040ez 2013 You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. Free 1040ez 2013 Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. Free 1040ez 2013 The allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Free 1040ez 2013 The special allowance applies only for the first year the property is placed in service. Free 1040ez 2013 The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Free 1040ez 2013 There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Free 1040ez 2013 You can elect not to deduct the special GO Zone depreciation allowance for qualified property. Free 1040ez 2013 If you make this election for any property, it applies to all property in the same class placed in service during the year. Free 1040ez 2013 Qualified GO Zone property. Free 1040ez 2013   Property that qualifies for the special GO Zone depreciation allowance includes the following. Free 1040ez 2013 Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Free 1040ez 2013 Water utility property. Free 1040ez 2013 Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Free 1040ez 2013 (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Free 1040ez 2013 ) Qualified leasehold improvement property. Free 1040ez 2013 Nonresidential real property and residential rental property. Free 1040ez 2013   For more information on this property, see Publication 946. Free 1040ez 2013 Other tests to be met. Free 1040ez 2013   To be qualified GO Zone property, the property must also meet all of the following tests. Free 1040ez 2013 You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. Free 1040ez 2013 The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). Free 1040ez 2013 Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. Free 1040ez 2013 The original use of the property in the GO Zone must begin with you after August 27, 2005. Free 1040ez 2013 Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. Free 1040ez 2013 Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. Free 1040ez 2013 Excepted property. Free 1040ez 2013   Qualified GO Zone property does not include any of the following. Free 1040ez 2013 Property required to be depreciated using the Alternative Depreciation System (ADS). Free 1040ez 2013 Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Free 1040ez 2013 Property for which you are claiming a commercial revitalization deduction. Free 1040ez 2013 Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. Free 1040ez 2013 Any gambling or animal racing property (as defined below). Free 1040ez 2013 Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. Free 1040ez 2013   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Free 1040ez 2013 Recapture of special allowance. Free 1040ez 2013   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Free 1040ez 2013 Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. Free 1040ez 2013 Increased dollar limit. Free 1040ez 2013   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Free 1040ez 2013   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. Free 1040ez 2013 Qualified section 179 GO Zone property. Free 1040ez 2013   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). Free 1040ez 2013 Section 179 property does not include nonresidential real property or residential rental property. Free 1040ez 2013 For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Free 1040ez 2013 Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. Free 1040ez 2013 Hurricane Katrina employee. Free 1040ez 2013   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. Free 1040ez 2013 Qualified wages. Free 1040ez 2013   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. Free 1040ez 2013 However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. Free 1040ez 2013   For more information, see Form 5884. Free 1040ez 2013 Certification requirements. Free 1040ez 2013   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. Free 1040ez 2013 An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. Free 1040ez 2013 The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. Free 1040ez 2013 Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. Free 1040ez 2013 Instead, the employer should keep these Forms 8850 with the employer's other records. Free 1040ez 2013 For more information, see Form 8850 and its instructions. Free 1040ez 2013 Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. Free 1040ez 2013 The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Free 1040ez 2013 Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Free 1040ez 2013 Use Form 5884-A to claim the credit. Free 1040ez 2013 See the following rules and definitions for each hurricane. Free 1040ez 2013 Employers affected by Hurricane Katrina. Free 1040ez 2013   The following definitions apply to employers affected by Hurricane Katrina. Free 1040ez 2013 Eligible employer. Free 1040ez 2013   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. Free 1040ez 2013 Eligible employee. Free 1040ez 2013   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. Free 1040ez 2013 An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. Free 1040ez 2013 Employers affected by Hurricane Rita. Free 1040ez 2013   The following definitions apply to employers affected by Hurricane Rita. Free 1040ez 2013 Eligible employer. Free 1040ez 2013   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. Free 1040ez 2013 Eligible employee. Free 1040ez 2013   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. Free 1040ez 2013 An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. Free 1040ez 2013 Employers affected by Hurricane Wilma. Free 1040ez 2013   The following definitions apply to employers affected by Hurricane Wilma. Free 1040ez 2013 Eligible employer. Free 1040ez 2013   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. Free 1040ez 2013 Eligible employee. Free 1040ez 2013   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. Free 1040ez 2013 An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. Free 1040ez 2013 Qualified wages. Free 1040ez 2013   Qualified wages are wages you paid or incurred before January 1, 2006, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable hurricane, and ending on the date your trade or business resumed significant operations at that place. Free 1040ez 2013 In addition, the wages must have been paid or incurred after the following date. Free 1040ez 2013 August 28, 2005, for Hurricane Katrina. Free 1040ez 2013 September 23, 2005, for Hurricane Rita. Free 1040ez 2013 October 23, 2005, for Hurricane Wilma. Free 1040ez 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. Free 1040ez 2013    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Free 1040ez 2013 Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Free 1040ez 2013 Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Free 1040ez 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. Free 1040ez 2013 For a special rule that applies to railroad employees, see section 51(h)(1)(B). Free 1040ez 2013   Qualified wages do not include the following. Free 1040ez 2013 Wages paid to your dependent or a related individual. Free 1040ez 2013 See section 51(i)(1). Free 1040ez 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. Free 1040ez 2013 Wages for services of replacement workers during a strike or lockout. Free 1040ez 2013   For more information, see Form 5884-A. Free 1040ez 2013 Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. Free 1040ez 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 January 1, 2006, through July 1, 2006. Free 1040ez 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). Free 1040ez 2013 Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Free 1040ez 2013 The employer must use Form 5884-A to claim the credit. Free 1040ez 2013 A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. Free 1040ez 2013 The employee cannot be your dependent or a related individual. Free 1040ez 2013 See section 51(i)(1). Free 1040ez 2013 For more information, see Form 5884-A. Free 1040ez 2013 Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. Free 1040ez 2013 The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). Free 1040ez 2013 However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. Free 1040ez 2013 August 27, 2005, if any portion of the property is located in the GO Zone. Free 1040ez 2013 September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Free 1040ez 2013 October 22, 2005, if any portion of the property is located in the Wilma GO Zone. Free 1040ez 2013 The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. Free 1040ez 2013 The increase in the limit applies only to costs paid or incurred before 2008. Free 1040ez 2013 However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. Free 1040ez 2013 For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. Free 1040ez 2013 Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Free 1040ez 2013 Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone 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. Free 1040ez 2013 Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. Free 1040ez 2013 For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Free 1040ez 2013 For certified historic structures, the credit percentage is increased from 20% to 26%. Free 1040ez 2013 For more information, see Form 3468, Investment Credit. Free 1040ez 2013 Request for Copy or Transcript of Tax Return Request for copy of tax return. Free 1040ez 2013   You can use Form 4506 to order a copy of your tax return. Free 1040ez 2013 Generally, there is a $39. Free 1040ez 2013 00 fee for requesting each copy of a tax return. Free 1040ez 2013 If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Hurricane Katrina”) is written in red across the top of the form when filed. Free 1040ez 2013 Request for transcript of tax return. Free 1040ez 2013   You can use Form 4506-T to order a free transcript of your tax return. Free 1040ez 2013 A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Free 1040ez 2013 You can also call 1-800-829-1040 to order a transcript. Free 1040ez 2013 How To Get Tax Help Special IRS assistance. Free 1040ez 2013   The IRS is providing special help for those affected by Hurricane Katrina, Rita, or Wilma, as well as survivors and personal representatives of the victims. Free 1040ez 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 Hurricane Katrina, Rita, or Wilma, or who have other tax issues related to the hurricanes. Free 1040ez 2013 Call 1-866-562-5227 Monday through Friday In English-7 a. Free 1040ez 2013 m. Free 1040ez 2013 to 10 p. Free 1040ez 2013 m. Free 1040ez 2013 local time In Spanish-8 a. Free 1040ez 2013 m. Free 1040ez 2013 to 9:30 p. Free 1040ez 2013 m. Free 1040ez 2013 local time   The IRS website at www. Free 1040ez 2013 irs. Free 1040ez 2013 gov has notices and other tax relief information. Free 1040ez 2013 Check it periodically for any new guidance. Free 1040ez 2013 Other help from the IRS. Free 1040ez 2013   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Free 1040ez 2013 By selecting the method that is best for you, you will have quick and easy access to tax help. Free 1040ez 2013 Contacting your Taxpayer Advocate. Free 1040ez 2013   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. Free 1040ez 2013   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. Free 1040ez 2013 While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. Free 1040ez 2013   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778. Free 1040ez 2013 Call, write, or fax the Taxpayer Advocate office in your area. Free 1040ez 2013 Call 1-800-829-4059 if you are a TTY/TDD user. Free 1040ez 2013 Visit www. Free 1040ez 2013 irs. Free 1040ez 2013 gov/advocate. Free 1040ez 2013   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). Free 1040ez 2013 Free tax services. Free 1040ez 2013   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Free 1040ez 2013 It contains a list of free tax publications and an index of tax topics. Free 1040ez 2013 It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. Free 1040ez 2013 Internet. Free 1040ez 2013 You can access the IRS website 24 hours a day, 7 days a week, at www. Free 1040ez 2013 irs. Free 1040ez 2013 gov to: E-file your return. Free 1040ez 2013 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free 1040ez 2013 Check the status of your refund. Free 1040ez 2013 Click on Where's My Refund. Free 1040ez 2013 Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Free 1040ez 2013 Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Free 1040ez 2013 Download forms, instructions, and publications. Free 1040ez 2013 Order IRS products online. Free 1040ez 2013 Research your tax questions online. Free 1040ez 2013 Search publications online by topic or keyword. Free 1040ez 2013 View Internal Revenue Bulletins (IRBs) published in the last few years. Free 1040ez 2013 Figure your withholdin