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Free Fillable 1040x Form

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Free Fillable 1040x Form

Free fillable 1040x form 1. Free fillable 1040x form   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Free fillable 1040x form Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Free fillable 1040x form   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Free fillable 1040x form See Publication 501 for more information. Free fillable 1040x form Additional Medicare Tax. Free fillable 1040x form  Beginning in 2013, a 0. Free fillable 1040x form 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Free fillable 1040x form For more information, see the Instructions for Form 1040, line 60, and Form 8959. Free fillable 1040x form Net Investment Income Tax. Free fillable 1040x form  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free fillable 1040x form NIIT is a 3. Free fillable 1040x form 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Free fillable 1040x form For more information, see the Instructions for Form 1040, line 60, and Form 8960. Free fillable 1040x form Refundable credit for prior year minimum tax. Free fillable 1040x form  The refundable portion of the credit for prior year minimum tax is no longer available. Free fillable 1040x form Who must file. Free fillable 1040x form  Generally, the amount of income you can receive before you must file a return has been increased. Free fillable 1040x form See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Free fillable 1040x form Reminders File online. Free fillable 1040x form  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Free fillable 1040x form Create your own personal identification number (PIN) and file a completely paperless tax return. Free fillable 1040x form For more information, see Does My Return Have To Be on Paper , later. Free fillable 1040x form Change of address. Free fillable 1040x form  If you change your address, you should notify the IRS. Free fillable 1040x form You can use Form 8822 to notify the IRS of the change. Free fillable 1040x form See Change of Address , later, under What Happens After I File. Free fillable 1040x form Enter your social security number. Free fillable 1040x form  You must enter your social security number (SSN) in the spaces provided on your tax return. Free fillable 1040x form If you file a joint return, enter the SSNs in the same order as the names. Free fillable 1040x form Direct deposit of refund. Free fillable 1040x form  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Free fillable 1040x form See Direct Deposit under Refunds, later. Free fillable 1040x form If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Free fillable 1040x form Pay online or by phone. Free fillable 1040x form  If you owe additional tax, you may be able to pay online or by phone. Free fillable 1040x form See How To Pay , later. Free fillable 1040x form Installment agreement. Free fillable 1040x form  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Free fillable 1040x form See Installment Agreement , later, under Amount You Owe. Free fillable 1040x form You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Free fillable 1040x form Automatic 6-month extension. Free fillable 1040x form  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Free fillable 1040x form S. Free fillable 1040x form Individual Income Tax Return. Free fillable 1040x form See Automatic Extension , later. Free fillable 1040x form Service in combat zone. Free fillable 1040x form  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Free fillable 1040x form See Individuals Serving in Combat Zone , later, under When Do I Have To File. Free fillable 1040x form Adoption taxpayer identification number. Free fillable 1040x form  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Free fillable 1040x form For more information, see Social Security Number (SSN) , later. Free fillable 1040x form Taxpayer identification number for aliens. Free fillable 1040x form  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Free fillable 1040x form For more information, see Social Security Number (SSN) , later. Free fillable 1040x form Frivolous tax submissions. Free fillable 1040x form  The IRS has published a list of positions that are identified as frivolous. Free fillable 1040x form The penalty for filing a frivolous tax return is $5,000. Free fillable 1040x form Also, the $5,000 penalty will apply to other specified frivolous submissions. Free fillable 1040x form For more information, see Civil Penalties , later. Free fillable 1040x form Introduction This chapter discusses the following topics. Free fillable 1040x form Whether you have to file a return. Free fillable 1040x form Which form to use. Free fillable 1040x form How to file electronically. Free fillable 1040x form When, how, and where to file your return. Free fillable 1040x form What happens if you pay too little or too much tax. Free fillable 1040x form What records you should keep and how long you should keep them. Free fillable 1040x form How you can change a return you have already filed. Free fillable 1040x form Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Free fillable 1040x form Individuals in general. Free fillable 1040x form (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Free fillable 1040x form S. Free fillable 1040x form citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Free fillable 1040x form S. Free fillable 1040x form possessions. Free fillable 1040x form ) Dependents. Free fillable 1040x form Certain children under age 19 or full-time students. Free fillable 1040x form Self-employed persons. Free fillable 1040x form Aliens. Free fillable 1040x form The filing requirements for each category are explained in this chapter. Free fillable 1040x form The filing requirements apply even if you do not owe tax. Free fillable 1040x form Even if you do not have to file a return, it may be to your advantage to do so. Free fillable 1040x form See Who Should File, later. Free fillable 1040x form File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Free fillable 1040x form Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Free fillable 1040x form Individuals—In General If you are a U. Free fillable 1040x form S. Free fillable 1040x form citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Free fillable 1040x form To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Free fillable 1040x form Even if no table shows that you must file, you may need to file to get money back. Free fillable 1040x form (See Who Should File , later. Free fillable 1040x form ) Gross income. Free fillable 1040x form   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free fillable 1040x form It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Free fillable 1040x form Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Free fillable 1040x form If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Free fillable 1040x form   Common types of income are discussed in Part Two of this publication. Free fillable 1040x form Community income. Free fillable 1040x form   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Free fillable 1040x form This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Free fillable 1040x form See Publication 555, Community Property, for more information. Free fillable 1040x form Nevada, Washington, and California domestic partners. Free fillable 1040x form   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Free fillable 1040x form See Publication 555. Free fillable 1040x form Self-employed individuals. Free fillable 1040x form   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Free fillable 1040x form See Self-Employed Persons , later, for more information about your filing requirements. Free fillable 1040x form    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Free fillable 1040x form Filing status. Free fillable 1040x form   Your filing status depends on whether you are single or married and on your family situation. Free fillable 1040x form Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Free fillable 1040x form See chapter 2 for an explanation of each filing status. Free fillable 1040x form Age. Free fillable 1040x form   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Free fillable 1040x form See Table 1-1. Free fillable 1040x form You are considered 65 on the day before your 65th birthday. Free fillable 1040x form For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Free fillable 1040x form Table 1-1. Free fillable 1040x form 2013 Filing Requirements for Most Taxpayers IF your filing status is. Free fillable 1040x form . Free fillable 1040x form . Free fillable 1040x form AND at the end of 2013 you  were. Free fillable 1040x form . Free fillable 1040x form . Free fillable 1040x form * THEN file a return if  your gross income  was at least. Free fillable 1040x form . Free fillable 1040x form . Free fillable 1040x form ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Free fillable 1040x form ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Free fillable 1040x form Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Free fillable 1040x form If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Free fillable 1040x form Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Free fillable 1040x form Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Free fillable 1040x form But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Free fillable 1040x form *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Free fillable 1040x form Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Free fillable 1040x form You are the surviving spouse, executor, administrator, or legal representative. Free fillable 1040x form The decedent met the filing requirements at the date of death. Free fillable 1040x form For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Free fillable 1040x form U. Free fillable 1040x form S. Free fillable 1040x form Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Free fillable 1040x form For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Free fillable 1040x form S. Free fillable 1040x form Citizens and Resident Aliens Abroad. Free fillable 1040x form It is available online and at most U. Free fillable 1040x form S. Free fillable 1040x form embassies and consulates. Free fillable 1040x form See How To Get Tax Help in the back of this publication. Free fillable 1040x form Residents of Puerto Rico If you are a U. Free fillable 1040x form S. Free fillable 1040x form citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Free fillable 1040x form S. Free fillable 1040x form income tax return for any year in which you meet the income requirements. Free fillable 1040x form This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Free fillable 1040x form If you are a bona fide resident of Puerto Rico for the entire year, your U. Free fillable 1040x form S. Free fillable 1040x form gross income does not include income from sources within Puerto Rico. Free fillable 1040x form It does, however, include any income you received for your services as an employee of the United States or a U. Free fillable 1040x form S. Free fillable 1040x form agency. Free fillable 1040x form If you receive income from Puerto Rican sources that is not subject to U. Free fillable 1040x form S. Free fillable 1040x form tax, you must reduce your standard deduction. Free fillable 1040x form As a result, the amount of income you must have before you are required to file a U. Free fillable 1040x form S. Free fillable 1040x form income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Free fillable 1040x form For more information, see Publication 570, Tax Guide for Individuals With Income From U. Free fillable 1040x form S. Free fillable 1040x form Possessions. Free fillable 1040x form Individuals With Income From U. Free fillable 1040x form S. Free fillable 1040x form Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Free fillable 1040x form S. Free fillable 1040x form Virgin Islands, special rules may apply when determining whether you must file a U. Free fillable 1040x form S. Free fillable 1040x form federal income tax return. Free fillable 1040x form In addition, you may have to file a return with the individual island government. Free fillable 1040x form See Publication 570 for more information. Free fillable 1040x form Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Free fillable 1040x form You also must file if your situation is described in Table 1-3. Free fillable 1040x form Responsibility of parent. Free fillable 1040x form   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Free fillable 1040x form If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Free fillable 1040x form If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Free fillable 1040x form ” Child's earnings. Free fillable 1040x form   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Free fillable 1040x form This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Free fillable 1040x form But if the child does not pay the tax due on this income, the parent is liable for the tax. Free fillable 1040x form Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Free fillable 1040x form If this election is made, the child does not have to file a return. Free fillable 1040x form See Parent's Election To Report Child's Interest and Dividends in chapter 31. Free fillable 1040x form Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Free fillable 1040x form Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Free fillable 1040x form You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Free fillable 1040x form Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Free fillable 1040x form 28 or more. Free fillable 1040x form (See Table 1-3. Free fillable 1040x form ) Use Schedule SE (Form 1040) to figure your self-employment tax. Free fillable 1040x form Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Free fillable 1040x form For more information about this tax, see Publication 334, Tax Guide for Small Business. Free fillable 1040x form Employees of foreign governments or international organizations. Free fillable 1040x form   If you are a U. Free fillable 1040x form S. Free fillable 1040x form citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Free fillable 1040x form Ministers. Free fillable 1040x form   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Free fillable 1040x form This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Free fillable 1040x form For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free fillable 1040x form Table 1-2. Free fillable 1040x form 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Free fillable 1040x form If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Free fillable 1040x form (See Table 1-3 for other situations when you must file. Free fillable 1040x form ) In this table, earned income includes salaries, wages, tips, and professional fees. Free fillable 1040x form It also includes taxable scholarship and fellowship grants. Free fillable 1040x form (See Scholarships and fellowships in chapter 12. Free fillable 1040x form ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Free fillable 1040x form It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Free fillable 1040x form Gross income is the total of your earned and unearned income. Free fillable 1040x form   Single dependents—Were you either age 65 or older or blind? □ No. Free fillable 1040x form You must file a return if any of the following apply. Free fillable 1040x form     • Your unearned income was more than $1,000. Free fillable 1040x form     • Your earned income was more than $6,100. Free fillable 1040x form     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Free fillable 1040x form □ Yes. Free fillable 1040x form You must file a return if any of the following apply. Free fillable 1040x form     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Free fillable 1040x form     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Free fillable 1040x form     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Free fillable 1040x form Married dependents—Were you either age 65 or older or blind? □ No. Free fillable 1040x form You must file a return if any of the following apply. Free fillable 1040x form     • Your unearned income was more than $1,000. Free fillable 1040x form     • Your earned income was more than $6,100. Free fillable 1040x form     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free fillable 1040x form     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Free fillable 1040x form □ Yes. Free fillable 1040x form You must file a return if any of the following apply. Free fillable 1040x form     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Free fillable 1040x form     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Free fillable 1040x form     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Free fillable 1040x form     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Free fillable 1040x form Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Free fillable 1040x form The rules used to determine your alien status are discussed in Publication 519, U. Free fillable 1040x form S. Free fillable 1040x form Tax Guide for Aliens. Free fillable 1040x form Resident alien. Free fillable 1040x form   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Free fillable 1040x form S. Free fillable 1040x form citizens. Free fillable 1040x form Use the forms discussed in this publication. Free fillable 1040x form Nonresident alien. Free fillable 1040x form   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Free fillable 1040x form S. Free fillable 1040x form citizens and resident aliens. Free fillable 1040x form See Publication 519 to find out if U. Free fillable 1040x form S. Free fillable 1040x form income tax laws apply to you and which forms you should file. Free fillable 1040x form Dual-status taxpayer. Free fillable 1040x form   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Free fillable 1040x form Different rules apply for each part of the year. Free fillable 1040x form For information on dual-status taxpayers, see Publication 519. Free fillable 1040x form Table 1-3. Free fillable 1040x form Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Free fillable 1040x form 1. Free fillable 1040x form   You owe any special taxes, including any of the following. Free fillable 1040x form   a. Free fillable 1040x form Alternative minimum tax. Free fillable 1040x form   b. Free fillable 1040x form Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Free fillable 1040x form But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Free fillable 1040x form   c. Free fillable 1040x form Household employment taxes. Free fillable 1040x form But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Free fillable 1040x form   d. Free fillable 1040x form Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Free fillable 1040x form   e. Free fillable 1040x form Recapture of first-time homebuyer credit. Free fillable 1040x form   f. Free fillable 1040x form Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Free fillable 1040x form   g. Free fillable 1040x form Recapture taxes. Free fillable 1040x form 2. Free fillable 1040x form   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Free fillable 1040x form 3. Free fillable 1040x form   You had net earnings from self-employment of at least $400. Free fillable 1040x form 4. Free fillable 1040x form   You had wages of $108. Free fillable 1040x form 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Free fillable 1040x form Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Free fillable 1040x form You had federal income tax withheld or made estimated tax payments. Free fillable 1040x form You qualify for the earned income credit. Free fillable 1040x form See chapter 36 for more information. Free fillable 1040x form You qualify for the additional child tax credit. Free fillable 1040x form See chapter 34 for more information. Free fillable 1040x form You qualify for the health coverage tax credit. Free fillable 1040x form See chapter 37 for more information. Free fillable 1040x form You qualify for the American opportunity credit. Free fillable 1040x form See chapter 35 for more information. Free fillable 1040x form You qualify for the credit for federal tax on fuels. Free fillable 1040x form See chapter 37 for more information. Free fillable 1040x form Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Free fillable 1040x form (But also see Does My Return Have To Be on Paper , later. Free fillable 1040x form ) See the discussion under Form 1040 for when you must use that form. Free fillable 1040x form Form 1040EZ Form 1040EZ is the simplest form to use. Free fillable 1040x form You can use Form 1040EZ if all of the following apply. Free fillable 1040x form    Your filing status is single or married filing jointly. Free fillable 1040x form If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Free fillable 1040x form You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Free fillable 1040x form If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Free fillable 1040x form You do not claim any dependents. Free fillable 1040x form Your taxable income is less than $100,000. Free fillable 1040x form Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Free fillable 1040x form You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Free fillable 1040x form You do not claim any credits other than the earned income credit. Free fillable 1040x form You do not owe any household employment taxes on wages you paid to a household employee. Free fillable 1040x form If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Free fillable 1040x form You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Free fillable 1040x form   You must meet all of these requirements to use Form 1040EZ. Free fillable 1040x form If you do not, you must use Form 1040A or Form 1040. Free fillable 1040x form Figuring tax. Free fillable 1040x form   On Form 1040EZ, you can use only the tax table to figure your income tax. Free fillable 1040x form You cannot use Form 1040EZ to report any other tax. Free fillable 1040x form Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Free fillable 1040x form You can use Form 1040A if all of the following apply. Free fillable 1040x form    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Free fillable 1040x form If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Free fillable 1040x form You must use Form 1040. Free fillable 1040x form Your taxable income is less than $100,000. Free fillable 1040x form Your adjustments to income are for only the following items. Free fillable 1040x form Educator expenses. Free fillable 1040x form IRA deduction. Free fillable 1040x form Student loan interest deduction. Free fillable 1040x form Tuition and fees. Free fillable 1040x form You do not itemize your deductions. Free fillable 1040x form You claim only the following tax credits. Free fillable 1040x form The credit for child and dependent care expenses. Free fillable 1040x form (See chapter 32. Free fillable 1040x form ) The credit for the elderly or the disabled. Free fillable 1040x form (See chapter 33. Free fillable 1040x form ) The education credits. Free fillable 1040x form (See chapter 35. Free fillable 1040x form ) The retirement savings contribution credit. Free fillable 1040x form (See chapter 37. Free fillable 1040x form ) The child tax credit. Free fillable 1040x form (See chapter 34. Free fillable 1040x form ) The earned income credit. Free fillable 1040x form (See chapter 36. Free fillable 1040x form ) The additional child tax credit. Free fillable 1040x form (See chapter 34. Free fillable 1040x form ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Free fillable 1040x form (See Publication 525, Taxable and Nontaxable Income. Free fillable 1040x form )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Free fillable 1040x form   You must meet all these requirements to use Form 1040A. Free fillable 1040x form If you do not, you must use Form 1040. Free fillable 1040x form Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Free fillable 1040x form You can use Form 1040 to report all types of income, deductions, and credits. Free fillable 1040x form You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Free fillable 1040x form You must use Form 1040 if any of the following apply. Free fillable 1040x form    Your taxable income is $100,000 or more. Free fillable 1040x form You itemize your deductions on Schedule A. Free fillable 1040x form You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Free fillable 1040x form You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Free fillable 1040x form Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Free fillable 1040x form You received $20 or more in tips in any 1 month and did not report all of them to your employer. Free fillable 1040x form (See chapter 6. Free fillable 1040x form ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Free fillable 1040x form You claim any credits other than the credits listed earlier under Form 1040A. Free fillable 1040x form You owe the excise tax on insider stock compensation from an expatriated corporation. Free fillable 1040x form Your Form W-2 shows an amount in box 12 with a code Z. Free fillable 1040x form You had a qualified health savings account funding distribution from your IRA. Free fillable 1040x form You are an employee and your employer did not withhold social security and Medicare tax. Free fillable 1040x form You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Free fillable 1040x form You are a debtor in a bankruptcy case filed after October 16, 2005. Free fillable 1040x form You must repay the first-time homebuyer credit. Free fillable 1040x form You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Free fillable 1040x form Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Free fillable 1040x form If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Free fillable 1040x form See your tax return instructions for details. Free fillable 1040x form If you do not qualify for Free File, then you should check out IRS. Free fillable 1040x form gov for low-cost e-file options or Free File Fillable Forms. Free fillable 1040x form IRS e-file Table 1-4 lists the benefits of IRS e-file. Free fillable 1040x form IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Free fillable 1040x form As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Free fillable 1040x form However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Free fillable 1040x form Using e-file does not affect your chances of an IRS examination of your return. Free fillable 1040x form Free File Fillable Forms. Free fillable 1040x form   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Free fillable 1040x form These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Free fillable 1040x form gov, and Apply only to a federal tax return. Free fillable 1040x form Electronic return signatures. Free fillable 1040x form   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Free fillable 1040x form If you are filing online, you must use a Self-Select PIN. Free fillable 1040x form If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Free fillable 1040x form Self-Select PIN. Free fillable 1040x form   The Self-Select PIN method allows you to create your own PIN. Free fillable 1040x form If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Free fillable 1040x form   A PIN is any combination of five digits you choose except five zeros. Free fillable 1040x form If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Free fillable 1040x form   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Free fillable 1040x form Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Free fillable 1040x form AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Free fillable 1040x form If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Free fillable 1040x form Visit us at IRS. Free fillable 1040x form gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Free fillable 1040x form (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Free fillable 1040x form The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Free fillable 1040x form ) You will also be prompted to enter your date of birth. Free fillable 1040x form Table 1-4. Free fillable 1040x form Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Free fillable 1040x form • Free File is available in English and Spanish. Free fillable 1040x form • Free File is available online 24 hours a day, 7 days a week. Free fillable 1040x form • Get your refund faster by e-filing using Direct Deposit. Free fillable 1040x form • Sign electronically with a secure self-selected PIN and file a completely paperless return. Free fillable 1040x form • Receive an acknowledgement that your return was received and accepted. Free fillable 1040x form • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Free fillable 1040x form You can also file a return early and pay the amount you owe by the due date of your return. Free fillable 1040x form • Save time by preparing and e-filing federal and state returns together. Free fillable 1040x form • IRS computers quickly and automatically check for errors or other missing information. Free fillable 1040x form • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Free fillable 1040x form You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Free fillable 1040x form If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Free fillable 1040x form This can be found at IRS. Free fillable 1040x form gov. Free fillable 1040x form Click on Request an Electronic Filing PIN. Free fillable 1040x form Or you can call 1-866-704-7388. Free fillable 1040x form Practitioner PIN. Free fillable 1040x form   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Free fillable 1040x form The practitioner can provide you with details. Free fillable 1040x form Form 8453. Free fillable 1040x form   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Free fillable 1040x form For details, see Form 8453. Free fillable 1040x form For more details, visit www. Free fillable 1040x form irs. Free fillable 1040x form gov/efile and click on “ Individuals. Free fillable 1040x form ” Identity Protection PIN. Free fillable 1040x form   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Free fillable 1040x form If the IRS has not given you this type of number, leave these spaces blank. Free fillable 1040x form For more information, see the Instructions for Form 1040A or Form 1040. Free fillable 1040x form Power of attorney. Free fillable 1040x form   If an agent is signing your return for you, a power of attorney (POA) must be filed. Free fillable 1040x form Attach the POA to Form 8453 and file it using that form's instructions. Free fillable 1040x form See Signatures , later, for more information on POAs. Free fillable 1040x form State returns. Free fillable 1040x form   In most states, you can file an electronic state return simultaneously with your federal return. Free fillable 1040x form For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Free fillable 1040x form irs. Free fillable 1040x form gov/efile. Free fillable 1040x form Refunds. Free fillable 1040x form   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Free fillable 1040x form With e-file, your refund will be issued faster than if you filed on paper. Free fillable 1040x form   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Free fillable 1040x form See Offset against debts under Refunds, later. Free fillable 1040x form Refund inquiries. Free fillable 1040x form   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Free fillable 1040x form See Refund Information , later. Free fillable 1040x form Amount you owe. Free fillable 1040x form   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Free fillable 1040x form See How To Pay , later, for information on how to pay the amount you owe. Free fillable 1040x form Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Free fillable 1040x form A computer with Internet access and tax preparation software are all you need. Free fillable 1040x form Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Free fillable 1040x form IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Free fillable 1040x form For information, visit www. Free fillable 1040x form irs. Free fillable 1040x form gov/efile. Free fillable 1040x form Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Free fillable 1040x form Others offer it for a fee. Free fillable 1040x form Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Free fillable 1040x form Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Free fillable 1040x form The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Free fillable 1040x form Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Free fillable 1040x form To find a site near you, call 1-800-906-9887. Free fillable 1040x form Or to find the nearest AARP TaxAide site, visit AARP's website at www. Free fillable 1040x form aarp. Free fillable 1040x form org/taxaide or call 1-888-227-7669. Free fillable 1040x form For more information on these programs, go to IRS. Free fillable 1040x form gov and enter keyword “VITA” in the search box. Free fillable 1040x form Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Free fillable 1040x form You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Free fillable 1040x form Note. Free fillable 1040x form Tax professionals may charge a fee for IRS e-file. Free fillable 1040x form Fees can vary depending on the professional and the specific services rendered. Free fillable 1040x form When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Free fillable 1040x form For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Free fillable 1040x form Table 1-5. Free fillable 1040x form When To File Your 2013 Return For U. Free fillable 1040x form S. Free fillable 1040x form citizens and residents who file returns on a calendar year. Free fillable 1040x form   For Most Taxpayers For Certain Taxpayers Outside the U. Free fillable 1040x form S. Free fillable 1040x form No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Free fillable 1040x form When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Free fillable 1040x form —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Free fillable 1040x form Filing paper returns on time. Free fillable 1040x form   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Free fillable 1040x form If you send your return by registered mail, the date of the registration is the postmark date. Free fillable 1040x form The registration is evidence that the return was delivered. Free fillable 1040x form If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Free fillable 1040x form The postmarked certified mail receipt is evidence that the return was delivered. Free fillable 1040x form Private delivery services. Free fillable 1040x form   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Free fillable 1040x form The private delivery service can tell you how to get written proof of this date. Free fillable 1040x form   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free fillable 1040x form gov and enter “private delivery service” in the search box. Free fillable 1040x form   The following are designated private delivery services. Free fillable 1040x form DHL Express (DHL): Same Day Service. Free fillable 1040x form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free fillable 1040x form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free fillable 1040x form M. Free fillable 1040x form , UPS Worldwide Express Plus, and UPS Worldwide Express. Free fillable 1040x form Filing electronic returns on time. Free fillable 1040x form   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Free fillable 1040x form An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Free fillable 1040x form   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Free fillable 1040x form The date and time in your time zone controls whether your electronically filed return is timely. Free fillable 1040x form Filing late. Free fillable 1040x form   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Free fillable 1040x form For more information, see Penalties , later. Free fillable 1040x form Also see Interest under Amount You Owe. Free fillable 1040x form   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Free fillable 1040x form Nonresident alien. Free fillable 1040x form    If you are a nonresident alien and earn wages subject to U. Free fillable 1040x form S. Free fillable 1040x form income tax withholding, your 2013 U. Free fillable 1040x form S. Free fillable 1040x form income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Free fillable 1040x form   If you do not earn wages subject to U. Free fillable 1040x form S. Free fillable 1040x form income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Free fillable 1040x form See Publication 519 for more filing information. Free fillable 1040x form Filing for a decedent. Free fillable 1040x form   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Free fillable 1040x form See Publication 559. Free fillable 1040x form Extensions of Time To File You may be able to get an extension of time to file your return. Free fillable 1040x form There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Free fillable 1040x form Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Free fillable 1040x form Example. Free fillable 1040x form If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Free fillable 1040x form If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Free fillable 1040x form You may also be charged penalties, discussed later. Free fillable 1040x form How to get the automatic extension. Free fillable 1040x form   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Free fillable 1040x form E-file options. Free fillable 1040x form   There are two ways you can use e-file to get an extension of time to file. Free fillable 1040x form Complete Form 4868, Application for Automatic Extension of Time To File U. Free fillable 1040x form S. Free fillable 1040x form Individual Income Tax Return, to use as a worksheet. Free fillable 1040x form If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Free fillable 1040x form If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Free fillable 1040x form E-file using your personal computer or a tax professional. Free fillable 1040x form    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Free fillable 1040x form You will need to provide certain information from your tax return for 2012. Free fillable 1040x form If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Free fillable 1040x form E-file and pay by credit or debit card or by direct transfer from your bank account. Free fillable 1040x form   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Free fillable 1040x form You can do this by phone or over the Internet. Free fillable 1040x form You do not file Form 4868. Free fillable 1040x form See Pay online , under How To Pay, later in this chapter. Free fillable 1040x form Filing a paper Form 4868. Free fillable 1040x form   You can get an extension of time to file by filing a paper Form 4868. Free fillable 1040x form Mail it to the address shown in the form instructions. Free fillable 1040x form   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Free fillable 1040x form ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Free fillable 1040x form When to file. Free fillable 1040x form   You must request the automatic extension by the due date for your return. Free fillable 1040x form You can file your return any time before the 6-month extension period ends. Free fillable 1040x form When you file your return. Free fillable 1040x form   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Free fillable 1040x form If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Free fillable 1040x form Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Free fillable 1040x form Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Free fillable 1040x form S. Free fillable 1040x form citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Free fillable 1040x form However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Free fillable 1040x form If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Free fillable 1040x form See Individuals Serving in Combat Zone , later, for special rules that apply to you. Free fillable 1040x form Married taxpayers. Free fillable 1040x form   If you file a joint return, only one spouse has to qualify for this automatic extension. Free fillable 1040x form If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Free fillable 1040x form How to get the extension. Free fillable 1040x form   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Free fillable 1040x form (See the situations listed under (2), earlier. Free fillable 1040x form ) Extensions beyond 2 months. Free fillable 1040x form   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Free fillable 1040x form File Form 4868 and check the box on line 8. Free fillable 1040x form No further extension. Free fillable 1040x form   An extension of more than 6 months will generally not be granted. Free fillable 1040x form However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Free fillable 1040x form For more information, see When To File and Pay in Publication 54. Free fillable 1040x form Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Free fillable 1040x form This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Free fillable 1040x form Combat zone. Free fillable 1040x form   For purposes of the automatic extension, the term “combat zone” includes the following areas. Free fillable 1040x form The Arabian peninsula area, effective January 17, 1991. Free fillable 1040x form The Kosovo area, effective March 24, 1999. Free fillable 1040x form Afghanistan area, effective September 19, 2001. Free fillable 1040x form   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Free fillable 1040x form The publication also has information about other tax benefits available to military personnel serving in a combat zone. Free fillable 1040x form Extension period. Free fillable 1040x form   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Free fillable 1040x form   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Free fillable 1040x form For example, you have 3½ months (January 1 – April 15) to file your tax return. Free fillable 1040x form Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Free fillable 1040x form See Extension of Deadlines in Publication 3 for more information. Free fillable 1040x form   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Free fillable 1040x form How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Free fillable 1040x form It also explains how to complete certain sections of the form. Free fillable 1040x form You may find Table 1-6 helpful when you prepare your paper return. Free fillable 1040x form Table 1-6. Free fillable 1040x form Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Free fillable 1040x form 2 — Get the forms, schedules, and publications you need. Free fillable 1040x form 3 — Fill in your return. Free fillable 1040x form 4 — Check your return to make sure it is correct. Free fillable 1040x form 5 — Sign and date your return. Free fillable 1040x form 6 — Attach all required forms and schedules. Free fillable 1040x form Electronic returns. Free fillable 1040x form   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Free fillable 1040x form Substitute tax forms. Free fillable 1040x form   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Free fillable 1040x form Form W-2. Free fillable 1040x form   If you were an employee, you should receive Form W-2 from your employer. Free fillable 1040x form You will need the information from this form to prepare your return. Free fillable 1040x form See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Free fillable 1040x form   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Free fillable 1040x form If it is mailed, you should allow adequate time to receive it before contacting your employer. Free fillable 1040x form If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Free fillable 1040x form When you request IRS help, be prepared to provide the following information. Free fillable 1040x form Your name, address (including ZIP code), and phone number. Free fillable 1040x form Your SSN. Free fillable 1040x form Your dates of employment. Free fillable 1040x form Your employer's name, address (including ZIP code), and phone number. Free fillable 1040x form Form 1099. Free fillable 1040x form   If you received certain types of income, you may receive a Form 1099. Free fillable 1040x form For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Free fillable 1040x form If it is mailed, you should allow adequate time to receive it before contacting the payer. Free fillable 1040x form If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Free fillable 1040x form When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Free fillable 1040x form A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Free fillable 1040x form You must account for your income and expenses in a way that clearly shows your taxable income. Free fillable 1040x form The way you do this is called an accounting method. Free fillable 1040x form This section explains which accounting periods and methods you can use. Free fillable 1040x form Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Free fillable 1040x form If you do not use a calendar year, your accounting period is a fiscal year. Free fillable 1040x form A regular fiscal year is a 12-month period that ends on the last day of any month except December. Free fillable 1040x form A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Free fillable 1040x form You choose your accounting period (tax year) when you file your first income tax return. Free fillable 1040x form It cannot be longer than 12 months. Free fillable 1040x form More information. Free fillable 1040x form   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Free fillable 1040x form Accounting Methods Your accounting method is the way you account for your income and expenses. Free fillable 1040x form Most taxpayers use either the cash method or an accrual method. Free fillable 1040x form You choose a method when you file your first income tax return. Free fillable 1040x form If you want to change your accounting method after that, you generally must get IRS approval. Free fillable 1040x form Cash method. Free fillable 1040x form   If you use this method, report all items of income in the year in which you actually or constructively receive them. Free fillable 1040x form Generally, you deduct all expenses in the year you actually pay them. Free fillable 1040x form This is the method most individual taxpayers use. Free fillable 1040x form Constructive receipt. Free fillable 1040x form   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Free fillable 1040x form You do not need to have physical possession of it. Free fillable 1040x form For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Free fillable 1040x form Garnisheed wages. Free fillable 1040x form   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Free fillable 1040x form You must include these wages in income for the year you would have received them. Free fillable 1040x form Debts paid for you. Free fillable 1040x form   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Free fillable 1040x form See Canceled Debts in chapter 12 for more information. Free fillable 1040x form Payment to third party. Free fillable 1040x form   If a third party is paid income from property you own, you have constructively received the income. Free fillable 1040x form It is the same as if you had actually received the income and paid it to the third party. Free fillable 1040x form Payment to an agent. Free fillable 1040x form   Income an agent receives for you is income you constructively received in the year the agent receives it. Free fillable 1040x form If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Free fillable 1040x form Check received or available. Free fillable 1040x form   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Free fillable 1040x form A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Free fillable 1040x form It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Free fillable 1040x form It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Free fillable 1040x form No constructive receipt. Free fillable 1040x form   There may be facts to show that you did not constructively receive income. Free fillable 1040x form Example. Free fillable 1040x form Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Free fillable 1040x form Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Free fillable 1040x form Accrual method. Free fillable 1040x form   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Free fillable 1040x form You generally deduct your expenses when you incur them, rather than when you pay them. Free fillable 1040x form Income paid in advance. Free fillable 1040x form   An advance payment of income is generally included in gross income in the year you receive it. Free fillable 1040x form Your method of accounting does not matter as long as the income is available to you. Free fillable 1040x form An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Free fillable 1040x form   A limited deferral until the next tax year may be allowed for certain advance payments. Free fillable 1040x form See Publication 538 for specific information. Free fillable 1040x form Additional information. Free fillable 1040x form   For more information on accounting methods, including how to change your accounting method, see Publication 538. Free fillable 1040x form Social Security Number (SSN) You must enter your SSN on your return. Free fillable 1040x form If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Free fillable 1040x form If you are filing a joint return, include the SSNs in the same order as the names. Free fillable 1040x form Use this same order in submitting other forms and documents to the IRS. Free fillable 1040x form Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Free fillable 1040x form If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Free fillable 1040x form If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Free fillable 1040x form If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Free fillable 1040x form Name change. Free fillable 1040x form   If you changed your name because of marriage, divorce, etc. Free fillable 1040x form , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Free fillable 1040x form This prevents delays in processing your return and issuing refunds. Free fillable 1040x form It also safeguards your future social security benefits. Free fillable 1040x form Dependent's SSN. Free fillable 1040x form   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Free fillable 1040x form This requirement applies to all dependents (not just your children) claimed on your tax return. Free fillable 1040x form Exception. Free fillable 1040x form    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Free fillable 1040x form The document must show that the child was born alive. Free fillable 1040x form No SSN. Free fillable 1040x form   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Free fillable 1040x form It usually takes about 2 weeks to get an SSN. Free fillable 1040x form If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Free fillable 1040x form   If you are a U. Free fillable 1040x form S. Free fillable 1040x form citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Free fillable 1040x form If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Free fillable 1040x form   Form SS-5 is available at any SSA office, on the Internet at www. Free fillable 1040x form socialsecurity. Free fillable 1040x form gov, or by calling 1-800-772-1213. Free fillable 1040x form If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Free fillable 1040x form   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Free fillable 1040x form   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Free fillable 1040x form Adoption taxpayer identification number (ATIN). Free fillable 1040x form   If you are in the process of adopting a child who is a U. Free fillable 1040x form S. Free fillable 1040x form citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Free fillable 1040x form    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Free fillable 1040x form S. Free fillable 1040x form Adoptions, with the IRS to get an ATIN if all of the following are true. Free fillable 1040x form You have a child living with you who was placed in your home for legal adoption. Free fillable 1040x form You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Free fillable 1040x form You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Free fillable 1040x form You are eligible to claim the child as a dependent on your tax return. Free fillable 1040x form After the adoption is final, you must apply for an SSN for the child. Free fillable 1040x form You cannot continue using the ATIN. Free fillable 1040x form   See Form W-7A for more information. Free fillable 1040x form Nonresident alien spouse. Free fillable 1040x form   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Free fillable 1040x form If your spouse is not eligible for an SSN, see the following discussion on ITINs. Free fillable 1040x form Individual taxpayer identification number (ITIN). Free fillable 1040x form   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Free fillable 1040x form This also applies to an alien spouse or dependent. Free fillable 1040x form To apply for an ITIN, file Form W-7 with the IRS. Free fillable 1040x form It usually takes about 6 to 10 weeks to get an ITIN. Free fillable 1040x form Enter the ITIN on your tax return wherever an SSN is requested. Free fillable 1040x form    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Free fillable 1040x form See the Form W-7 instructions for how and where to file. Free fillable 1040x form You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Free fillable 1040x form ITIN for tax use only. Free fillable 1040x form   An ITIN is for tax use only. Free fillable 1040x form It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Free fillable 1040x form S. Free fillable 1040x form law. Free fillable 1040x form Penalty for not providing social security number. Free fillable 1040x form   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Free fillable 1040x form See the discussion on Penalties , later, for more information. Free fillable 1040x form SSN on correspondence. Free fillable 1040x form   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Free fillable 1040x form Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Free fillable 1040x form Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Free fillable 1040x form If you want $3 to go to this fund, check the box. Free fillable 1040x form If you are filing a joint return, your spouse can also have $3 go to the fund. Free fillable 1040x form If you check a box, your tax or refund will not change. Free fillable 1040x form Computations The following information may be useful in making the return easier to complete. Free fillable 1040x form Rounding off dollars. Free fillable 1040x form   You can round off cents to whole dollars on your return and schedules. Free fillable 1040x form If you do round to whole dollars, you must round all amounts. Free fillable 1040x form To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Free fillable 1040x form For example, $1. Free fillable 1040x form 39 becomes $1 and $2. Free fillable 1040x form 50 becomes $3. Free fillable 1040x form   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Free fillable 1040x form Example. Free fillable 1040x form You receive two Forms W-2: one showing wages of $5,000. Free fillable 1040x form 55 and one showing wages of $18,500. Free fillable 1040x form 73. Free fillable 1040x form On Form 1040, line 7, you would enter $23,501 ($5,000. Free fillable 1040x form 55 + $18,500. Free fillable 1040x form 73 = $23,501. Free fillable 1040x form 28), not $23,502 ($5,001 + $18,501). Free fillable 1040x form Equal amounts. Free fillable 1040x form   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Free fillable 1040x form Example. Free fillable 1040x form Line 1 is $500. Free fillable 1040x form Line 3 is $500. Free fillable 1040x form Line 5 asks you to enter the smaller of line 1 or 3. Free fillable 1040x form Enter $500 on line 5. Free fillable 1040x form Negative amounts. Free fillable 1040x form   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Free fillable 1040x form To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Free fillable 1040x form Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Free fillable 1040x form You may be able to file a paperless return using IRS e-file. Free fillable 1040x form There's nothing to attach or mail, not even your Forms W-2. Free fillable 1040x form See Does My Return Have To Be on Paper, earlier. Free fillable 1040x form Form W-2. Free fillable 1040x form   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Free fillable 1040x form You should have a Form W-2 from each employer. Free fillable 1040x form If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Free fillable 1040x form Attach it to the front page of your paper return, not to any attachments. Free fillable 1040x form For more information, see Form W-2 in chapter 4. Free fillable 1040x form   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free fillable 1040x form , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Free fillable 1040x form Form 1040EZ. Free fillable 1040x form   There are no additional schedules to file with Form 1040EZ. Free fillable 1040x form Form 1040A. Free fillable 1040x form   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Free fillable 1040x form Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Free fillable 1040x form Do not attach items unless required to do so. Free fillable 1040x form Form 1040. Free fillable 1040x form   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Free fillable 1040x form Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Free fillable 1040x form Do not attach items unless required to do so. Free fillable 1040x form Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Free fillable 1040x form If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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The Free Fillable 1040x Form

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