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Free tax forms Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free tax forms Definitions The following definitions are used throughout this publication. Free tax forms Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. Free tax forms Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). Free tax forms Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Free tax forms Limits on personal casualty or theft losses in the Kansas disaster area. Free tax forms   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. Free tax forms Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Free tax forms When to deduct the loss. Free tax forms   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Free tax forms However, the Kansas disaster area is a Presidentially declared disaster. Free tax forms Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Free tax forms The deadline for making this election has expired. Free tax forms   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. Free tax forms Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. Free tax forms   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. Free tax forms They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. Free tax forms Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Free tax forms They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Free tax forms Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Free tax forms Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Free tax forms However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. Free tax forms For more information, see the Instructions for Form 4684. Free tax forms Net Operating Losses Qualified recovery assistance loss. Free tax forms   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Free tax forms However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. Free tax forms In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Free tax forms   A qualified 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 recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special 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 after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. Free tax forms Qualified recovery assistance casualty loss. Free tax forms   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. Free tax forms For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. Free tax forms Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Free tax forms Amended return. Free tax forms   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. Free tax forms More information. Free tax forms    For more information on NOLs, see Publication 536. Free tax forms IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. Free tax forms Definitions Qualified recovery assistance distribution. Free tax forms   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. Free tax forms The distribution was made after May 3, 2007, and before January 1, 2009. Free tax forms Your main home was located in the Kansas disaster area on May 4, 2007. Free tax forms You sustained an economic loss because of the storms and tornadoes. Free tax forms 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 tax forms   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 recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. Free tax forms Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Free tax forms   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Free tax forms If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Free tax forms   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. Free tax forms Eligible retirement plan. Free tax forms   An eligible retirement plan can be any of the following. Free tax forms A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Free tax forms A qualified annuity plan. Free tax forms A tax-sheltered annuity contract. Free tax forms A governmental section 457 deferred compensation plan. Free tax forms A traditional, SEP, SIMPLE, or Roth IRA. Free tax forms Main home. Free tax forms   Generally, your main home is the home where you live most of the time. Free tax forms A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Free tax forms Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Free tax forms However, if you elect, you can include the entire distribution in your income in the year it was received. Free tax forms Qualified 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 tax forms However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. Free tax forms For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Free tax forms Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Free tax forms Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Free tax forms However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Free tax forms You have three years from the day after the date you received the distribution to make a repayment. Free tax forms Amounts that are repaid are treated as a qualified rollover and are not included in income. Free tax forms Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Free tax forms See Form 8915 for more information on how to report repayments. Free tax forms Exceptions. Free tax forms   You cannot repay the following types of distributions. Free tax forms Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Free tax forms Required minimum distributions. Free tax forms 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 tax forms How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Free tax forms 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Free tax forms See Qualified recovery assistance distribution on page 3. Free tax forms If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. Free tax forms Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Free tax forms If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. Free tax forms You can amend your 2007 income tax return by using Form 1040X. Free tax forms You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. Free tax forms See Form 8915 and Form 8606 on this page. Free tax forms Form 8915. Free tax forms   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Free tax forms Before you complete the form, modify the form as follows. Free tax forms Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Free tax forms ” To the right of the title, cross out “2005” and enter “2007. Free tax forms ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Free tax forms ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Free tax forms ” On lines 10 and 11, cross out “2005” and enter “2007. Free tax forms ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Free tax forms ” On line 12, cross out “hurricane” and enter “recovery assistance. Free tax forms ” On lines 13 and 14, cross out “line 15b” and “line 25b. Free tax forms ” On lines 18 and 19, cross out “2005” and enter “2007. Free tax forms ”   You can now complete Form 8915. Free tax forms For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Free tax forms See Example 1 on page 5 to see how to complete Form 8915. Free tax forms Form 8606. Free tax forms   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Free tax forms Before you complete or amend the form, use the following additional instructions. Free tax forms Form 8606, Part I. Free tax forms    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Free tax forms Do not enter an amount less than -0-. Free tax forms Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Free tax forms Complete line 15 as follows. Free tax forms If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Free tax forms Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Free tax forms If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. Free tax forms The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Free tax forms Enter the result in the white space in the bottom margin of the form under line 15. Free tax forms To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Free tax forms Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Free tax forms Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Free tax forms To the left of this amount, enter “Other distributions. Free tax forms ” Form 8606, Part III. Free tax forms    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Free tax forms Complete line 25 as follows. Free tax forms If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Free tax forms Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Free tax forms If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. Free tax forms The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Free tax forms Enter the result in the white space in the bottom margin of the form under line 25. Free tax forms To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Free tax forms Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Free tax forms Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Free tax forms To the left of this amount, enter “Other distributions. Free tax forms ” Example 1. Free tax forms   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Free tax forms Her home was located in the Kansas disaster area. Free tax forms On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. Free tax forms Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. Free tax forms Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Free tax forms Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Free tax forms   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. Free tax forms Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. Free tax forms Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Free tax forms Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Free tax forms ” This amount is then reported on Form 8915, line 13. Free tax forms Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Free tax forms See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Free tax forms This image is too large to be displayed in the current screen. Free tax forms Please click the link to view the image. Free tax forms 2005 Form 8915, page 1, Illustrated Example 1. Free tax forms This image is too large to be displayed in the current screen. Free tax forms Please click the link to view the image. Free tax forms 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Free tax forms Please click the link to view the image. Free tax forms Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Free tax forms See Qualified recovery assistance distribution on page 3. Free tax forms You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. Free tax forms See Form 8915 and Form 8606 below. Free tax forms Form 8915. Free tax forms   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Free tax forms Before you complete the form, modify the form as follows. Free tax forms Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Free tax forms ” To the right of the title, cross out “2006” and enter “2008. Free tax forms ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. Free tax forms ” At the top of column (a) cross out “2006” and enter “2008. Free tax forms ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Free tax forms ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Free tax forms ” On lines 17 and 19, cross out “2006” and enter “2008. Free tax forms ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Free tax forms ” On line 21, cross out “hurricane” and enter “recovery assistance. Free tax forms ” On lines 22 and 23, cross out “line 15b” and “line 25b. Free tax forms ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Free tax forms ” On lines 32 and 34, cross out “2006” and enter “2008. Free tax forms ”   You can now complete Form 8915. Free tax forms For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Free tax forms Example 2. Free tax forms   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. Free tax forms Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Free tax forms Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. Free tax forms See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Free tax forms This image is too large to be displayed in the current screen. Free tax forms Please click the link to view the image. Free tax forms 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Free tax forms Please click the link to view the image. Free tax forms 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Free tax forms   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Free tax forms Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. Free tax forms Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. Free tax forms For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Free tax forms To be a qualified distribution, the distribution must meet all of the following requirements. Free tax forms 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 tax forms The distribution was received after November 4, 2006, and before May 5, 2007. Free tax forms The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. Free tax forms Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Free tax forms Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Free tax forms A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Free tax forms You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Free tax forms See How to report, next, for information on completing Form 8915. Free tax forms How to report. Free tax forms   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. Free tax forms Before you complete the form, modify the form as follows. Free tax forms Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Free tax forms ” To the right of the title, cross out “2005” and enter “2006” or “2007. Free tax forms ” Enter only the year the distribution was received. Free tax forms Cross out “Hurricane” in the title of Part IV and enter “Kansas. Free tax forms ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Free tax forms ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Free tax forms ” You can now complete Part IV of Form 8915. Free tax forms Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Free tax forms Attach Form 8915 to your original or amended return for the year of the distribution. Free tax forms Amended return. Free tax forms   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. Free tax forms Loans From Qualified Plans The following benefits are available to qualified individuals. Free tax forms Increases to the limits for distributions treated as loans from employer plans. Free tax forms A 1-year suspension for payments due on plan loans. Free tax forms Qualified individual. Free tax forms   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. Free tax forms 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 tax forms Limits on plan loans. Free tax forms   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Free tax forms In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Free tax forms If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. Free tax forms One-year suspension of loan payments. Free tax forms   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Free tax forms To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. Free tax forms Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. Free tax forms The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Free tax forms The special allowance applies only for the first year the property is placed in service. Free tax forms The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Free tax forms There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Free tax forms You can elect not to deduct the special allowance for qualified recovery assistance property. Free tax forms If you make this election for any property, it applies to all property in the same class placed in service during the year. Free tax forms Qualified recovery assistance property. Free tax forms   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Free tax forms Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Free tax forms Water utility property. Free tax forms Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Free tax forms (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Free tax forms ) Qualified leasehold improvement property. Free tax forms Nonresidential real property and residential rental property. Free tax forms   For more information on this property, see Publication 946. Free tax forms Other tests to be met. Free tax forms   To be qualified recovery assistance property, the property must also meet all of the following tests. Free tax forms You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. Free tax forms The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Free tax forms Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. Free tax forms The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Free tax forms Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Free tax forms Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. Free tax forms Excepted property. Free tax forms   Qualified recovery assistance property does not include any of the following. Free tax forms Property required to be depreciated using the Alternative Depreciation System (ADS). Free tax forms Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Free tax forms Property for which you are claiming a commercial revitalization deduction. Free tax forms Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Free tax forms Property placed in service and disposed of in the same tax year. Free tax forms Property converted from business use to personal use in the same tax year it is placed in service. Free tax forms Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Free tax forms Recapture of special allowance. Free tax forms   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Free tax forms Amended return. Free tax forms   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Free tax forms Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. Free tax forms Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. Free tax forms Increased dollar limit. Free tax forms   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Free tax forms   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. Free tax forms Qualified section 179 recovery assistance property. Free tax forms   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Free tax forms Section 179 property does not include nonresidential real property or residential rental property. Free tax forms For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Free tax forms Amended return. Free tax forms   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Free tax forms Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Free tax forms The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Free tax forms Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Free tax forms Use Form 5884-A to claim the credit. Free tax forms See Form 5884-A later. Free tax forms The following rules and definitions apply. Free tax forms Employers affected by the storms and tornadoes. Free tax forms   The following definitions apply to employers affected by the storms and tornadoes. Free tax forms Eligible employer. Free tax forms   For this purpose, an eligible employer is any employer who meets all of the following. Free tax forms Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Free tax forms Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Free tax forms Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. Free tax forms Eligible employee. Free tax forms   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. Free tax forms An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. Free tax forms Qualified wages. Free tax forms   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. Free tax forms In addition, the wages must have been paid or incurred after May 4, 2007. Free tax forms    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 tax forms    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Free tax forms Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Free tax forms Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Free tax forms   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 tax forms For a special rule that applies to railroad employees, see section 51(h)(1)(B). Free tax forms   Qualified wages do not include the following. Free tax forms Wages paid to your dependent or a related individual. Free tax forms See section 51(i)(1). Free tax forms 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 tax forms Wages for services of replacement workers during a strike or lockout. Free tax forms Form 5884-A. Free tax forms   Use Section A of Form 5884-A (Rev. Free tax forms October 2006) to claim the employer retention credit. Free tax forms Section B does not apply to the Kansas disaster area. Free tax forms Before you complete the form, modify the form as follows. Free tax forms Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Free tax forms ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. Free tax forms ”   Complete the form as instructed. Free tax forms Lines 1b and 1c do not apply. Free tax forms Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Free tax forms On the dotted line to the left of line 1x, enter “5884-A. Free tax forms ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Free tax forms Amended return. Free tax forms   You may have to amend a previously filed return to claim the employee retention credit. Free tax forms Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Free tax forms Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas 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 tax forms Amended return. Free tax forms   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. Free tax forms Request for Copy or Transcript of Tax Return Request for copy of tax return. Free tax forms   You can use Form 4506 to order a copy of your tax return. Free tax forms Generally, there is a $39. Free tax forms 00 fee (subject to change) for requesting each copy of a tax return. Free tax forms If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. Free tax forms Request for transcript of tax return. Free tax forms   You can use Form 4506-T to order a free transcript of your tax return. Free tax forms A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Free tax forms You can also call 1-800-829-1040 to order a transcript. Free tax forms How To Get Tax Help 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 tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. Free tax forms Contacting your Taxpayer Advocate. Free tax forms   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 tax forms   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Free tax forms You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Free tax forms You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Free tax forms For more information, go to www. Free tax forms irs. Free tax forms gov/advocate. Free tax forms Low Income Taxpayer Clinics (LITCs). Free tax forms   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Free tax forms The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Free tax forms Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Free tax forms It is available at www. Free tax forms irs. Free tax forms gov or your local IRS office. Free tax forms Free tax services. Free tax forms   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Free tax forms It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Free tax forms It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Free tax forms   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free tax forms Free help with your return. Free tax forms   Free help in preparing your return is available nationwide from IRS-trained volunteers. Free tax forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free tax forms 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 tax forms To find a site near you, call 1-800-829-1040. Free tax forms Or to find the nearest AARP TaxAide site, visit AARP's website at www. Free tax forms aarp. Free tax forms org/taxaide or call 1-888-227-7669. Free tax forms For more information on these programs, go to www. Free tax forms irs. Free tax forms gov and enter keyword “VITA” in the upper right-hand corner. Free tax forms Internet. Free tax forms You can access the IRS website at www. Free tax forms irs. Free tax forms gov 24 hours a day, 7 days a week to: E-file your return. Free tax forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free tax forms Check the status of your refund. Free tax forms Click on Where's My Refund. Free tax forms Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Free tax forms Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax forms Download forms, instructions, and publications. Free tax forms Order IRS products online. Free tax forms Research your tax questions online. Free tax forms Search publications online by topic or keyword. Free tax forms View Internal Revenue Bulletins (IRBs) published in the last few years. Free tax forms Figure your withholding allowances using the withholding calculator online at www. Free tax forms irs. Free tax forms gov/individuals. Free tax forms Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Free tax forms Sign up to receive local and national tax news by email. Free tax forms Get information on starting and operating a small business. Free tax forms Phone. Free tax forms Many services are available by phone. Free tax forms Ordering forms, instructions, and publications. Free tax forms Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Free tax forms You should receive your order within 10 days. Free tax forms Asking tax questions. Free tax forms Call the IRS with your tax questions at 1-800-829-1040. Free tax forms Solving problems. Free tax forms You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Free tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free tax forms Call your local Taxpayer Assistance Center for an appointment. Free tax forms To find the number, go to www. Free tax forms irs. Free tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free tax forms TTY/TDD equipment. Free tax forms If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free tax forms TeleTax topics. Free tax forms Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free tax forms Refund information. Free tax forms To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Free tax forms Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Free tax forms Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax forms Evaluating the quality of our telephone services. Free tax forms To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free tax forms One method is for a second IRS representative to listen in on or record random telephone calls. Free tax forms Another is to ask some callers to complete a short survey at the end of the call. Free tax forms Walk-in. Free tax forms Many products and services are available on a walk-in basis. Free tax forms Products. Free tax forms You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 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Free tax forms If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're 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 tax forms No appointment is necessary — just walk in. Free tax forms If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Free tax forms A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Free tax forms If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Free tax forms All other issues will be handled without an appointment. Free tax forms To find the number of your local office, go to www. Free tax forms irs. Free tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free tax forms Mail. Free tax forms You can send your order for forms, instructions, and publications to the address below. Free tax forms You should receive a response within 10 days after your request is received. Free tax forms Internal Revenue Service 1201 N. Free tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Free tax forms You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Free tax forms Prior-year forms, instructions, and publications. Free tax forms Bonus: Historical Tax Products DVD - Ships with the final release. Free tax forms IRS Tax Map: an electronic research tool and finding aid. Free tax forms Tax law frequently asked questions (FAQ). Free tax forms Tax Topics from the IRS telephone response system. Free tax forms Fill-in, print, and save features for most tax forms. Free tax forms Internal Revenue Bulletins. Free tax forms Toll-free and email technical support. Free tax forms The CD/DVD is released twice during the year in January and March. Free tax forms Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Free tax forms irs. Free tax forms gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Free tax forms Price is subject to change. Free tax forms CD for small businesses. Free tax forms Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Free tax forms This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Free tax forms All the business tax forms, instructions, and publications needed to successfully manage a business. Free tax forms Tax law changes. Free tax forms Tax Map: an electronic research tool and finding aid. Free tax forms Web links to various government agencies, business associations, and IRS organizations. Free tax forms “Rate the Product” survey—your opportunity to suggest changes for future editions. Free tax forms A site map of the CD to help you navigate the pages of the CD with ease. Free tax forms An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Free tax forms An updated version of this CD is available each year in early April. Free tax forms You can get a free copy by calling 1-800-829-3676 or by visiting www. Free tax forms irs. Free tax forms gov/smallbiz. Free tax forms Prev  Up  Next   Home   More Online Publications
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Affordable Care Act Tax Provisions

Check out the new Affordable Care Act Tax Provisions Home Page

Información en Español: Disposiciones de La Ley del Cuidado de Salud de Bajo Precio
 

Update

The open enrollment period to purchase health insurance coverage for 2014 through the Health Insurance Marketplace runs from Oct. 1, 2013, through March 31, 2014. If you are seeking information about how to obtain health care coverage or financial assistance to purchase health care coverage for you and your family, visit the Health and Human Services website, HealthCare.gov.

Effect of Sequestration on Small Business Health Care Tax Credit

Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments issued to certain small tax-exempt employers claiming the refundable portion of the Small Business Health Care Tax Credit under Internal Revenue Code Section 45R, are subject to sequestration. This means that refund payments processed on or after Oct.1, 2013, and on or before Sept. 30, 2014, to a Section 45R applicant will be reduced by the fiscal year 2014 sequestration rate of 7.2 percent, irrespective of when the original or amended tax return was received by the IRS. The sequestration reduction rate will be applied unless and until a law is enacted that cancels or otherwise impacts the sequester, at which time the sequestration reduction rate is subject to change.

Affected taxpayers will be notified through correspondence that a portion of their requested payment was subject to the sequester reduction and the amount.

IRC §7216, Disclosure or Use of Information by Tax Return Preparers

Final Treasury Regulations on rules and consent requirements relating to the disclosure or use of tax return information by tax return preparers became effective Dec. 28, 2012. For additional information about how these apply to services and education related to the Affordable Care Act, please see our questions and answers

Medical Loss Ratio (MLR)

Beginning in 2011, insurance companies are required to spend a specified percentage of premium dollars on medical care and quality improvement activities, meeting a medical loss ratio (MLR) standard. Insurance companies that are not meeting the MLR standard will be required to provide rebates to their consumers beginning in 2012. For information on the federal tax consequences to an insurance company that pays a MLR rebate and an individual policyholder who receives a MLR rebate, as well as information on the federal tax consequences to employees if a MLR rebate stems from a group health insurance policy, see our frequently asked questions.

Reporting Employer Provided Health Coverage in Form W-2

The Affordable Care Act requires employers to report the cost of coverage under an employer-sponsored group health plan on an employee’s Form W-2, Wage and Tax Statement, in Box 12, using Code DD. Many employers are eligible for transition relief for tax-year 2012 and beyond, until the IRS issues final guidance for this reporting requirement.

The amount reported does not affect tax liability, as the value of the employer excludible contribution to health coverage continues to be excludible from an employee's income, and it is not taxable. This reporting is for informational purposes only, to show employees the value of their health care benefits.

More information about the reporting can be found on Form W-2 Reporting of Employer-Sponsored Health Coverage.

Net Investment Income Tax

A new Net Investment Income Tax went into effect on Jan. 1, 2013. The 3.8 percent Net Investment Income Tax applies to individuals, estates and trusts that have certain investment income above certain threshold amounts. On Nov. 26, 2013, the IRS and the Treasury Department issued final regulations, which provide guidance on the general application of the Net Investment Income Tax and the computation of Net Investment Income. In addition, on Nov. 26, 2013, the IRS and the Treasury Department issued proposed regulations on the computation of net investment income as it relates to certain specific types of property. Comments may be submitted electronically, by mail or hand delivered to the IRS. For additional information on the Net Investment Income Tax, see our questions and answers.

Additional Medicare Tax

A new Additional Medicare Tax went into effect on Jan. 1, 2013. The 0.9 percent Additional Medicare Tax applies to an individual’s wages, Railroad Retirement Tax Act compensation and self-employment income that exceeds a threshold amount based on the individual’s filing status. The threshold amounts are $250,000 for married taxpayers who file jointly, $125,000 for married taxpayers who file separately and $200,000 for all other taxpayers. An employer is responsible for withholding the Additional Medicare Tax from wages or compensation it pays to an employee in excess of $200,000 in a calendar year. On Nov. 26, 2013, the IRS and the Department of the Treasury issued final regulations which provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax, including the requirement to withhold Additional Medicare Tax on certain wages and compensation, the requirement to report Additional Medicare Tax, and the employer process for adjusting underpayments and overpayments of Additional Medicare Tax. In addition, the regulations provide guidance on the employer and individual processes for filing a claim for refund for an overpayment of Additional Medicare Tax. For additional information on the Additional Medicare Tax, see our questions and answers.

Minimum Value

On April 26, 2012, the Department of the Treasury and IRS issued Notice 2012-31, which provides information and requested public comment on an approach to determining whether an eligible employer-sponsored health plan provides minimum value. Additionally, on April 30, 2013, the Treasury Department and the IRS issued proposed regulations relating to minimum value of eligible employer-sponsored plans and other rules regarding the premium tax credit. Starting in 2014, whether such a plan provides minimum value will be relevant to eligibility for the premium tax credit and application of the employer shared responsibility payment.

Information Reporting on Health Coverage by Employers

On March 5, 2014, the Department of the Treasury and IRS issued final regulations on employer health insurance coverage information reporting. The information reporting relates to health insurance coverage that is offered by certain employers, referred to as applicable large employers, and reporting is to be provided by each member of an applicable large employer. Additionally, on July 9, 2013, the Department of the Treasury and the IRS issued Notice 2013-45, announcing transition relief for 2014 from this annual information reporting. Learn more about this reporting requirement by reading the fact sheet issued by the U.S. Department of the Treasury.

Information Reporting on Health Coverage by Insurers

On March 5, 2014, the Department of the Treasury and IRS issued final regulations on minimum essential coverage information reporting. The information reporting is to be provided by health insurance issuers, certain sponsors of self-insured plans, government agencies and certain other parties that provide health coverage. Additionally, on July 9, 2013, the Department of the Treasury and the IRS issued Notice 2013-45 announcing transition relief for 2014 from this annual information reporting. Learn more about this reporting requirement by reading the fact sheet issued by the U.S. Department of the Treasury.

Disclosure of Return Information

On Aug. 13, 2013, the Department of the Treasury and the IRS issued final regulations with rules for disclosure of return information to the Department of Health and Human Services that will be used to carry out eligibility determinations for advance payments of the premium tax credit, Medicaid and other health insurance affordability programs. For additional information on the final regulations, see our questions and answers.

Small Business Health Care Tax Credit

This credit helps small businesses and small tax-exempt organizations afford the cost of covering their employees and is specifically targeted for those with low- and moderate-income workers. The credit is designed to encourage small employers to offer health insurance coverage for the first time or maintain coverage they already have. In general, the credit is available to small employers that pay at least half the cost of single coverage for their employees. On Aug. 23, 2013, the Department of Treasury and the IRS issued proposed regulations, which include information on the transition of eligibility for the credit and requiring the purchase of insurance coverage through an Affordable Insurance Exchange (also known as a Health Insurance Marketplace). Additionally, IRS Notice 2014-06 provides transition relief for employers in certain counties in Washington and Wisconsin with no SHOP coverage available. Learn more by browsing our page on the Small Business Health Care Tax Credit for Small Employers.

Application of the Affordable Care Act to Health Reimbursement Arrangements, Health Flexible Spending Arrangements and Certain Other Employer Healthcare Arrangements

The Affordable Care Act’s market reforms apply to group health plans. On Sept. 13, 2013, the IRS issued Notice 2013-54, which explains how the Affordable Care Act’s market reforms apply to certain types of group health plans, including health reimbursement arrangements (HRAs), health flexible spending arrangements (health FSAs) and certain other employer healthcare arrangements, including arrangements under which an employer reimburses an employee for some or all of the premium expenses incurred for an individual health insurance policy. The notice also provides guidance on employee assistance programs or EAPs and on section 125(f)(3), which prohibits the use of pre-tax employee contributions to cafeteria plans to purchase coverage on an Affordable Insurance Exchange (also known as a Health Insurance Marketplace). The notice applies for plan years beginning on and after Jan. 1, 2014, but taxpayers may apply the guidance provided in the notice for all prior periods.  

DOL has issued a notice in substantially identical form to Notice 2013-54, DOL Technical Release 2013-03, and HHS will shortly issue guidance to reflect that it concurs with Notice 2013-54. On Jan. 24, 2013, DOL and HHS issued FAQs that addressed the application of the Affordable Care Act to HRAs.

On Jan. 9, 2014, DOL and HHS issued FAQs that addressed, among other things, future rules relating to excepted benefits.

Health Flexible Spending Arrangements

Effective Jan. 1, 2011, the cost of an over-the-counter medicine or drug cannot be reimbursed from Flexible Spending Arrangements (FSAs) or health reimbursement arrangements unless a prescription is obtained. The change does not affect insulin, even if purchased without a prescription, or other health care expenses such as medical devices, eye glasses, contact lenses, co-pays and deductibles. This standard applies only to purchases made on or after Jan. 1, 2011. A similar rule went into effect on Jan. 1, 2011, for Health Savings Accounts (HSAs), and Archer Medical Savings Accounts (Archer MSAs). Employers and employees should take these changes into account as they make health benefit decisions. For more information, see news release IR-2010-95, Notice 2010-59, Revenue Ruling 2010-23 and our questions and answers. FSA and HRA participants can continue using debit cards to buy prescribed over-the-counter medicines, if requirements are met. For more information, see news release IR-2010-128 and Notice 2011-5. Additionally, Notice 2013-57 provides information about the definition of preventive care for purposes of high deductible health plans associated with HSAs. 

In addition, starting in 2013, there are new rules about the amount that can be contributed to an FSA. Notice 2012-40 provides information about these rules and flexibility for employers applying the new rules. On Oct. 31, 2013, the Department of the Treasury and IRS issued Notice 2013-71, which provides information on a new $500 carryover option for employer-sponsored healthcare flexible spending arrangements. Learn more by reading the news release issued by the U.S. Department of the Treasury.

Further, Notice 2013-54 provides guidance regarding the application of the Affordable Care Act’s market reforms to certain health FSAs.   

Medical Device Excise Tax

On Dec. 5, 2012, the IRS and the Department of the Treasury issued final regulations on the new 2.3-percent medical device excise tax (IRC §4191) that manufacturers and importers will pay on their sales of certain medical devices starting in 2013. On Dec. 5, 2012, the IRS and the Department of the Treasury also issued Notice 2012-77, which provides interim guidance on certain issues related to the medical device excise tax. Additional information is available on the Medical Device Excise Tax page and Medical Device Excise Tax FAQs on IRS.gov.

Changes to Itemized Deduction for Medical Expenses

Beginning Jan. 1, 2013, you can claim deductions for medical expenses not covered by your health insurance when they reach 10 percent of your adjusted gross income. This change affects your 2013 tax return that you will file in 2014. There is a temporary exemption from Jan. 1, 2013, to Dec. 31, 2016, for individuals age 65 and older and their spouses. For additional information, see our questions and answers.

Health Insurance Premium Tax Credit

Starting in 2014, individuals and families can take a new premium tax credit to help them afford health insurance coverage purchased through an Affordable Insurance Exchange (also known as a Health Insurance Marketplace). The premium tax credit is refundable so taxpayers who have little or no income tax liability can still benefit. The credit also can be paid in advance to a taxpayer’s insurance company to help cover the cost of premiums. On May 18, 2012, the Department of the Treasury and the IRS issued final regulations, which provide guidance for individuals who enroll in qualified health plans through Marketplaces and claim the premium tax credit, and for Marketplaces that make qualified health plans available to individuals and employers. On Jan. 30, 2013, the Department of the Treasury and IRS released final regulations on the premium tax credit affordability test for related individuals. On April 30, 2013, the Department of the Treasury and the IRS issued proposed regulations relating to minimum value of eligible employer-sponsored plans and other rules regarding the premium tax credit. Additionally, Notice 2013-41, issued on June 26, 2013, provides information for determining whether or when individuals are considered eligible for coverage under certain Medicaid, Medicare, CHIP, TRICARE, student health or state high-risk pool programs. This determination will affect whether the individual is eligible for the premium tax credit. On June 28, 2013, the Department of the Treasury and IRS issued proposed regulations on the new reporting requirements for Marketplaces. Notice 2014-23 was issued on March 26, 2014, and allows certain victims of domestic abuse to claim the premium tax credit while filing a return using the Married Filing Separately filing status for the 2014 calendar year. For more information on the credit, see our premium tax credit page and our questions and answers.

Individual Shared Responsibility Provision

Starting in 2014, the Individual Shared Responsibility provision calls for each individual to either have minimum essential coverage for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return. On Aug. 27, 2013, the Department of the Treasury and the IRS issued final regulations on the Individual Shared Responsibility provision. On Jan. 23, 2014, the Department of the Treasury and the IRS issued proposed regulations addressing several issues that were identified in the preamble to the final regulations. In particular, the proposed regulations provide that certain limited-benefit Medicaid and TRICARE coverage is not minimum essential coverage. The proposed regulations also address the treatment of health reimbursement arrangements and wellness program incentives for purposes of determining the exemption for individuals who cannot afford employer-sponsored coverage. Comments are due April 28, 2014, and may be submitted electronically, by mail or hand delivered to the IRS. Additionally, because individuals may not be aware that these limited-benefit government health programs are not minimum essential coverage at the time of enrollment, Notice 2014-10, issued on Jan. 23, 2014, provides transition relief from the shared responsibility payment for months in 2014 in which individuals have certain Medicaid coverage or limited-benefit coverage under chapter 55 of title 10, U.S.C. For additional information on the Individual Shared Responsibility provision, the final regulations and Notice 2013-42, see our ISRP page and questions and answers. Additional information on exemptions and minimum essential coverage is available in final regulations issued by the U.S. Department of Health & Human Services. The open enrollment period to purchase health insurance coverage for 2014 through the Health Insurance Marketplace runs from Oct. 1, 2013, through March 31, 2014.

Health Coverage for Older Children

Health coverage for an employee's children under 27 years of age is now generally tax-free to the employee. This expanded health care tax benefit applies to various work place and retiree health plans. These changes immediately allow employers with cafeteria plans –– plans that allow employees to choose from a menu of tax-free benefit options and cash or taxable benefits –– to permit employees to begin making pre-tax contributions to pay for this expanded benefit. This also applies to self-employed individuals who qualify for the self-employed health insurance deduction on their federal income tax return. Learn more by reading our news release or this notice.

Excise Tax on Indoor Tanning Services

A 10-percent excise tax on indoor UV tanning services went into effect on July 1, 2010. Payments are made along with Form 720, Quarterly Federal Excise Tax Return. The tax doesn't apply to phototherapy services performed by a licensed medical professional on his or her premises. There's also an exception for certain physical fitness facilities that offer tanning as an incidental service to members without a separately identifiable fee. For more information on the tax and how it is administered, see the Indoor Tanning Services Tax Center.

Adoption Credit

For tax years 2010 and 2011, the Affordable Care Act raised the maximum adoption credit per child and the credit was refundable. For more information related to the adoption credit for tax years 2010 and 2011, see our news release, tax tip, questions and answers, flyer, Notice 2010-66, Revenue Procedure 2010-31, Revenue Procedure 2010-35 and Revenue Procedure 2011-52.

For tax year 2012, the credit has reverted to being nonrefundable, with a maximum amount (dollar limitation) of $12,650 per child. If you adopted a child in 2012, see Tax Topic 607 for more information. 

Transitional Reinsurance Program

The ACA requires all health insurance issuers and self-insured group health plans to make contributions under the transitional Reinsurance Program to support payments to individual market issuers that cover high-cost individuals. For information on the tax treatment of contributions made under the Reinsurance Program, see our frequently asked questions.

Medicare Shared Savings Program

The Affordable Care Act establishes a Medicare shared savings program (MSSP) which encourages Accountable Care Organizations (ACOs) to facilitate cooperation among providers to improve the quality of care provided to Medicare beneficiaries and reduce unnecessary costs. More information can be found in Notice 2011-20, which solicited written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in the MSSP through an ACO. This guidance also addresses the participation of tax-exempt organizations in non-MSSP activities through ACOs. Additional information on the MSSP is available on the Department of Health and Human Services website.

The Centers for Medicare and Medicaid Services has released final regulations describing the rules for the Shared Savings Program and accountable care organizations. Fact Sheet 2011-11 confirms that Notice 2011-20 continues to reflect IRS expectations regarding the Shared Savings Program and ACOs, and provides additional information for charitable organizations that may wish to participate.

Qualified Therapeutic Discovery Project Program

This program was designed to provide tax credits and grants to small firms that show significant potential to produce new and cost-saving therapies, support U.S. jobs and increase U.S. competitiveness. Applicants were required to have their research projects certified as eligible for the credit or grant. IRS guidance describes the application process.

Submission of certification applications began June 21, 2010, and applications had to be postmarked no later than July 21, 2010, to be considered for the program. Applications that were postmarked by July 21, 2010, were reviewed by both the Department of Health and Human Services (HHS) and the IRS. All applicants were notified by letter dated October 29, 2010, advising whether or not the application for certification was approved. For those applications that were approved, the letter also provided the amount of the grant to be awarded or the tax credit the applicant was eligible to take.

The IRS published the names of the applicants whose projects were approved as required by law. Listings of results are available by state.

Learn more by reading the IRS news release, the news release issued by the U.S. Department of the Treasury, the page on the HHS website and our questions and answers.

Group Health Plan Requirements

The Affordable Care Act establishes a number of new requirements for group health plans. Interim guidance on changes to the nondiscrimination requirements for group health plans can be found in Notice 2011-1, which provides that employers will not be subject to penalties until after additional guidance is issued. Additionally, TD 9575 and REG-140038-10, issued by DOL, HHS and IRS, provide information on the summary of benefits and coverage and the uniform glossary. Notice 2012-59 provides guidance to group health plans on the waiting periods they may apply before coverage starts. On March 19, 2013, HHS, DOL and IRS issued proposed regulations on the ninety-day waiting period limitation.. 

More information on group health plan requirements is available on the websites of the Departments of Health and Human Services and Labor and in additional guidance.

Further, Notice 2013-54 provides guidance regarding the application of the Affordable Care Act’s market reforms to certain types of group health plans, including health reimbursement arrangements (HRAs), health flexible spending arrangements (health FSAs) and certain other employer healthcare arrangements, including arrangements under which an employer reimburses an employee for some or all of the premium expenses incurred for an individual health insurance policy. 

Annual Fee on Health Insurance Providers

The Affordable Care Act created an annual fee on certain health insurance providers beginning in 2014. On Nov. 26, 2013, the Treasury Department and IRS issued final regulations on this annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks.

For additional information visit our Affordable Care Act Provision 9010 - Health Insurance Providers Fee page

Tax-Exempt 501(c)(29) Qualified Nonprofit Health Insurance Issuers

The Affordable Care Act requires the Department of Health and Human Services (HHS) to establish the Consumer Operated and Oriented Plan program (CO-OP program). It also provides for tax exemption for recipients of CO-OP program grants and loans that meet additional requirements under section 501(c)(29). IRS Notice 2011-23 outlined the requirements for tax exemption under section 501(c)(29) and solicited written comments regarding these requirements as well as the application process. Revenue Procedure 2012-11, issued in conjunction with temporary regulations and a notice of proposed rulemaking, sets out the procedures for issuing determination letters and rulings on the exempt status of organizations applying for recognition of exemption under 501(c)(29).

An overview of the CO-OP program is available on the HHS website.

Medicare Part D Coverage Gap “donut hole” Rebate

The Affordable Care Act provides a one-time $250 rebate in 2010 to assist Medicare Part D recipients who have reached their Medicare drug plan’s coverage gap. This payment is not taxable. This payment is not made by the IRS. More information can be found at www.medicare.gov.

Additional Requirements for Tax-Exempt Hospitals

The Affordable Care Act added new requirements for charitable hospitals (see Notice 2010-39 and Notice 2011-52). On June 26, 2012, the IRS published proposed regulations that provide information on the requirements for charitable hospitals relating to financial assistance and emergency medical care policies, charges for emergency or medically necessary care provided to individuals eligible for financial assistance, and billing and collections. On April 5, 2013, the IRS published proposed regulations on the requirement that charitable hospitals conduct community health needs assessments (CHNAs) and adopt implementation strategies at least once every three years. These proposed regulations also discuss the related excise tax and reporting requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. On August 15, 2013, the IRS published temporary regulations and proposed regulations providing information on which form to use when making an excise tax payment for failure to meet the CHNA requirements and the due date for filing the form. Notice 2014-2 confirms that hospital organizations can rely on proposed regulations under section 501(r) of the Internal Revenue Code published on June 26, 2012 and April 5, 2013, pending the publication of final regulations or other applicable guidance. Notice 2014-3 contains a proposed revenue procedure that provides correction and disclosure procedures under which certain failures to meet the requirements of section 501(r) will be excused.

Annual Fee on Branded Prescription Pharmaceutical Manufacturers and Importers

The Affordable Care Act created an annual fee payable beginning in 2011 by certain manufacturers and importers of brand name pharmaceuticals. On Aug. 15, 2011, the IRS issued temporary regulations and a notice of proposed rulemaking on the branded prescription drug fee. The temporary regulations describe the rules related to the fee, including how it is computed and how it is paid. On Aug. 5, 2013, the IRS issued Notice 2013-51, which provides additional guidance on the branded prescription drug fee for the 2014 fee year. For information on the fee for the 2012 fee year and for the 2013 fee year, see Notice 2011-92 and Notice 2012-74.

For additional information, visit our Affordable Care Act Provision 9008 Branded Prescription Drug Fee page.

Modification of Section 833 Treatment of Certain Health Organizations

The Affordable Care Act amended section 833 of the Code, which provides special rules for the taxation of Blue Cross and Blue Shield organizations and certain other organizations that provide health insurance. IRS Notice 2010-79 provides transitional relief and interim guidance on the computation of an organization’s taxpayer’s Medical Loss Ratio (MLR) for purposes of section 833, the consequences of nonapplication and changes in accounting method. Notice 2011-04 provides additional information and the procedures for qualifying organizations to obtain automatic consent to change its method of accounting for unearned premiums. Notice 2012-37 extends the transitional relief and interim guidance provided in Notice 2010-79 for another year to any taxable year beginning in 2012 and the first taxable year beginning after Dec. 31, 2012. 

On January 6, 2014, the IRS issued final regulations that describe how the MLR for purposes of section 833 is computed.

Limitation on Deduction for Compensation Paid by Certain Health Insurance Providers (amended section 162(m))

The Affordable Care Act amended section 162(m) of the Code to limit the compensation deduction available to certain health insurance providers. The amendment goes into effect for taxable years beginning after Dec. 31, 2012, but may affect deferred compensation attributable to services performed in a taxable year beginning after Dec. 31, 2009. On April 1, 2013, the Treasury Department and IRS issued proposed regulations on this provision. 

Employer Shared Responsibility Payment

The Affordable Care Act establishes that certain employers must offer health coverage to their full-time employees or a shared responsibility payment may apply. On Feb. 10, 2014, the Department of the Treasury and the IRS issued final regulations on the Employer Shared Responsibility provisions. For additional information on the Employer Shared Responsibility provisions and the proposed regulations, see our questions and answers. On July 9, 2013, the Department of the Treasury and the IRS announced transition relief from the Employer Shared Responsibility provisions for 2014. For more information, please see Notice 2013-45. For additional transition relief generally applicable to 2015, see the preamble to the final regulations.  

Patient-Centered Outcomes Research Institute Fee

The Affordable Care Act imposes the Patient-Centered Outcomes Research Institute (PCORI). Funded by the Patient-Centered Outcomes Research Trust Fund, the institute will assist patients, clinicians, purchasers and policy-makers in making informed health decisions by advancing clinical effectiveness research. The trust fund will be funded in part by fees paid by issuers of certain health insurance policies and sponsors of certain self-insured health plans.

The IRS and the Department of the Treasury have issued final regulations on this fee. Additional information on the fee is available on the PCORI page and in our questions and answers and chart summaryForm 720, Quarterly Federal Excise Tax Return, was revised to provide for the reporting and payment of the PCORI fee.

Retiree Drug Subsidies

Under § 139A of the Internal Revenue Code, certain special subsidy payments for retiree drug coverage made under the Social Security Act  are not included in the gross income of plan sponsors. Plan sponsors receive these retiree drug subsidy payments based on the allowable retiree costs for certain qualified retiree prescription drug plans. For taxable years beginning on or after Jan. 1, 2013, new statutory rules affect the ability of plan sponsors to deduct costs that are reimbursed through these subsidies. See our questions and answers for more information.

For More Information

For tips, fact sheets, questions and answers, videos and more, see our Affordable Care Act of 2010: News Releases, Multimedia and Legal Guidance page.

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Page Last Reviewed or Updated: 26-Mar-2014

 

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