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H&r Block Free Efile

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H&r Block Free Efile

H&r block free efile Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. H&r block free efile Accrual method, Accrual method taxpayers. H&r block free efile , Accrual method. H&r block free efile , Holders must use accrual method. H&r block free efile , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. H&r block free efile Acquisition discount, Government obligations. H&r block free efile , Acquisition discount on short-term obligations. H&r block free efile Adjusted basis, Basis adjustment. H&r block free efile , Fair market value equal to or more than donor's adjusted basis. H&r block free efile , Adjusted Basis, Short sales. H&r block free efile Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. H&r block free efile , Child's Alaska Permanent Fund dividends. H&r block free efile Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. H&r block free efile Annuities Borrowing on, Borrowing on insurance. H&r block free efile Interest on, Interest on annuity contract. H&r block free efile Life insurance proceeds used to buy, Annuity. H&r block free efile Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. H&r block free efile Trade for, Trade of investment property for an annuity. H&r block free efile , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. H&r block free efile Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. H&r block free efile Assistance (see Tax help) At-risk rules, At-risk rules. H&r block free efile , At-risk rules. H&r block free efile Attorneys' fees, Attorney or accounting fees. H&r block free efile Automatic investment service, Automatic investment service and dividend reinvestment plans. H&r block free efile , Automatic investment service. H&r block free efile , Automatic investment service. H&r block free efile Average basis, Average Basis Double-category method, Transition rule from double-category method. H&r block free efile Illustrated, Average basis method illustrated. H&r block free efile B Backup withholding, Backup withholding. H&r block free efile Bad debts, Nonbusiness bad debt. H&r block free efile , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. H&r block free efile Basis, Basis of Investment Property, U. H&r block free efile S. H&r block free efile Treasury Notes or Bonds Adjusted, Basis adjustment. H&r block free efile , Fair market value equal to or more than donor's adjusted basis. H&r block free efile , Adjusted Basis, Short sales. H&r block free efile Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. H&r block free efile Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. H&r block free efile REMIC, residual interest, Basis in the residual interest. H&r block free efile Replacement stock, Basis of replacement stock. H&r block free efile Shares acquired by reinvestment, Reinvestment right. H&r block free efile Stocks and bonds, Basis adjustment. H&r block free efile , Basis. H&r block free efile , Basis. H&r block free efile , Stocks and Bonds Bearer obligations, Bearer CDs. H&r block free efile , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. H&r block free efile Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. H&r block free efile Basis, Basis. H&r block free efile , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. H&r block free efile Convertible, Convertible stocks and bonds. H&r block free efile Coupon, Coupon bonds. H&r block free efile Enterprise zone facility, Enterprise zone facility bonds. H&r block free efile Federally guaranteed, Federally guaranteed bonds. H&r block free efile Identification, Identifying stock or bonds sold. H&r block free efile Market discount, Market discount. H&r block free efile , Limit on interest deduction for market discount bonds. H&r block free efile , Market discount on bonds. H&r block free efile , Market discount bonds. H&r block free efile , Market discount bonds. H&r block free efile New York Liberty bonds, New York Liberty bonds. H&r block free efile Par value, Bonds purchased at par value. H&r block free efile Premiums on, Bond premium. H&r block free efile , Premiums on bonds. H&r block free efile Private activity, Private activity bonds. H&r block free efile Redemption or retirement of, Redemption or retirement of bonds. H&r block free efile Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. H&r block free efile Stripped, Stripped bonds or coupons. H&r block free efile , Stripped Bonds and Coupons, Stripped tax-exempt obligation. H&r block free efile Tax credit bonds, Tax credit bonds. H&r block free efile Tax-exempt, Tax-exempt state and local government bonds. H&r block free efile Traded flat, Bonds traded flat. H&r block free efile U. H&r block free efile S. H&r block free efile savings (see U. H&r block free efile S. H&r block free efile savings bonds) U. H&r block free efile S. H&r block free efile Treasury (see U. H&r block free efile S. H&r block free efile Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. H&r block free efile , Sale expenses. H&r block free efile C Calls and puts, Puts and Calls Table 4-3, Table 4-3. H&r block free efile Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. H&r block free efile , Capital gain distributions. H&r block free efile , Child's capital gain distributions. H&r block free efile , Capital gain distributions received. H&r block free efile Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. H&r block free efile Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. H&r block free efile Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. H&r block free efile Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). H&r block free efile Losses, limit on, Limit on deduction. H&r block free efile Passive activities, Passive activity gains and losses. H&r block free efile Qualified covered call options, Capital loss on qualified covered call options. H&r block free efile Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. H&r block free efile Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. H&r block free efile Tax rates, Capital Gain Tax Rates, Table 4-4. H&r block free efile What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. H&r block free efile What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. H&r block free efile , Capital Losses Worksheet 4-1, Worksheet 4-1. H&r block free efile Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. H&r block free efile , Cash method. H&r block free efile , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. H&r block free efile Cash-settled options, Cash-settled options. H&r block free efile Casualty losses, Ordinary loss or casualty loss. H&r block free efile CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. H&r block free efile Capital gain distributions, Child's capital gain distributions. H&r block free efile Custodian account for, Custodian account for your child. H&r block free efile Gifts to, Income from property given to a child. H&r block free efile Investment income of, Tax on unearned income of certain children. H&r block free efile , Investment income of child reported on parent's return. H&r block free efile Qualified dividends, Child's qualified dividends. H&r block free efile Savings account with parent as trustee, Savings account with parent as trustee. H&r block free efile U. H&r block free efile S. H&r block free efile savings bond owner, Child as only owner. H&r block free efile Clerical help, Clerical help and office rent. H&r block free efile Co-owners of U. H&r block free efile S. H&r block free efile savings bonds, Co-owners. H&r block free efile Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. H&r block free efile Commissions, Commissions and load charges. H&r block free efile Commodity futures, Commodity Futures, Commodity futures. H&r block free efile Community property U. H&r block free efile S. H&r block free efile savings bonds, Community property. H&r block free efile Constructive ownership transactions, Constructive ownership of stock. H&r block free efile , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. H&r block free efile Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. H&r block free efile Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. H&r block free efile Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. H&r block free efile , Child's capital gain distributions. H&r block free efile , Capital gain distributions received. H&r block free efile Constructive, Constructive distributions. H&r block free efile Dividends (see Dividends) Fractional shares, Fractional shares. H&r block free efile Liquidating, Liquidating Distributions, Liquidating distributions. H&r block free efile Nondividend, Nondividend Distributions, Nondividend distributions. H&r block free efile Return of capital, Basis adjustment. H&r block free efile Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. H&r block free efile Corporate reorganizations, Corporate reorganizations. H&r block free efile Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. H&r block free efile D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. H&r block free efile Dealer securities futures contracts, Dealer securities futures contract. H&r block free efile Debt instruments, retirement of, Retirement of debt instrument. H&r block free efile Decedents, Appreciated property you gave the decedent. H&r block free efile , Decedent's capital loss. H&r block free efile U. H&r block free efile S. H&r block free efile savings bond interest, reporting of, Decedents. H&r block free efile Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. H&r block free efile Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. H&r block free efile Dividends, Dividends and Other Distributions, Form 1099-DIV. H&r block free efile (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. H&r block free efile , Child's Alaska Permanent Fund dividends. H&r block free efile Exempt-interest, Exempt-interest dividends. H&r block free efile , Exempt-interest dividends. H&r block free efile , Exempt-interest dividends on mutual fund stock. H&r block free efile Extraordinary, Extraordinary dividends. H&r block free efile Holding period, Holding period. H&r block free efile Insurance policies, Dividends on insurance policies. H&r block free efile Money market funds, Money Market Funds Nominees, Nominees. H&r block free efile , Nominees. H&r block free efile Ordinary, Ordinary Dividends Patronage, Patronage dividends. H&r block free efile Payments in lieu of, Payments in lieu of dividends. H&r block free efile Qualified, Qualified Dividends, Qualified dividends. H&r block free efile , Child's qualified dividends. H&r block free efile Qualified foreign corporation, Qualified foreign corporation. H&r block free efile Received in January, Dividends received in January. H&r block free efile Reinvestment of, Reinvested distributions. H&r block free efile Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. H&r block free efile , Dividend reinvestment plans. H&r block free efile Reporting requirements, Form 1099-DIV. H&r block free efile , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. H&r block free efile Sale or trade vs. H&r block free efile , Dividend versus sale or trade. H&r block free efile Scrip, Scrip dividends. H&r block free efile Sold stock, Dividends on stock sold. H&r block free efile Stock, Stock dividends. H&r block free efile , Stock dividends. H&r block free efile Underreported, Underreported interest and dividends. H&r block free efile Veterans' insurance, Interest on VA dividends. H&r block free efile , Dividends on veterans' insurance. H&r block free efile Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. H&r block free efile Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. H&r block free efile Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. H&r block free efile Enterprise zone facility bonds, Enterprise zone facility bonds. H&r block free efile Equity option, Equity option. H&r block free efile Estate income received by beneficiary, Beneficiary of an estate or trust. H&r block free efile Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. H&r block free efile Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. H&r block free efile , Fair market value less than donor's adjusted basis. H&r block free efile , Fair market value. H&r block free efile Federal guarantee on bonds, Federally guaranteed bonds. H&r block free efile Fees to buy or sell, Fees to buy or sell. H&r block free efile Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). H&r block free efile Foreign currency transactions, Foreign currency contract. H&r block free efile Foreign income, Reminders Form 1040, Form 1040. H&r block free efile , Form 1040A or Form 1040. H&r block free efile Form 1040, Schedule B, Schedule B (Form 1040A or 1040). H&r block free efile Form 1040, Schedule D, How to report gain. H&r block free efile Form 1040A, Form 1040A. H&r block free efile Form 1040X, Filing a claim for refund. H&r block free efile Form 1041, Filing requirement. H&r block free efile Form 1065, Filing requirement. H&r block free efile Schedule K-1, Schedule K-1 (Form 1065). H&r block free efile Form 1066, Schedule Q, Schedule Q (Form 1066). H&r block free efile , Investment expenses from pass-through entities. H&r block free efile Form 1096, File Form 1099-INT with the IRS. H&r block free efile , File Form 1099-DIV with the IRS. H&r block free efile , File Form 1099-B or Form 1099-S with the IRS. H&r block free efile Form 1099-B, Form 1099-B. H&r block free efile , Form 1099-B transactions. H&r block free efile , File Form 1099-B or Form 1099-S with the IRS. H&r block free efile Form 1099-CAP, Form 1099-CAP transactions. H&r block free efile Form 1099-DIV, General Information, Form 1099-DIV. H&r block free efile , Form 1099-DIV. H&r block free efile , File Form 1099-DIV with the IRS. H&r block free efile Form 1099-INT, General Information, Form 1099-INT. H&r block free efile , Form 1099-INT for U. H&r block free efile S. H&r block free efile savings bond interest. H&r block free efile , Form 1099-INT. H&r block free efile , File Form 1099-INT with the IRS. H&r block free efile , Forms 1099-INT and 1099-OID. H&r block free efile , Forms 1099-INT and 1099-OID. H&r block free efile Form 1099-MISC, Form 1099-MISC. H&r block free efile , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. H&r block free efile , Form 1099-OID, Form 1099-OID. H&r block free efile , Forms 1099-INT and 1099-OID. H&r block free efile , Forms 1099-INT and 1099-OID. H&r block free efile Form 1099-S, Form 1099-S transactions. H&r block free efile , File Form 1099-B or Form 1099-S with the IRS. H&r block free efile Form 1120, Filing requirement. H&r block free efile Form 2439, Undistributed capital gains of mutual funds and REITs. H&r block free efile Form 3115, Change from method 2. H&r block free efile , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. H&r block free efile Form 4797, How to report. H&r block free efile , Losses on Section 1244 (Small Business) Stock, How to report. H&r block free efile Form 4952, Form 4952 Form 6198, At-risk rules. H&r block free efile Form 6781, Form 6781. H&r block free efile , How to report. H&r block free efile , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. H&r block free efile Form 8275, Negligence or disregard of rules or regulations. H&r block free efile Form 8275-R, Negligence or disregard of rules or regulations. H&r block free efile Form 8582, Form 8582. H&r block free efile Form 8615, Tax on unearned income of certain children. H&r block free efile Form 8815, Form 8815. H&r block free efile , Figuring the interest part of the proceeds (Form 8815, line 6). H&r block free efile , Interest excluded under the Education Savings Bond Program. H&r block free efile Form 8824, How to report. H&r block free efile Form 8832, Clubs formed before 1997. H&r block free efile Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. H&r block free efile Form 8949 Bad debts, How to report bad debts. H&r block free efile Basis adjustment, Basis adjustment. H&r block free efile Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. H&r block free efile Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. H&r block free efile Form 1099-B, Form 1099-B. H&r block free efile , Form 1099-B transactions. H&r block free efile Form 1099-CAP, Form 1099-CAP transactions. H&r block free efile Form 1099-S, Form 1099-S transactions. H&r block free efile Fractional shares, Fractional shares. H&r block free efile Gain, qualified small business stock, How to report gain. H&r block free efile How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. H&r block free efile Marked-to-market election, Mark-to-market election made. H&r block free efile Market discount bonds, Market discount bonds. H&r block free efile , Market discount bonds. H&r block free efile Musical compositions, Capital asset treatment for self-created musical works. H&r block free efile Nominees, Nominees. H&r block free efile Nonbusiness bad debt, Nonbusiness bad debt. H&r block free efile Nondividend distributions, Nondividend distributions. H&r block free efile Option, How to report. H&r block free efile Property bought at various times, Sale of property bought at various times. H&r block free efile Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. H&r block free efile Sale expenses, Sale expenses. H&r block free efile Short-term gains and losses, Short-term gains and losses. H&r block free efile Software, Stocks and Bonds Worthless securities, How to report loss. H&r block free efile Form SS-4, Identifying number. H&r block free efile Form W-8BEN, Nonresident aliens. H&r block free efile Form W-9, Certification. H&r block free efile Fractional shares, Fractional shares. H&r block free efile , Automatic investment service. H&r block free efile Free tax services, Free help with your tax return. H&r block free efile Frozen deposits, Interest income on frozen deposits. H&r block free efile , Frozen deposits. H&r block free efile Futures contracts Regulated, Regulated futures contract. H&r block free efile Securities, Securities futures contract. H&r block free efile , Securities futures contract to sell. H&r block free efile , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. H&r block free efile Wash sales, Options and futures contracts. H&r block free efile G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. H&r block free efile (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. H&r block free efile , Property Received as a Gift, Property received as a gift. H&r block free efile Gifts of shares, Shares received as gift. H&r block free efile Government obligations, Government obligations. H&r block free efile H Hedging transactions, Hedging exception. H&r block free efile , Hedging Transactions, Hedging transaction. H&r block free efile Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. H&r block free efile Shares acquired by reinvestment, Reinvested distributions. H&r block free efile Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. H&r block free efile S. H&r block free efile , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. H&r block free efile Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). H&r block free efile Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. H&r block free efile Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. H&r block free efile Transfer by inheritance, Transfer by inheritance. H&r block free efile Insolvency of contractors, Insolvency of contractor. H&r block free efile Installment sales, Installment sales. H&r block free efile Insurance Borrowing on, Borrowing on insurance. H&r block free efile Dividends, interest on, Interest on insurance dividends. H&r block free efile , Dividends on insurance policies. H&r block free efile Interest option on, Interest option on insurance. H&r block free efile Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. H&r block free efile Single-premium life, Single-premium life insurance, endowment, and annuity contracts. H&r block free efile Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. H&r block free efile , Dividends on veterans' insurance. H&r block free efile Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. H&r block free efile , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. H&r block free efile Paid in advance, Interest paid in advance. H&r block free efile Straddles, Interest expense and carrying charges on straddles. H&r block free efile Interest income, Interest Income Annuity contracts, Interest on annuity contract. H&r block free efile Bonds traded flat, Bonds traded flat. H&r block free efile Certificates of deposits, Certificates of deposit and other deferred interest accounts. H&r block free efile Condemnation awards, Interest on condemnation award. H&r block free efile Deferred interest accounts, Certificates of deposit and other deferred interest accounts. H&r block free efile Dividends on deposit or share accounts, Dividends that are actually interest. H&r block free efile Frozen deposits, Interest income on frozen deposits. H&r block free efile , Frozen deposits. H&r block free efile Gift for opening account, Gift for opening account. H&r block free efile Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). H&r block free efile Installment sale payments, Installment sale payments. H&r block free efile Insurance dividends, Interest on insurance dividends. H&r block free efile Money market funds, Money market funds. H&r block free efile Nominee distributions, Nominees. H&r block free efile Prepaid insurance premiums, Prepaid insurance premiums. H&r block free efile Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. H&r block free efile Seller-financed mortgage, Form 1040A. H&r block free efile , Interest on seller-financed mortgage. H&r block free efile Tax refunds, Interest on tax refunds. H&r block free efile Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. H&r block free efile Taxable, Taxable Interest — General, Bonds traded flat. H&r block free efile , Taxation of interest. H&r block free efile , Taxable Interest U. H&r block free efile S. H&r block free efile savings bonds, person responsible for tax (Table 1-2), Table 1-2. H&r block free efile Who Pays the Tax on U. H&r block free efile S. H&r block free efile Savings Bond Interest Underreported, Underreported interest and dividends. H&r block free efile Unstated, Unstated interest. H&r block free efile Usurious interest, Usurious interest. H&r block free efile VA insurance dividends, Interest on VA dividends. H&r block free efile Investment clubs, Investment Clubs, Filing requirement. H&r block free efile Investment counsel and advice, Investment counsel and advice. H&r block free efile Investment expenses, Investment Expenses Allocated, Allocated investment expenses. H&r block free efile At-risk rules, At-risk rules. H&r block free efile Deductible, Expenses of Producing Income Interest, Investment interest deducted. H&r block free efile Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. H&r block free efile Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. H&r block free efile , Investment income of child reported on parent's return. H&r block free efile General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. H&r block free efile Where To Report Common Types of Investment Income Investment property, Investment property. H&r block free efile Basis, Basis of Investment Property Definition, Investment property. H&r block free efile Gain or loss treatment, Investment property. H&r block free efile Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. H&r block free efile Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. H&r block free efile Joint and separate returns, Joint return. H&r block free efile , Joint and separate returns. H&r block free efile L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. H&r block free efile Reporting requirements, How to report. H&r block free efile Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. H&r block free efile Listed options, Listed option. H&r block free efile Load charges, Commissions and load charges. H&r block free efile Loans Below-market, Below-Market Loans, Effective dates. H&r block free efile Gift and demand, Gift and demand loans. H&r block free efile Guarantees, Loan guarantees. H&r block free efile Term, Term loans. H&r block free efile Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. H&r block free efile Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). H&r block free efile Losses on sales or trades, Property received from a related party. H&r block free efile (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. H&r block free efile , Loss carryback election. H&r block free efile Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. H&r block free efile Passive activities, Passive activity losses. H&r block free efile , Passive activity losses. H&r block free efile , Passive activity losses and credits. H&r block free efile , Losses from passive activities. H&r block free efile Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. H&r block free efile Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. H&r block free efile Market discount bonds, Market discount. H&r block free efile , Market Discount Bonds, Partial principal payments. H&r block free efile , Limit on interest deduction for market discount bonds. H&r block free efile , Market discount on bonds. H&r block free efile , Market discount bonds. H&r block free efile , Market discount bonds. H&r block free efile Accrued market discount, Accrued market discount. H&r block free efile Maximum rate of capital gains (Table 4-4), Table 4-4. H&r block free efile What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. H&r block free efile Meetings, expenses of attending, Stockholders' meetings. H&r block free efile Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. H&r block free efile , Mixed straddles. H&r block free efile Money market funds, Money Market Funds Interest income, Money market funds. H&r block free efile Mortgages Revenue bonds, Mortgage revenue bonds. H&r block free efile Secondary liability on home, Secondary liability on home mortgage. H&r block free efile Seller-financed, Interest on seller-financed mortgage. H&r block free efile Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. H&r block free efile , Tax-exempt state and local government bonds. H&r block free efile (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). H&r block free efile , Choosing to include net capital gain. H&r block free efile , Including mutual fund or REMIC expenses in income. H&r block free efile , Shares in a mutual fund or REIT. H&r block free efile , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. H&r block free efile Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. H&r block free efile publicly offered, Publicly-offered mutual funds. H&r block free efile N Net Investment Income Tax, What's New, Net investment income tax (NIIT). H&r block free efile New York Liberty bonds, New York Liberty bonds. H&r block free efile NIIT, What's New, Net investment income tax (NIIT). H&r block free efile Nominee distributions Dividends, Nominees. H&r block free efile , Nominees. H&r block free efile Interest income, Nominees. H&r block free efile , Nominee distributions. H&r block free efile Original issue discount, Nominee. H&r block free efile Nonbusiness bad debts, Nonbusiness bad debt. H&r block free efile , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. H&r block free efile Nonqualified preferred stock, Nonqualified preferred stock. H&r block free efile Nonresident aliens Backup withholding, Nonresident aliens. H&r block free efile Nontaxable return of capital, Basis adjustment. H&r block free efile Nontaxable stock rights, Nontaxable stock rights. H&r block free efile Nontaxable trades, Nontaxable Trades, Nontaxable trades. H&r block free efile Notes Individuals, bought at discount, Notes of individuals. H&r block free efile U. H&r block free efile S. H&r block free efile Treasury (see U. H&r block free efile S. H&r block free efile Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. H&r block free efile Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. H&r block free efile , Cash settlement option. H&r block free efile Dealer equity, Dealer equity option. H&r block free efile Deep-in-the-money, Qualified covered call options and optioned stock. H&r block free efile Employee stock, Reminders Equity, Equity option. H&r block free efile Gain or loss, Options, Qualified covered call options and optioned stock. H&r block free efile Holding period, Option exercised. H&r block free efile Listed, Listed option. H&r block free efile Nonequity, Nonequity option. H&r block free efile Qualified covered call, Qualified covered call options and optioned stock. H&r block free efile Reporting requirements, How to report. H&r block free efile Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. H&r block free efile Wash sales, Options and futures contracts. H&r block free efile Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. H&r block free efile Original issue discount (OID), Original issue discount. H&r block free efile , Original Issue Discount (OID), Stripped tax-exempt obligations. H&r block free efile , Original issue discount (OID) on debt instruments. H&r block free efile Adjustment to, Original issue discount (OID) adjustment. H&r block free efile Reporting requirements, Exceptions to reporting OID. H&r block free efile , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. H&r block free efile Passive activities Gains and losses, Passive activity losses. H&r block free efile , Passive activity losses. H&r block free efile , Passive activity losses and credits. H&r block free efile , Losses from passive activities. H&r block free efile , Passive activity gains and losses. H&r block free efile Patronage dividends, Patronage dividends. H&r block free efile Penalties Accuracy-related, Accuracy-related penalty. H&r block free efile , Accuracy-related penalties. H&r block free efile Backup withholding, Penalties. H&r block free efile Civil fraud, Civil fraud penalty. H&r block free efile Early withdrawal, Interest subject to penalty for early withdrawal. H&r block free efile , Penalty on early withdrawal of savings. H&r block free efile Failure to pay tax, Failure to pay tax. H&r block free efile Failure to supply SSN, Penalty for failure to supply SSN. H&r block free efile Substantial understatement, Substantial understatement of tax. H&r block free efile Valuation misstatement, Substantial valuation misstatement. H&r block free efile Political parties Debts owed by, Debts owed by political parties. H&r block free efile Preferred stock Nonqualified, Nonqualified preferred stock. H&r block free efile Redeemable at a premium, Preferred stock redeemable at a premium. H&r block free efile Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. H&r block free efile , Premiums on bonds. H&r block free efile Private activity bonds, Private activity bonds. H&r block free efile Public utility stock reinvestment, Public utilities. H&r block free efile Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. H&r block free efile Puts and Calls Q Qualified dividends, Qualified dividends. H&r block free efile Qualified small business stock, Qualified small business stock. H&r block free efile , Qualified small business stock. H&r block free efile , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. H&r block free efile , Shares in a mutual fund or REIT. H&r block free efile , Loss on mutual fund or REIT stock held 6 months or less. H&r block free efile Real estate mortgage investment conduits (REMICs), REMICs, Expenses. H&r block free efile , Including mutual fund or REMIC expenses in income. H&r block free efile Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. H&r block free efile Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. H&r block free efile Redemption or retirement of bonds, Redemption or retirement of bonds. H&r block free efile Regulated futures contract, Regulated futures contract. H&r block free efile Reinvestment rights, Commissions and load charges. H&r block free efile REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. H&r block free efile , Related Party Transactions, Property received from a related party. H&r block free efile Related persons, Related persons. H&r block free efile REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. H&r block free efile Reporting requirements Bad debts, How to report bad debts. H&r block free efile Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. H&r block free efile , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. H&r block free efile Interest on U. H&r block free efile S. H&r block free efile savings bonds, Reporting options for cash method taxpayers. H&r block free efile , Choice to report interest each year. H&r block free efile Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. H&r block free efile Options, How to report. H&r block free efile Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. H&r block free efile Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. H&r block free efile Straddles, Section 1256 contracts and straddles. H&r block free efile Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. H&r block free efile Trades, How To Report Repossession of real property, Real property repossessed. H&r block free efile Restricted property, Restricted property. H&r block free efile Restricted stock, Dividends received on restricted stock. H&r block free efile Retirement of debt instrument, Retirement of debt instrument. H&r block free efile Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. H&r block free efile Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. H&r block free efile Safe deposit box, Safe deposit box rent. H&r block free efile Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. H&r block free efile S. H&r block free efile savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. H&r block free efile Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. H&r block free efile Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. H&r block free efile Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. H&r block free efile , Section 1256 contract options. H&r block free efile , Section 1256 contracts and straddles. H&r block free efile Net gain on, Net section 1256 contracts gain. H&r block free efile Net loss on, Net section 1256 contracts loss. H&r block free efile Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. H&r block free efile Lost, stolen, etc. H&r block free efile , cost of replacing, Cost of replacing missing securities. H&r block free efile Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. H&r block free efile Securities futures contracts, Dealer securities futures contract. H&r block free efile , Securities futures contract. H&r block free efile , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. H&r block free efile Seller-financed mortgages, Interest on seller-financed mortgage. H&r block free efile Short sales, Short Sales, Extraordinary dividends. H&r block free efile Adjusted basis, Short sales. H&r block free efile Expenses of, Short-sale expenses. H&r block free efile Extraordinary dividends, Extraordinary dividends. H&r block free efile Puts, Put option as short sale. H&r block free efile Small business investment company stock, Short sale. H&r block free efile Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. H&r block free efile Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. H&r block free efile , Acquisition discount on short-term obligations. H&r block free efile , Short-term government obligations. H&r block free efile Interest deduction, limit on, Limit on interest deduction for short-term obligations. H&r block free efile Sixty/forty (60/40) rule, 60/40 rule. H&r block free efile Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. H&r block free efile Reporting requirements, How to report. H&r block free efile Small business stock, Qualified small business stock. H&r block free efile , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. H&r block free efile , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. H&r block free efile Joint accounts, SSN for joint account. H&r block free efile Requirement to give, Social security number (SSN). H&r block free efile Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. H&r block free efile , SSBIC stock. H&r block free efile Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. H&r block free efile Registration requirement, Registration requirement. H&r block free efile Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. H&r block free efile , Basis adjustment. H&r block free efile , Basis. H&r block free efile , Stocks and Bonds, Basis of replacement stock. H&r block free efile Capital asset, Stocks, stock rights, and bonds. H&r block free efile Constructive ownership, Constructive ownership of stock. H&r block free efile Convertible, Convertible stocks and bonds. H&r block free efile Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. H&r block free efile , Automatic investment service. H&r block free efile Identification, Identifying stock or bonds sold. H&r block free efile Installment sales, Installment sales. H&r block free efile Nonqualified preferred stock, Nonqualified preferred stock. H&r block free efile Options for employees, Reminders Public utility, reinvestment, Public utilities. H&r block free efile Redemption of, Redemption of stock. H&r block free efile Replacement stock, Basis of replacement stock. H&r block free efile Restricted stock, Dividends received on restricted stock. H&r block free efile Rights, Distributions of Stock and Stock Rights, Stock rights. H&r block free efile , Nontaxable stock rights. H&r block free efile S corporations, S corporation stock. H&r block free efile Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. H&r block free efile , Qualified small business stock. H&r block free efile Specialized small business investment company, Specialized small business investment company stock or partnership interest. H&r block free efile Splits, Stock splits. H&r block free efile Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. H&r block free efile Trades, Stock for stock of the same corporation. H&r block free efile Trust instruments treated as, Certain trust instruments treated as stock. H&r block free efile Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. H&r block free efile Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. H&r block free efile Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. H&r block free efile , Mixed straddles. H&r block free efile , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. H&r block free efile Stripped bonds and coupons, Stripped bonds or coupons. H&r block free efile , Stripped Bonds and Coupons, Stripped tax-exempt obligation. H&r block free efile Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. H&r block free efile What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. H&r block free efile Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. H&r block free efile Puts and Calls U. H&r block free efile S. H&r block free efile savings bonds, person responsible for tax (Table 1-2), Table 1-2. H&r block free efile Who Pays the Tax on U. H&r block free efile S. H&r block free efile Savings Bond Interest Tax credit bonds, Tax credit bonds. H&r block free efile Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. H&r block free efile Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. H&r block free efile Tax-exempt income Expenses of, Tax-exempt income. H&r block free efile Interest, Tax-Exempt Interest, Reporting tax-exempt interest. H&r block free efile Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. H&r block free efile , Discounted tax-exempt obligations. H&r block free efile Taxable income, expenses of, Expenses for both tax-exempt and taxable income. H&r block free efile Taxes State and local transfer, State and local transfer taxes. H&r block free efile State income, State income taxes. H&r block free efile Term loans, Term loans. H&r block free efile Trade or business, Passive activity. H&r block free efile Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. H&r block free efile Reporting requirements, How To Report Stock, Stock for stock of the same corporation. H&r block free efile Taxable, Property Received in Taxable Trades U. H&r block free efile S. H&r block free efile Treasury notes or bonds, U. H&r block free efile S. H&r block free efile Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. H&r block free efile S. H&r block free efile Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). H&r block free efile , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. H&r block free efile Trustee's commission for revocable trust, Trustee's commissions for revocable trust. H&r block free efile U U. H&r block free efile S. H&r block free efile savings bonds, U. H&r block free efile S. H&r block free efile obligations. H&r block free efile , U. H&r block free efile S. H&r block free efile Savings Bonds Reporting interest on, U. H&r block free efile S. H&r block free efile obligations. H&r block free efile , U. H&r block free efile S. H&r block free efile Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. H&r block free efile Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. H&r block free efile Tax, responsible person (Table 1-2), Table 1-2. H&r block free efile Who Pays the Tax on U. H&r block free efile S. H&r block free efile Savings Bond Interest U. H&r block free efile S. H&r block free efile Treasury bills, notes, and bonds, U. H&r block free efile S. H&r block free efile obligations. H&r block free efile , U. H&r block free efile S. H&r block free efile Treasury Bills, Notes, and Bonds, U. H&r block free efile S. H&r block free efile Treasury Notes or Bonds, U. H&r block free efile S. H&r block free efile Treasury notes and bonds. H&r block free efile Undistributed capital gains, Undistributed capital gains. H&r block free efile Usurious interest, Usurious interest. H&r block free efile V Veterans' insurance Dividends on, Dividends on veterans' insurance. H&r block free efile W Warrants, Warrants. H&r block free efile Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. H&r block free efile Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. H&r block free efile Worksheets Capital loss carryover, Worksheet 4-1. H&r block free efile Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. H&r block free efile Prev  Up     Home   More Online Publications
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Help for Victims of Hurricane Sandy

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Disaster Assistance: English | Spanish

The IRS is providing help to the victims of Hurricane Sandy. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. 

So far, the IRS filing and payment relief applies to the following localities identified by FEMA for Individual Assistance due to Hurricane Sandy:

  • In Connecticut: Fairfield, Middlesex, New Haven, and New London Counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County;

  • In Maryland: Somerset County
  • In New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren;
  • In New York: Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester;
  • In Rhode Island: Newport and Washington counties.

The IRS also announced additional tax relief to certain affected individuals and businesses, further extending tax deadlines of that relief until April 1 for the following localities:

  • In New Jersey: Monmouth and Ocean counties.
  • In New York: Nassau, Queens, Richmond and Suffolk counties.

We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricane Sandy. For the latest news, check this page frequently.

News Releases

  • IR-2013-16, IRS Extends Tax Relief to Some New Jersey and New York Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to April 1, 2013
  • IR-2012-96, IRS Gives Additional Time to Small, Automatically Revoked Tax-Exempt Organizations Affected by Hurricane Sandy
  • IR-2012-94, IRS Extends Hurricane Sandy Diesel Fuel Penalty Waiver to Dec. 7 for New Jersey and Parts of New York
  • IR-2012-93, Retirement Plans Can Make Loans, Hardship Distributions to Sandy Victims
  • IR-2012-91, IRS Warns Consumers of Possible Scams Relating to Hurricane Sandy Relief
  • IR-2012-91SP, IRS Advierte a Consumidores de Posibles Estafas Relacionadas a las Ayudas por el Huracán Sandy
  • IR-2012-88, Treasury, IRS Announce Special Relief to Encourage Leave-Donation Programs for Victims of Hurricane Sandy
  • IR-2012-88SP, Tesoro y IRS Anuncian Alivio Especial para Estimular Programas Que Permitan la Donación de Días de Paga a Víctimas del Huracán Sandy
  • IR-2012-87, IRS Expedites Charity Applications, Urges Use of Existing Charities
  • IR-2012-87SP, El IRS Acelera Las Solicitudes de Organizaciones Benéficas, Recomienda el Uso de Caridades Existentes
  • IR-2012-86, Treasury and IRS Expand Availability of Housing for Hurricane Sandy Victims
  • IR-2012-85, IRS Waives Diesel Fuel Penalty Due to Hurricane Sandy
  • IR-2012-84, IRS Announces Qualified Disaster Treatment of Payments to Victims of Hurricane Sandy
  • IR-2012-84SP, El IRS Anuncia el Trato de Pagos Por un Desastre Calificado para las Víctimas del Huracán Sandy
  • IR-2012-83, IRS Provides Tax Relief to Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to Feb. 1, 2013
  • IR-2012-83SP, IRS Ofrece Alivio a Víctimas del Huracán Sandy; Extiende Plazo de Presentación de Declaraciones de Impuestos y Pagos al 1 de Febrero de 2013
  • IR-2012-82, IRS Gives Additional Time to Taxpayers and Preparers Affected by Hurricane Sandy; File and Pay by Nov. 7

Legal Guidance

  • Notice 2013-21, Postponement of Deadline for Making an Election to Deduct for the Preceding Taxable Year Losses Attributable to Hurricane Sandy
  • Notice 2012-71, Postponement of Deadline for Transitional Relief under Notice 2011-43 for Certain Small Organizations Affected by Hurricane Sandy
  • Notice 2012-69, Treatment of Certain Amounts Paid to Section 170(c) Organizations under Certain Employer Leave-Based Donation Programs to Aid Victims of Hurricane Sandy
  • Notice 2012-68, Low-Income Housing Credit Disaster Relief for Hurricane Sandy

Other Resources

For additional information provided by the federal government on disaster recovery, visit DisasterAssistance.gov and the Hurricane Sandy Recovery page on USA.gov. The latest Federal Emergency Management Agency disaster declarations are also available.

Related Item: Hurricane Sandy News Releases and Legal Guidance

 

Page Last Reviewed or Updated: 05-Nov-2013

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