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H&r block free online 15. H&r block free online   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. H&r block free online . H&r block free online  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). H&r block free online NIIT is a 3. H&r block free online 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. H&r block free online NIIT may need to be included when calculating your estimated tax. H&r block free online For more information, see Publication 505,Tax Withholding and Estimated Tax. H&r block free online Additional Medicare Tax. H&r block free online  For tax years beginning in 2013, a 0. H&r block free online 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. H&r block free online You may need to include this amount when figuring your estimated tax. H&r block free online For more information, see Publication 505. H&r block free online Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. H&r block free online See Publication 505 for the general rules and requirements for paying estimated tax. H&r block free online If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. H&r block free online Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. H&r block free online S. H&r block free online Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. H&r block free online Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. H&r block free online If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. H&r block free online Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. H&r block free online See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. H&r block free online See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. H&r block free online Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. H&r block free online On a joint return, you must add your spouse's gross income to your gross income. H&r block free online To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. H&r block free online Wages, salaries, tips, etc. H&r block free online Taxable interest. H&r block free online Ordinary dividends. H&r block free online Taxable refunds, credits, or offsets of state and local income taxes. H&r block free online Alimony. H&r block free online Gross business income from Schedule C (Form 1040). H&r block free online Gross business receipts from Schedule C-EZ (Form 1040). H&r block free online Capital gains from Schedule D (Form 1040). H&r block free online Losses are not netted against gains. H&r block free online Gains on sales of business property. H&r block free online Taxable IRA distributions, pensions, annuities, and social security benefits. H&r block free online Gross rental income from Schedule E (Form 1040). H&r block free online Gross royalty income from Schedule E (Form 1040). H&r block free online Taxable net income from an estate or trust reported on Schedule E (Form 1040). H&r block free online Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). H&r block free online Gross farm rental income from Form 4835. H&r block free online Gross farm income from Schedule F (Form 1040). H&r block free online Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). H&r block free online Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). H&r block free online Unemployment compensation. H&r block free online Other income not included with any of the items listed above. H&r block free online Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. H&r block free online It includes the following amounts. H&r block free online Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. H&r block free online Income from a plantation, ranch, nursery, range, orchard, or oyster bed. H&r block free online Crop shares for the use of your land. H&r block free online Gains from sales of draft, breeding, dairy, or sporting livestock. H&r block free online Gross income from farming is the total of the following amounts from your tax return. H&r block free online Gross farm income from Schedule F (Form 1040). H&r block free online Gross farm rental income from Form 4835. H&r block free online Gross farm income from Schedule E (Form 1040), Parts II and III. H&r block free online Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. H&r block free online For more information about income from farming, see chapter 3. H&r block free online Farm income does not include any of the following: Wages you receive as a farm employee. H&r block free online Income you receive from contract grain harvesting and hauling with workers and machines you furnish. H&r block free online Gains you receive from the sale of farm land and depreciable farm equipment. H&r block free online Percentage From Farming Figure your gross income from all sources, discussed earlier. H&r block free online Then figure your gross income from farming, discussed earlier. H&r block free online Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. H&r block free online Example 1. H&r block free online Jane Smith had the following total gross income and farm gross income amounts in 2013. H&r block free online Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). H&r block free online However, that loss is not netted against the gain to figure Ms. H&r block free online Smith's total gross income or her gross farm income. H&r block free online Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. H&r block free online 64). H&r block free online Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. H&r block free online You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. H&r block free online You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. H&r block free online 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. H&r block free online If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. H&r block free online See Required Annual Payment , next, for details. H&r block free online Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. H&r block free online Example 2. H&r block free online Assume the same fact as in Example 1. H&r block free online Ms. H&r block free online Smith's gross farm income is only 64% of her total income. H&r block free online Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. H&r block free online However, she does qualify if at least two-thirds of her 2012 gross income was from farming. H&r block free online Example 3. H&r block free online Assume the same facts as in Example 1 except that Ms. H&r block free online Smith's farm income from Schedule F was $90,000 instead of $75,000. H&r block free online This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). H&r block free online She qualifies to use the special estimated tax rules for qualified farmers, since 67. H&r block free online 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . H&r block free online 679). H&r block free online Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. H&r block free online Apply the following special rules for qualified farmers to the worksheet. H&r block free online On line 14a, multiply line 13c by 662/3% (. H&r block free online 6667). H&r block free online On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. H&r block free online For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. H&r block free online For more information, see chapter 4 of Publication 505. H&r block free online Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. H&r block free online Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. H&r block free online See the instructions for Form 2210-F. H&r block free online Figure 15-1. H&r block free online Estimated Tax for Farmers Please click here for the text description of the image. H&r block free online Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. H&r block free online You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. H&r block free online If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. H&r block free online Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. H&r block free online Prev  Up  Next   Home   More Online Publications
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H&r block free online Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. H&r block free online Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). H&r block free online Definitions The following definitions are used throughout this publication. H&r block free online Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. H&r block free online See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. H&r block free online Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. H&r block free online You will need to know this date when using this publication for the various tax provisions. H&r block free online Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. H&r block free online Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. H&r block free online 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. H&r block free online 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. H&r block free online 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. H&r block free online 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. H&r block free online 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. H&r block free online Charles, Stone, Taney, Vernon, and Webster. H&r block free online 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. H&r block free online 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. H&r block free online *For more details, go to www. H&r block free online fema. H&r block free online gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. H&r block free online Charitable Giving Incentives. H&r block free online Net Operating Losses. H&r block free online Education Credits. H&r block free online Recapture of Federal Mortgage Subsidy. H&r block free online Tax Relief for Temporary Relocation. H&r block free online Employee Retention Credit. H&r block free online Employer Housing Credit and Exclusion. H&r block free online Demolition and Clean-up Costs. H&r block free online Increase in Rehabilitation Credit. H&r block free online Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. H&r block free online Clair, and Scott. H&r block free online 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. H&r block free online 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. H&r block free online 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. H&r block free online 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. H&r block free online 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. H&r block free online 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. H&r block free online Genevieve, St. H&r block free online Louis, the Independent City of St. H&r block free online Louis, Scott, Sullivan, and Worth. H&r block free online 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. H&r block free online 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. H&r block free online 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. H&r block free online 06/05/2008through07/25/2008 Wisconsin Lafayette. H&r block free online * For more details, go to www. H&r block free online fema. H&r block free online gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. H&r block free online Individuals. H&r block free online   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. H&r block free online A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. H&r block free online   A qualified contribution must also meet all of the following requirements. H&r block free online Be paid after May 1, 2008, and before January 1, 2009. H&r block free online The contribution must be for relief efforts in one or more Midwestern disaster areas. H&r block free online Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. H&r block free online   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. H&r block free online You can carry over any contributions you are not able to deduct for 2008 because of this limit. H&r block free online In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. H&r block free online Exception. H&r block free online   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. H&r block free online Corporations. H&r block free online   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. H&r block free online Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. H&r block free online The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. H&r block free online Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. H&r block free online Partners and shareholders. H&r block free online   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. H&r block free online More information. H&r block free online   For more information, see Publication 526 or Publication 542, Corporations. H&r block free online Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. H&r block free online Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. H&r block free online The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. H&r block free online 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. H&r block free online 41 cents per mile for the period July 1 through December 31, 2008. H&r block free online Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. H&r block free online You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. H&r block free online You cannot claim a deduction or credit for amounts you exclude. H&r block free online You must keep records of miles driven, time, place (or use), and purpose of the mileage. H&r block free online The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. H&r block free online 50. H&r block free online 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. H&r block free online 58. H&r block free online 5 cents per mile for the period July 1 through December 31, 2008. H&r block free online Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. H&r block free online The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. H&r block free online For more information, see Publication 547. H&r block free online Limits on personal casualty or theft losses. H&r block free online   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. H&r block free online Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. H&r block free online When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. H&r block free online A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. H&r block free online When to deduct the loss. H&r block free online   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. H&r block free online However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. H&r block free online Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. H&r block free online   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. H&r block free online Cross out “2008” and enter “2007” at the top of Form 4684. H&r block free online Time limit for making election. H&r block free online   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. H&r block free online The due date (without extensions) for filing your 2008 income tax return. H&r block free online The due date (with extensions) for filing your 2007 income tax return. H&r block free online Example. H&r block free online If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. H&r block free online Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. H&r block free online 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. H&r block free online Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). H&r block free online However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. H&r block free online For more information, see the Instructions for Form 4684. H&r block free online Net Operating Losses This benefit applies only to the counties in Table 1. H&r block free online Qualified disaster recovery assistance loss. H&r block free online   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. H&r block free online However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. H&r block free online In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. H&r block free online   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. H&r block free online Qualified disaster recovery assistance casualty loss. H&r block free online   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. H&r block free online For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. H&r block free online Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. H&r block free online More information. H&r block free online   For more information on NOLs, see Publication 536 or Publication 542, Corporations. H&r block free online IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. H&r block free online Definitions Qualified disaster recovery assistance distribution. H&r block free online   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. H&r block free online The distribution was made on or after the applicable disaster date and before January 1, 2010. H&r block free online Your main home was located in a Midwestern disaster area on the applicable disaster date. H&r block free online You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. H&r block free online 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. H&r block free online   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. H&r block free online Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. H&r block free online   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. H&r block free online If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. H&r block free online   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. H&r block free online Eligible retirement plan. H&r block free online   An eligible retirement plan can be any of the following. H&r block free online A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). H&r block free online A qualified annuity plan. H&r block free online A tax-sheltered annuity contract. H&r block free online A governmental section 457 deferred compensation plan. H&r block free online A traditional, SEP, SIMPLE, or Roth IRA. H&r block free online Main home. H&r block free online   Generally, your main home is the home where you live most of the time. H&r block free online A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. H&r block free online Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. H&r block free online Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. H&r block free online However, if you elect, you can include the entire distribution in your income in the year it was received. H&r block free online Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). H&r block free online However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. H&r block free online For more information, see Form 8930. H&r block free online Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. H&r block free online If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. H&r block free online Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. H&r block free online However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. H&r block free online You have three years from the day after the date you received the distribution to make a repayment. H&r block free online Amounts that are repaid are treated as a qualified rollover and are not included in income. H&r block free online Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. H&r block free online See Form 8930 for more information on how to report repayments. H&r block free online Exceptions. H&r block free online   You cannot repay the following types of distributions. H&r block free online Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). H&r block free online Required minimum distributions. H&r block free online 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. H&r block free online Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. H&r block free online If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. H&r block free online For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. H&r block free online To be a qualified distribution, the distribution must meet all of the following requirements. H&r block free online 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. H&r block free online The distribution was received after the date that was 6 months before the day after the applicable disaster date. H&r block free online The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. H&r block free online Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. H&r block free online Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. H&r block free online A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. H&r block free online You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. H&r block free online Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. H&r block free online The following benefits are available to qualified individuals. H&r block free online Increases to the limits for distributions treated as loans from employer plans. H&r block free online A 1-year suspension for payments due on plan loans. H&r block free online Qualified individual. H&r block free online   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. H&r block free online 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. H&r block free online Limits on plan loans. H&r block free online   The $50,000 limit for distributions treated as plan loans is increased to $100,000. H&r block free online In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. H&r block free online If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. H&r block free online One-year suspension of loan payments. H&r block free online   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. H&r block free online To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. H&r block free online Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. H&r block free online You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. H&r block free online Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. H&r block free online Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. H&r block free online Earned income. H&r block free online    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. H&r block free online If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. H&r block free online Joint returns. H&r block free online   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. H&r block free online If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. H&r block free online Making the election. H&r block free online   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. H&r block free online However, you can make the election for the additional child tax credit even if you do not take the EIC. H&r block free online   Electing to use your 2007 earned income can increase or decrease your EIC. H&r block free online Take the following steps to decide whether to make the election. H&r block free online Figure your 2008 EIC using your 2007 earned income. H&r block free online Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. H&r block free online Add the results of (1) and (2). H&r block free online Figure your 2008 EIC using your 2008 earned income. H&r block free online Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. H&r block free online Add the results of (4) and (5). H&r block free online Compare the results of (3) and (6). H&r block free online If (3) is larger than (6), it is to your benefit to make the election. H&r block free online If (3) is equal to or smaller than (6), making the election will not help you. H&r block free online   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. H&r block free online   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. H&r block free online Getting your 2007 tax return information. H&r block free online   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. H&r block free online You can also get this information by visiting the IRS website at www. H&r block free online irs. H&r block free online gov. H&r block free online   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. H&r block free online See Request for Copy or Transcript of Tax Return on page 11. H&r block free online Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. H&r block free online You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. H&r block free online The additional exemption amount is claimed on Form 8914. H&r block free online You can claim an additional exemption amount only one time for a specific individual. H&r block free online If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. H&r block free online The maximum additional exemption amount you can claim for all displaced individuals is $2,000. H&r block free online Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. H&r block free online The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. H&r block free online If married filing separately, the $2,000 can be divided in $500 increments between the spouses. H&r block free online For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. H&r block free online If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. H&r block free online In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). H&r block free online To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. H&r block free online If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. H&r block free online You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. H&r block free online You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. H&r block free online Food, clothing, or personal items consumed or used by the displaced individual. H&r block free online Reimbursement for the cost of any long distance telephone calls made by the displaced individual. H&r block free online Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. H&r block free online However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. H&r block free online Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. H&r block free online For more information, see Form 8914. H&r block free online Education Credits This benefit applies only to the counties in Table 1. H&r block free online The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. H&r block free online The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. H&r block free online The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. H&r block free online The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. H&r block free online This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. H&r block free online In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. H&r block free online Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. H&r block free online For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. H&r block free online For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. H&r block free online The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. H&r block free online The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. H&r block free online You will need to contact the eligible educational institution for qualified room and board costs. H&r block free online For more information, see Form 8863. H&r block free online See Form 8917 for the tuition and fees deduction. H&r block free online Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. H&r block free online Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. H&r block free online However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. H&r block free online This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. H&r block free online Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. H&r block free online Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. H&r block free online If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. H&r block free online 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. H&r block free online This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. H&r block free online You may also have to reduce certain tax attributes by the amount excluded. H&r block free online For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). H&r block free online Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. H&r block free online The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. H&r block free online However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. H&r block free online The IRS has exercised this authority as follows. H&r block free online In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. H&r block free online In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. H&r block free online You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. H&r block free online Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. H&r block free online An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. H&r block free online The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). H&r block free online Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). H&r block free online Use Form 5884-A to claim the credit. H&r block free online Employers affected by the severe storms, tornadoes, or flooding. H&r block free online   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. H&r block free online Eligible employer. H&r block free online   For this purpose, an eligible employer is any employer who meets all of the following. H&r block free online Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. H&r block free online Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. H&r block free online Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. H&r block free online Eligible employee. H&r block free online   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. H&r block free online An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. H&r block free online Qualified wages. H&r block free online   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. H&r block free online In addition, the wages must have been paid or incurred after the applicable disaster date. H&r block free online    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. H&r block free online    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). H&r block free online Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. H&r block free online Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. H&r block free online   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. H&r block free online For a special rule that applies to railroad employees, see section 51(h)(1)(B). H&r block free online   Qualified wages do not include the following. H&r block free online Wages paid to your dependent or a related individual. H&r block free online See section 51(i)(1). H&r block free online 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. H&r block free online Wages for services of replacement workers during a strike or lockout. H&r block free online   For more information, see Form 5884-A. H&r block free online Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. H&r block free online An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. H&r block free online The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. H&r block free online The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). H&r block free online Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). H&r block free online The employer must use Form 5884-A to claim the credit. H&r block free online A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. H&r block free online The employee cannot be your dependent or a related individual. H&r block free online See section 51(i)(1). H&r block free online For more information, see Form 5884-A. H&r block free online Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. H&r block free online You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. H&r block free online Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. H&r block free online Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. H&r block free online Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. H&r block free online The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. H&r block free online For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. H&r block free online For certified historic structures, the credit percentage is increased from 20% to 26%. H&r block free online For more information, see Form 3468, Investment Credit. H&r block free online Request for Copy or Transcript of Tax Return Request for copy of tax return. H&r block free online   You can use Form 4506 to order a copy of your tax return. H&r block free online Generally, there is a $57 fee for requesting each copy of a tax return. H&r block free online If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. H&r block free online Request for transcript of tax return. H&r block free online   You can use Form 4506-T to order a free transcript of your tax return. H&r block free online A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. H&r block free online You can also call 1-800-829-1040 to order a transcript. H&r block free online How To Get Tax Help Special IRS assistance. H&r block free online   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. H&r block free online We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. H&r block free online Call 1-866-562-5227 Monday through FridayIn English–7 a. H&r block free online m. H&r block free online to 10 p. H&r block free online m. H&r block free online local timeIn Spanish–8 a. H&r block free online m. H&r block free online to 9:30 p. H&r block free online m. H&r block free online local time   The IRS website at www. H&r block free online irs. H&r block free online gov has notices and other tax relief information. H&r block free online Check it periodically for any new guidance. H&r block free online 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. H&r block free online By selecting the method that is best for you, you will have quick and easy access to tax help. H&r block free online Contacting your Taxpayer Advocate. H&r block free online   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. H&r block free online Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. H&r block free online Our service is free, confidential, and tailored to meet your needs. H&r block free online You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. H&r block free online TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. H&r block free online This includes businesses as well as individuals. H&r block free online TAS employees know the IRS and how to navigate it. H&r block free online We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. H&r block free online TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. H&r block free online You can call your local advocate, whose number is in your phone book, in Pub. H&r block free online 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. H&r block free online irs. H&r block free online gov/advocate. H&r block free online You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. H&r block free online You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. H&r block free online taxtoolkit. H&r block free online irs. H&r block free online gov. H&r block free online Low Income Taxpayer Clinics (LITCs). H&r block free online   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. H&r block free online LITCs are independent from the IRS. H&r block free online Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. H&r block free online If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. H&r block free online For more information, see Publication 4134, Low Income Taxpayer Clinic List. H&r block free online This publication is available at www. H&r block free online irs. H&r block free online gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. H&r block free online Free tax services. H&r block free online   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. H&r block free online It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. H&r block free online It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. H&r block free online   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. H&r block free online Free help with your return. H&r block free online   Free help in preparing your return is available nationwide from IRS-trained volunteers. H&r block free online The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H&r block free online Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. H&r block free online To find the nearest VITA or TCE site, call 1-800-829-1040. H&r block free online   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block free online To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. H&r block free online aarp. H&r block free online org/money/taxaide. H&r block free online   For more information on these programs, go to www. H&r block free online irs. H&r block free online gov and enter keyword “VITA” in the upper right-hand corner. H&r block free online Internet. H&r block free online You can access the IRS website at www. H&r block free online irs. H&r block free online gov 24 hours a day, 7 days a week to: E-file your return. H&r block free online Find out about commercial tax preparation and e-file services available free to eligible taxpayers. H&r block free online Check the status of your 2009 refund. H&r block free online Go to www. H&r block free online irs. H&r block free online gov and click on Where's My Refund. H&r block free online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. H&r block free online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&r block free online Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block free online Download forms, instructions, and publications. H&r block free online Order IRS products online. H&r block free online Research your tax questions online. H&r block free online Search publications online by topic or keyword. H&r block free online Use the online Internal Revenue Code, Regulations, or other official guidance. H&r block free online View Internal Revenue Bulletins (IRBs) published in the last few years. H&r block free online Figure your withholding allowances using the withholding calculator online at www. H&r block free online irs. H&r block free online gov/individuals. H&r block free online Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. H&r block free online Sign up to receive local and national tax news by email. H&r block free online Get information on starting and operating a small business. H&r block free online Phone. H&r block free online Many services are available by phone. H&r block free online Ordering forms, instructions, and publications. H&r block free online Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. H&r block free online You should receive your order within 10 days. H&r block free online Asking tax questions. H&r block free online Call the IRS with your tax questions at 1-800-829-1040. H&r block free online Solving problems. H&r block free online You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. H&r block free online An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. H&r block free online Call your local Taxpayer Assistance Center for an appointment. H&r block free online To find the number, go to www. H&r block free online irs. H&r block free online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&r block free online TTY/TDD equipment. H&r block free online If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. H&r block free online TeleTax topics. H&r block free online Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. H&r block free online Refund information. H&r block free online To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). H&r block free online Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. H&r block free online If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). H&r block free online Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block free online Refunds are sent out weekly on Fridays. H&r block free online If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. H&r block free online Other refund information. H&r block free online To check the status of a prior year refund or amended return refund, call 1-800-829-1954. H&r block free online Evaluating the quality of our telephone services. H&r block free online To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. H&r block free online One method is for a second IRS representative to listen in on or record random telephone calls. H&r block free online Another is to ask some callers to complete a short survey at the end of the call. H&r block free online Walk-in. H&r block free online Many products and services are available on a walk-in basis. H&r block free online Products. H&r block free online You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block free online Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. H&r block free online Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. H&r block free online Services. H&r block free online You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. H&r block free online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H&r block free online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. H&r block free online No appointment is necessary—just walk in. H&r block free online If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. H&r block free online A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. H&r block free online If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. H&r block free online All other issues will be handled without an appointment. H&r block free online To find the number of your local office, go to www. H&r block free online irs. H&r block free online gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. H&r block free online Mail. H&r block free online You can send your order for forms, instructions, and publications to the address below. H&r block free online You should receive a response within 10 days after your request is received. H&r block free online Internal Revenue Service1201 N. H&r block free online Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. H&r block free online You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. H&r block free online Prior-year forms, instructions, and publications. H&r block free online Tax Map: an electronic research tool and finding aid. H&r block free online Tax law frequently asked questions. H&r block free online Tax Topics from the IRS telephone response system. H&r block free online Internal Revenue Code—Title 26 of the U. H&r block free online S. H&r block free online Code. H&r block free online Fill-in, print, and save features for most tax forms. H&r block free online Internal Revenue Bulletins. H&r block free online Toll-free and email technical support. H&r block free online Two releases during the year. H&r block free online – The first release will ship the beginning of January 2010. H&r block free online – The final release will ship the beginning of March 2010. H&r block free online Purchase the DVD from National Technical Information Service (NTIS) at www. H&r block free online irs. H&r block free online gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). H&r block free online Prev  Up  Next   Home   More Online Publications