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H&r Block Online Filing

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H&r Block Online Filing

H&r block online filing 8. H&r block online filing   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. H&r block online filing Half-time student. H&r block online filing How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. H&r block online filing ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. H&r block online filing Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. H&r block online filing If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. H&r block online filing You cannot deduct either payments or contributions to a QTP. H&r block online filing For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. H&r block online filing What is the tax benefit of a QTP. H&r block online filing   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. H&r block online filing See Are Distributions Taxable , later, for more information. H&r block online filing    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. H&r block online filing See Coordination With American Opportunity and Lifetime Learning Credits, later. H&r block online filing What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. H&r block online filing QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. H&r block online filing The program must meet certain requirements. H&r block online filing Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. H&r block online filing Qualified education expenses. H&r block online filing   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). H&r block online filing As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. H&r block online filing See Half-time student , later. H&r block online filing The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. H&r block online filing Tuition and fees. H&r block online filing Books, supplies, and equipment. H&r block online filing Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. H&r block online filing Expenses for room and board must be incurred by students who are enrolled at least half-time. H&r block online filing The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. H&r block online filing 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 online filing The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. H&r block online filing You will need to contact the eligible educational institution for qualified room and board costs. H&r block online filing    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. H&r block online filing Designated beneficiary. H&r block online filing   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. H&r block online filing The designated beneficiary can be changed after participation in the QTP begins. H&r block online filing If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. H&r block online filing Half-time student. H&r block online filing   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. H&r block online filing Eligible educational institution. H&r block online filing   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. H&r block online filing S. H&r block online filing Department of Education. H&r block online filing It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. H&r block online filing The educational institution should be able to tell you if it is an eligible educational institution. H&r block online filing   Certain educational institutions located outside the United States also participate in the U. H&r block online filing S. H&r block online filing Department of Education's Federal Student Aid (FSA) programs. H&r block online filing   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. H&r block online filing There are no income restrictions on the individual contributors. H&r block online filing You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. H&r block online filing   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. H&r block online filing This is a return of the investment in the plan. H&r block online filing The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). H&r block online filing Earnings and return of investment. H&r block online filing    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. H&r block online filing The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). H&r block online filing Form 1099-Q should be sent to you by January 31, 2014. H&r block online filing Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. H&r block online filing Adjusted qualified education expenses. H&r block online filing   This amount is the total qualified education expenses reduced by any tax-free educational assistance. H&r block online filing Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. H&r block online filing Taxable earnings. H&r block online filing   Use the following steps to figure the taxable part. H&r block online filing Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. H&r block online filing The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. H&r block online filing Subtract the amount figured in (1) from the total distributed earnings. H&r block online filing The result is the amount the beneficiary must include in income. H&r block online filing Report it on Form 1040 or Form 1040NR, line 21. H&r block online filing Example 1. H&r block online filing In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. H&r block online filing Over the years they contributed $18,000 to the account. H&r block online filing The total balance in the account was $27,000 on the date the distribution was made. H&r block online filing In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. H&r block online filing She paid her college expenses from the following sources. H&r block online filing   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. H&r block online filing   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. H&r block online filing Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. H&r block online filing Sara figures the taxable part of the distributed earnings as follows. H&r block online filing   1. H&r block online filing $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. H&r block online filing $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. H&r block online filing Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. H&r block online filing This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. H&r block online filing Example 2. H&r block online filing Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). H&r block online filing   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. H&r block online filing   1. H&r block online filing $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. H&r block online filing $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). H&r block online filing This represents distributed earnings not used for adjusted qualified education expenses. H&r block online filing Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. H&r block online filing For purposes of this allocation, disregard any qualified elementary and secondary education expenses. H&r block online filing Example 3. H&r block online filing Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. H&r block online filing In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. H&r block online filing   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. H&r block online filing Note. H&r block online filing If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . H&r block online filing Coordination With Tuition and Fees Deduction. H&r block online filing   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. H&r block online filing Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. H&r block online filing You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. H&r block online filing Your basis is the total amount of contributions to that QTP account. H&r block online filing You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. H&r block online filing If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. H&r block online filing ) from all such accounts in order to determine your taxable earnings for the year. H&r block online filing By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. H&r block online filing Example 1. H&r block online filing In 2013, Taylor received a final distribution of $1,000 from QTP #1. H&r block online filing His unrecovered basis in that account before the distribution was $3,000. H&r block online filing If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). H&r block online filing Example 2. H&r block online filing Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. H&r block online filing His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). H&r block online filing Taylor's adjusted qualified education expenses for 2013 totaled $6,000. H&r block online filing In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. H&r block online filing   1. H&r block online filing $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. H&r block online filing $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. H&r block online filing $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. H&r block online filing Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). H&r block online filing Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. H&r block online filing Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. H&r block online filing Exceptions. H&r block online filing   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. H&r block online filing Made because the designated beneficiary is disabled. H&r block online filing A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. H&r block online filing A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. H&r block online filing Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. H&r block online filing Made on account of the attendance of the designated beneficiary at a U. H&r block online filing S. H&r block online filing military academy (such as the USNA at Annapolis). H&r block online filing This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. H&r block online filing S. H&r block online filing Code) attributable to such attendance. H&r block online filing Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. H&r block online filing ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. H&r block online filing Figuring the additional tax. H&r block online filing    Use Part II of Form 5329, to figure any additional tax. H&r block online filing Report the amount on Form 1040, line 58, or Form 1040NR, line 56. H&r block online filing Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. H&r block online filing In addition, the designated beneficiary can be changed without transferring accounts. H&r block online filing Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). H&r block online filing An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. H&r block online filing Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. H&r block online filing These are not taxable distributions. H&r block online filing Members of the beneficiary's family. H&r block online filing   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. H&r block online filing Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. H&r block online filing Brother, sister, stepbrother, or stepsister. H&r block online filing Father or mother or ancestor of either. H&r block online filing Stepfather or stepmother. H&r block online filing Son or daughter of a brother or sister. H&r block online filing Brother or sister of father or mother. H&r block online filing Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. H&r block online filing The spouse of any individual listed above. H&r block online filing First cousin. H&r block online filing Example. H&r block online filing When Aaron graduated from college last year he had $5,000 left in his QTP. H&r block online filing He wanted to give this money to his younger brother, who was in junior high school. H&r block online filing In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. H&r block online filing If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. H&r block online filing Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. H&r block online filing See Members of the beneficiary's family , earlier. H&r block online filing Example. H&r block online filing Assume the same situation as in the last example. H&r block online filing Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. H&r block online filing Prev  Up  Next   Home   More Online Publications

.gov Reform Effort: Improving Federal Websites

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Digital Government Strategy

The White House released its Digital Government Strategy, entitled Digital Government: Building a 21st Century Platform to Better Serve the American People, on May 23, 2012. You can also download the Digital Government Strategy as a PDF.

The strategy is a plan for delivering better online service to the American people, with three main objectives:

  • Enable citizens and an increasingly mobile workforce to access high-quality digital government information and services anywhere, anytime, on any device.
  • Ensure that as the government adjusts to this new digital world, we seize the opportunity to procure and manage devices, applications, and data in smart, secure and affordable ways.
  • Unlock the power of government data to spur innovation across our Nation and improve the quality of services for the American people.

The Digital Government Strategy was created from a broad range of input across government: the Mobility Strategy and Web Reform Task Forces, the Office of Management and Budget, the General Services Administration, Federal CIOs, new media directors, and web managers. The Strategy also draws on research from the State of the Federal Web Report (PDF) and public input from the National Dialogue for Improving Federal Websites and the National Dialogue on the Federal Mobility Strategy.

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What is the .gov reform effort?

The .gov reform effort began in 2011 as part of President Obama's Campaign to Cut Waste, identifying unnecessary websites that can be consolidated into other websites to reduce costs and improve the quality of service to the American public.

The reform effort led to the development of a federal web strategy, which was merged with the federal mobility strategy to create the Digital Government Strategy. This broader initiative focuses not only on website consolidation, but also on innovating with less and delivering better quality content and information to the public across multiple platforms and devices.

What is the federal government doing to improve federal websites?

In the June 13, 2011, OMB Memorandum M-11-24, Implementing Executive Order 13571 on Streamlining Service Delivery and Improving Customer Service (PDF), agencies are directed to improve online services and eliminate wasteful spending. They must work to manage web resources more efficiently and assure that valuable content is readily accessible and available online. To date, the reform effort has:

  • Instituted a freeze on the approval of new .gov domain names and developed stronger criteria for getting a new domain.
  • Set up the .gov Reform Task Force to recommend updates to federal web guidelines and policies.
  • Posted and updated a list of all registered .gov domain names on Data.gov.
  • Asked agencies to identify sites that can be eliminated, consolidated, and/or streamlined.
  • Conducted an inventory of federal domains and sites, a survey of federal web governance policies and a national dialogue on improving federal web sites, and used the data to create the State of the Federal Web report.
  • Required agencies to develop Web Improvement Plans (included in the State of the Federal Web Report).
  • Worked with others across government to develop the Digital Government Strategy.

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Who's responsible for managing this effort?

The Office of Management and Budget (OMB), the General Services Administration (GSA), the Office of Science and Technology Policy (OSTP), the Chief Information Officers Council, and the Federal Web Managers Council are working with agencies to manage this effort. The .gov Task Force, whose members are listed below, is leading this effort.

Where can I see a list of federal websites?

The list of federal executive branch .gov domains was published July 12, 2011 on Data.gov. It does not include .gov domains/URLs in the federal legislative or judicial branches or from state, local, or tribal governments. It also does not include sub-domains that are below the root domain, such as ers.usda.gov or niaid.nih.gov.

Since each domain can have an unlimited number of potential websites and URLs under them, the total number of websites in the entire federal government is much larger than the number of domains listed on Data.gov. The inventory will allow us to more closely identify the total number of federal websites over time.

The list of domains will be regularly updated and published on Data.gov. Putting the list on Data.gov will have several benefits:

  • Provide increased access to, and transparency of, government data.
  • Foster accountability in how we manage our federal websites and encourage input from public and private sector experts, customers, developers, and other members of the public.
  • Make it easier for agencies to see the websites they own, that are owned by other agencies, and to increase opportunities for collaboration across government.

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Who is on the .gov Task Force and how were they selected?

The Federal Chief Information Officer selected the members of the .gov Task Force, representing a broad range of agencies and a mix of perspectives and skills.

Task force members:

  • Les Benito, Director, Public Web at Defense Media Activity
  • Gray Brooks, Associate CIO, Federal Communications Commission
  • Sheila Campbell, Director, Center for Excellence in Digital Government, Office of Citizen Services, General Services Administration
  • Sarah Crane, Director, USA.gov, Office of Citizen Services, General Services Administration
  • Cammie Croft, Senior Advisor, Director of New Media and Citizen Engagement, Department of Energy
  • Linda Cureton, Chief Information Officer, NASA
  • Terry Davis, IT Specialist, Department of Defense
  • Nick Fraser, Office of Information and Regulatory Affairs, Office of Management and Budget, Executive Office of the President
  • Miguel Gomez, Director, AIDS.gov, Health and Human Services
  • Jeffrey Levy, Director of Web Communications, Environmental Protection Agency, and Co-Chair, Federal Web Managers Council
  • Dan Munz, IT Specialist, Consumer Financial Protection Bureau
  • Adam Neufeld, Office of Management and Budget, Executive Office of the President
  • Todd Park, U.S. Chief Technology Officer
  • Macon Phillips, Director of Digital Strategy, The White House
  • Stacy Riggs, Office of Government-wide Policy, General Services Administration
  • Rand Ruggieri, EGov Program Manager, Department of Commerce
  • Janet Stevens, Chief Information Officer, Food Safety and Inspection Service, Department of Agriculture
  • Kodiak Starr, Creative Director of New Media, Executive Office of the President
  • Haley Van Dyck, Office of E-Gov and Information Technology, Office of Management and Budget, Executive Office of the President
  • Chris Vein, Deputy U.S. Chief Technology Officer for Government Innovation, Office of Science and Technology Policy, Executive Office of the President
  • Jim Wilson, Senior Editor, NASA.gov

We plan to consult with additional subject matter experts, customers, and others as needed, to provide expertise on such areas as user-centered design, search, information management policy, privacy and security issues, and overall Internet trends such as the growth of mobile and social media.

How was the public involved in improving federal websites?

During this initiative we've invited you to join the conversation about improving federal websites. Releasing the .gov dataset on Data.gov was the first step. We enabled commenting on the dataset, and considered your ideas and comments as we developed the domain inventory.

As we've seen in other efforts, making government data transparent can spark the creativity of many bright minds across the country. We hope the public will continue to explore, discuss, and remix this data, and maybe even use it to map the .gov domain in ways we haven't seen before.

From September 19–30, 2011, we hosted a "national dialogue"–an online conversation that brought together experts, innovators, and ordinary citizens who rely on federal information every day. We discussed how federal agencies can learn from, and contribute to, the best practices of the modern web. It was a discussion filled with ideas and energy.

If you have questions about the .gov Task Force, contact Alycia Piazza at alycia.piazza@gsa.gov.

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Content Lead: Natalie Davidson and Andrea Sigritz
Page Reviewed/Updated: October 22, 2013

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The H&r Block Online Filing

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