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How Do You Ammend A Tax Return

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How Do You Ammend A Tax Return

How do you ammend a tax return Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. How do you ammend a tax return Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane 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 Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. How do you ammend a tax return Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. How do you ammend a tax return The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. How do you ammend a tax return Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. How do you ammend a tax return The Katrina covered disaster area covers the following areas in four states. How do you ammend a tax return Alabama. How do you ammend a tax return   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. How do you ammend a tax return Florida. How do you ammend a tax return   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. How do you ammend a tax return Louisiana. How do you ammend a tax return   All parishes. How do you ammend a tax return Mississippi. How do you ammend a tax return   All counties. How do you ammend a tax return Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. How do you ammend a tax return The GO Zone covers the following areas in three states. How do you ammend a tax return Alabama. How do you ammend a tax return   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. How do you ammend a tax return Louisiana. How do you ammend a tax return   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. How do you ammend a tax return Bernard, St. How do you ammend a tax return Charles, St. How do you ammend a tax return Helena, St. How do you ammend a tax return James, St. How do you ammend a tax return John the Baptist, St. How do you ammend a tax return Martin, St. How do you ammend a tax return Mary, St. How do you ammend a tax return Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. How do you ammend a tax return Mississippi. How do you ammend a tax return   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. How do you ammend a tax return Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. How do you ammend a tax return This area covers the entire states of Louisiana and Texas. How do you ammend a tax return Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. How do you ammend a tax return The Rita GO Zone covers the following areas in two states. How do you ammend a tax return Louisiana. How do you ammend a tax return   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. How do you ammend a tax return Landry, St. How do you ammend a tax return Martin, St. How do you ammend a tax return Mary, St. How do you ammend a tax return Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. How do you ammend a tax return Texas. How do you ammend a tax return   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. How do you ammend a tax return Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. How do you ammend a tax return The Hurricane Wilma disaster area covers the entire state of Florida. How do you ammend a tax return Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. How do you ammend a tax return The Wilma covered disaster area covers the following counties. How do you ammend a tax return Florida. How do you ammend a tax return   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. How do you ammend a tax return Lucie, and Sarasota. How do you ammend a tax return Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. How do you ammend a tax return The Wilma GO Zone covers the following counties. How do you ammend a tax return Florida. How do you ammend a tax return   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. How do you ammend a tax return Lucie. How do you ammend a tax return Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. How do you ammend a tax return The extension applies to deadlines (either an original or extended due date) that occur during the following periods. How do you ammend a tax return After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. How do you ammend a tax return After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. How do you ammend a tax return After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. How do you ammend a tax return Affected taxpayer. How do you ammend a tax return   The following taxpayers are eligible for the extension. How do you ammend a tax return Any individual whose main home is located in a covered disaster area. How do you ammend a tax return Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. How do you ammend a tax return Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. How do you ammend a tax return The main home or principal place of business does not have to be located in the covered area. How do you ammend a tax return Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. How do you ammend a tax return Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. How do you ammend a tax return Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. How do you ammend a tax return However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. How do you ammend a tax return The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. How do you ammend a tax return   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. How do you ammend a tax return Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. How do you ammend a tax return Acts extended. How do you ammend a tax return   Deadlines for performing the following acts are extended. How do you ammend a tax return Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. How do you ammend a tax return Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. How do you ammend a tax return This includes making estimated tax payments. How do you ammend a tax return Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. How do you ammend a tax return Filing certain petitions with the Tax Court. How do you ammend a tax return Filing a claim for credit or refund of any tax. How do you ammend a tax return Bringing suit upon a claim for credit or refund. How do you ammend a tax return Certain other acts described in Revenue Procedure 2005-27. How do you ammend a tax return You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. How do you ammend a tax return irs. How do you ammend a tax return gov/pub/irs-irbs/irb05-20. How do you ammend a tax return pdf. How do you ammend a tax return Forgiveness of interest and penalties. How do you ammend a tax return   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. How do you ammend a tax return Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. How do you ammend a tax return   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. How do you ammend a tax return A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. How do you ammend a tax return   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. How do you ammend a tax return You can carry over any contributions you are not able to deduct for 2005 because of this limit. How do you ammend a tax return In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. How do you ammend a tax return Exception. How do you ammend a tax return   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. How do you ammend a tax return Corporations. How do you ammend a tax return   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. How do you ammend a tax return 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. How do you ammend a tax return Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. How do you ammend a tax return Partners and shareholders. How do you ammend a tax return   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. How do you ammend a tax return More information. How do you ammend a tax return   For more information, see Publication 526 or Publication 542, Corporations. How do you ammend a tax return Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. How do you ammend a tax return Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. How do you ammend a tax return 29 cents per mile for the period August 25 through August 31, 2005. How do you ammend a tax return 34 cents per mile for the period September 1 through December 31, 2005. How do you ammend a tax return 32 cents per mile for the period January 1 through December 31, 2006. How do you ammend a tax return Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. How do you ammend a tax return You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. How do you ammend a tax return You must keep records of miles driven, time, place (or use), and purpose of the mileage. How do you ammend a tax return The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. How do you ammend a tax return 40. How do you ammend a tax return 5 cents per mile for the period August 25 through August 31, 2005. How do you ammend a tax return 48. How do you ammend a tax return 5 cents per mile for the period September 1 through December 31, 2005. How do you ammend a tax return 44. How do you ammend a tax return 5 cents per mile for the period January 1 through December 31, 2006. How do you ammend a tax return Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. How do you ammend a tax return “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. How do you ammend a tax return The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. How do you ammend a tax return The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. How do you ammend a tax return For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). How do you ammend a tax return For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). How do you ammend a tax return Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. How do you ammend a tax return . How do you ammend a tax return The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. How do you ammend a tax return The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. How do you ammend a tax return Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. How do you ammend a tax return For more information, see Publication 547. How do you ammend a tax return Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. How do you ammend a tax return   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. How do you ammend a tax return Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. How do you ammend a tax return Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. How do you ammend a tax return Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. How do you ammend a tax return Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. How do you ammend a tax return Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. How do you ammend a tax return   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. How do you ammend a tax return However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. How do you ammend a tax return Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. How do you ammend a tax return If you make this election, use the following additional instructions to complete your forms. How do you ammend a tax return   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. How do you ammend a tax return They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. How do you ammend a tax return   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. How do you ammend a tax return The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. How do you ammend a tax return The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. How do you ammend a tax return If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. How do you ammend a tax return If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. How do you ammend a tax return , Time limit for making election. How do you ammend a tax return   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. How do you ammend a tax return The due date (without extensions) for filing your 2005 income tax return. How do you ammend a tax return The due date (with extensions) for filing your 2004 income tax return. How do you ammend a tax return Example. How do you ammend a tax return If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. How do you ammend a tax return 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. How do you ammend a tax return 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). How do you ammend a tax return However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. How do you ammend a tax return For more information, see the Instructions for Form 4684. How do you ammend a tax return Net Operating Losses Qualified GO Zone loss. How do you ammend a tax return   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. How do you ammend a tax return However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. How do you ammend a tax return In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. How do you ammend a tax return   A qualified GO Zone 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 GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone 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 August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. How do you ammend a tax return Qualified GO Zone casualty loss. How do you ammend a tax return   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. How do you ammend a tax return For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. How do you ammend a tax return Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. How do you ammend a tax return 5-year NOL carryback of certain timber losses. How do you ammend a tax return   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. How do you ammend a tax return You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. How do you ammend a tax return August 27, 2005, if any portion of the property is located in the GO Zone. How do you ammend a tax return September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). How do you ammend a tax return October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). How do you ammend a tax return   These rules will not apply after 2006. How do you ammend a tax return   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. How do you ammend a tax return More information. How do you ammend a tax return   For more information on NOLs, see Publication 536 or Publication 542, Corporations. How do you ammend a tax return 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 Hurricane Katrina, Rita, or Wilma. How do you ammend a tax return Definitions Qualified hurricane distribution. How do you ammend a tax return   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. How do you ammend a tax return The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. How do you ammend a tax return Your main home was located in a hurricane disaster area listed below on the date shown for that area. How do you ammend a tax return August 28, 2005, for the Hurricane Katrina disaster area. How do you ammend a tax return September 23, 2005, for the Hurricane Rita disaster area. How do you ammend a tax return October 23, 2005, for the Hurricane Wilma disaster area. How do you ammend a tax return You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. How do you ammend a tax return 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. How do you ammend a tax return   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 hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. How do you ammend a tax return Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. How do you ammend a tax return   The total of your qualified hurricane distributions from all plans is limited to $100,000. How do you ammend a tax return 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. How do you ammend a tax return   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. How do you ammend a tax return Eligible retirement plan. How do you ammend a tax return   An eligible retirement plan can be any of the following. How do you ammend a tax return A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). How do you ammend a tax return A qualified annuity plan. How do you ammend a tax return A tax-sheltered annuity contract. How do you ammend a tax return A governmental section 457 deferred compensation plan. How do you ammend a tax return A traditional, SEP, SIMPLE, or Roth IRA. How do you ammend a tax return Main home. How do you ammend a tax return   Generally, your main home is the home where you live most of the time. How do you ammend a tax return A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. How do you ammend a tax return Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. How do you ammend a tax return However, if you elect, you can include the entire distribution in your income in the year it was received. How do you ammend a tax return Qualified hurricane 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). How do you ammend a tax return However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. How do you ammend a tax return For more information, see Form 8915. How do you ammend a tax return Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. How do you ammend a tax return Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. How do you ammend a tax return However, see Exceptions below for qualified hurricane distributions you cannot repay. How do you ammend a tax return You have three years from the day after the date you received the distribution to make a repayment. How do you ammend a tax return Amounts that are repaid are treated as a qualified rollover and are not included in income. How do you ammend a tax return Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. How do you ammend a tax return See Form 8915 for more information on how to report repayments. How do you ammend a tax return Exceptions. How do you ammend a tax return   You cannot repay the following types of distributions. How do you ammend a tax return Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). How do you ammend a tax return Required minimum distributions. How do you ammend a tax return 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. How do you ammend a tax return 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 Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). How do you ammend a tax return For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. How do you ammend a tax return To be a qualified distribution, the distribution must meet all of the following requirements. How do you ammend a tax return 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. How do you ammend a tax return The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. How do you ammend a tax return The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. How do you ammend a tax return Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. How do you ammend a tax return Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. How do you ammend a tax return A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. How do you ammend a tax return You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. How do you ammend a tax return Loans From Qualified Plans The following benefits are available to qualified individuals. How do you ammend a tax return Increases to the limits for distributions treated as loans from employer plans. How do you ammend a tax return A 1-year suspension for payments due on plan loans. How do you ammend a tax return Qualified individual. How do you ammend a tax return   You are a qualified individual if any of the following apply. How do you ammend a tax return Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. How do you ammend a tax return Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. How do you ammend a tax return Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. How do you ammend a tax return 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. How do you ammend a tax return Limits on plan loans. How do you ammend a tax return   The $50,000 limit for distributions treated as plan loans is increased to $100,000. How do you ammend a tax return In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. How do you ammend a tax return The higher limits apply only to loans received during the following period. How do you ammend a tax return If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. How do you ammend a tax return If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. How do you ammend a tax return If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. How do you ammend a tax return One-year suspension of loan payments. How do you ammend a tax return   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. How do you ammend a tax return To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. How do you ammend a tax return September 23, 2005, if your main home was located in the Hurricane Rita disaster area. How do you ammend a tax return October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. How do you ammend a tax return If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. How do you ammend a tax return Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. How do you ammend a tax return Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. How do you ammend a tax return Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. How do you ammend a tax return Your main home on September 23, 2005, was in the Rita GO Zone. How do you ammend a tax return Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. How do you ammend a tax return Your main home on October 23, 2005, was in the Wilma GO Zone. How do you ammend a tax return Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. How do you ammend a tax return Earned income. How do you ammend a tax return    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. How do you ammend a tax return 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. How do you ammend a tax return Joint returns. How do you ammend a tax return   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. How do you ammend a tax return If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. How do you ammend a tax return Making the election. How do you ammend a tax return   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. How do you ammend a tax return However, you can make the election for the additional child tax credit even if you do not take the EIC. How do you ammend a tax return   Electing to use your 2004 earned income may increase or decrease your EIC. How do you ammend a tax return Take the following steps to decide whether to make the election. How do you ammend a tax return Figure your 2005 EIC using your 2004 earned income. How do you ammend a tax return Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. How do you ammend a tax return Add the results of (1) and (2). How do you ammend a tax return Figure your 2005 EIC using your 2005 earned income. How do you ammend a tax return Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. How do you ammend a tax return Add the results of (4) and (5). How do you ammend a tax return Compare the results of (3) and (6). How do you ammend a tax return If (3) is larger than (6), it is to your benefit to make the election. How do you ammend a tax return If (3) is equal to or smaller than (6), making the election will not help you. How do you ammend a tax return   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. How do you ammend a tax return   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 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. How do you ammend a tax return   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. How do you ammend a tax return When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). How do you ammend a tax return Getting your 2004 tax return information. How do you ammend a tax return   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. How do you ammend a tax return You can also get this information by visiting the IRS website at www. How do you ammend a tax return irs. How do you ammend a tax return gov. How do you ammend a tax return   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. How do you ammend a tax return See Request for Copy or Transcript of Tax Return on page 16. How do you ammend a tax return Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. How do you ammend a tax return The additional exemption amount is claimed on new Form 8914. How do you ammend a tax return The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. How do you ammend a tax return The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). How do you ammend a tax return The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. How do you ammend a tax return 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. How do you ammend a tax return If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. How do you ammend a tax return 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). How do you ammend a tax return To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. How do you ammend a tax return If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, 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. How do you ammend a tax return You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. How do you ammend a tax return You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. How do you ammend a tax return Food, clothing, or personal items consumed or used by the displaced individual. How do you ammend a tax return Reimbursement for the cost of any long distance telephone calls made by the displaced individual. How do you ammend a tax return Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. How do you ammend a tax return 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. How do you ammend a tax return 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. How do you ammend a tax return For more information, see Form 8914. How do you ammend a tax return Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. How do you ammend a tax return The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. How do you ammend a tax return The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. How do you ammend a tax return The definition of qualified education expenses for a GOZ student also has been expanded. How do you ammend a tax return In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a GOZ student include the following. How do you ammend a tax return Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. How do you ammend a tax return For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. How do you ammend a tax return 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. How do you ammend a tax return 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. How do you ammend a tax return The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. How do you ammend a tax return You will need to contact the eligible educational institution for qualified room and board costs. How do you ammend a tax return For more information, see Form 8863. How do you ammend a tax return Recapture of Federal Mortgage Subsidy 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. How do you ammend a tax return 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. How do you ammend a tax return This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. How do you ammend a tax return Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. How do you ammend a tax return If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. How do you ammend a tax return 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. How do you ammend a tax return This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. How do you ammend a tax return You may also have to reduce certain tax attributes by the amount excluded. How do you ammend a tax return For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). How do you ammend a tax return Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. How do you ammend a tax return However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. How do you ammend a tax return The IRS has exercised this authority as follows. How do you ammend a tax return 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 Hurricane Katrina, Rita, or Wilma. How do you ammend a tax return 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 Hurricane Katrina, Rita, or Wilma. How do you ammend a tax return You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. How do you ammend a tax return You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. How do you ammend a tax return You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. How do you ammend a tax return Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. How do you ammend a tax return The 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). How do you ammend a tax return The special allowance applies only for the first year the property is placed in service. How do you ammend a tax return The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). How do you ammend a tax return There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. How do you ammend a tax return You can elect not to deduct the special GO Zone depreciation allowance for qualified property. How do you ammend a tax return If you make this election for any property, it applies to all property in the same class placed in service during the year. How do you ammend a tax return Qualified GO Zone property. How do you ammend a tax return   Property that qualifies for the special GO Zone depreciation allowance includes the following. How do you ammend a tax return Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. How do you ammend a tax return Water utility property. How do you ammend a tax return Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. How do you ammend a tax return (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. How do you ammend a tax return ) Qualified leasehold improvement property. How do you ammend a tax return Nonresidential real property and residential rental property. How do you ammend a tax return   For more information on this property, see Publication 946. How do you ammend a tax return Other tests to be met. How do you ammend a tax return   To be qualified GO Zone property, the property must also meet all of the following tests. How do you ammend a tax return You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. How do you ammend a tax return The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). How do you ammend a tax return Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. How do you ammend a tax return The original use of the property in the GO Zone must begin with you after August 27, 2005. How do you ammend a tax return Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. How do you ammend a tax return Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. How do you ammend a tax return Excepted property. How do you ammend a tax return   Qualified GO Zone property does not include any of the following. How do you ammend a tax return Property required to be depreciated using the Alternative Depreciation System (ADS). How do you ammend a tax return Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. How do you ammend a tax return Property for which you are claiming a commercial revitalization deduction. How do you ammend a tax return Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. How do you ammend a tax return Any gambling or animal racing property (as defined below). How do you ammend a tax return Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. How do you ammend a tax return   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. How do you ammend a tax return Recapture of special allowance. How do you ammend a tax return   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. How do you ammend a tax return Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. How do you ammend a tax return Increased dollar limit. How do you ammend a tax return   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). How do you ammend a tax return   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. How do you ammend a tax return Qualified section 179 GO Zone property. How do you ammend a tax return   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). How do you ammend a tax return Section 179 property does not include nonresidential real property or residential rental property. How do you ammend a tax return 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. How do you ammend a tax return Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. How do you ammend a tax return Hurricane Katrina employee. How do you ammend a tax return   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. How do you ammend a tax return Qualified wages. How do you ammend a tax return   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. How do you ammend a tax return However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. How do you ammend a tax return   For more information, see Form 5884. How do you ammend a tax return Certification requirements. How do you ammend a tax return   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. How do you ammend a tax return An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. How do you ammend a tax return The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. How do you ammend a tax return Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. How do you ammend a tax return Instead, the employer should keep these Forms 8850 with the employer's other records. How do you ammend a tax return For more information, see Form 8850 and its instructions. How do you ammend a tax return Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. How do you ammend a tax return The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). How do you ammend a tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). How do you ammend a tax return Use Form 5884-A to claim the credit. How do you ammend a tax return See the following rules and definitions for each hurricane. How do you ammend a tax return Employers affected by Hurricane Katrina. How do you ammend a tax return   The following definitions apply to employers affected by Hurricane Katrina. How do you ammend a tax return Eligible employer. How do you ammend a tax return   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. How do you ammend a tax return Eligible employee. How do you ammend a tax return   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. How do you ammend a tax return An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. How do you ammend a tax return Employers affected by Hurricane Rita. How do you ammend a tax return   The following definitions apply to employers affected by Hurricane Rita. How do you ammend a tax return Eligible employer. How do you ammend a tax return   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. How do you ammend a tax return Eligible employee. How do you ammend a tax return   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. How do you ammend a tax return An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. How do you ammend a tax return Employers affected by Hurricane Wilma. How do you ammend a tax return   The following definitions apply to employers affected by Hurricane Wilma. How do you ammend a tax return Eligible employer. How do you ammend a tax return   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. How do you ammend a tax return Eligible employee. How do you ammend a tax return   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. How do you ammend a tax return An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. How do you ammend a tax return Qualified wages. How do you ammend a tax return   Qualified wages are wages you paid or incurred before January 1, 2006, (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 the applicable hurricane, and ending on the date your trade or business resumed significant operations at that place. How do you ammend a tax return In addition, the wages must have been paid or incurred after the following date. How do you ammend a tax return August 28, 2005, for Hurricane Katrina. How do you ammend a tax return September 23, 2005, for Hurricane Rita. How do you ammend a tax return October 23, 2005, for Hurricane Wilma. How do you ammend a tax return    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. How do you ammend a tax return    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). How do you ammend a tax return Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. How do you ammend a tax return Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. How do you ammend a tax return   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. How do you ammend a tax return For a special rule that applies to railroad employees, see section 51(h)(1)(B). How do you ammend a tax return   Qualified wages do not include the following. How do you ammend a tax return Wages paid to your dependent or a related individual. How do you ammend a tax return See section 51(i)(1). How do you ammend a tax return 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. How do you ammend a tax return Wages for services of replacement workers during a strike or lockout. How do you ammend a tax return   For more information, see Form 5884-A. How do you ammend a tax return Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. How do you ammend a tax return 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 January 1, 2006, through July 1, 2006. How do you ammend a tax return 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). How do you ammend a tax return Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). How do you ammend a tax return The employer must use Form 5884-A to claim the credit. How do you ammend a tax return A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. How do you ammend a tax return The employee cannot be your dependent or a related individual. How do you ammend a tax return See section 51(i)(1). How do you ammend a tax return For more information, see Form 5884-A. How do you ammend a tax return Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. How do you ammend a tax return The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). How do you ammend a tax return However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. How do you ammend a tax return August 27, 2005, if any portion of the property is located in the GO Zone. How do you ammend a tax return September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). How do you ammend a tax return October 22, 2005, if any portion of the property is located in the Wilma GO Zone. How do you ammend a tax return The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. How do you ammend a tax return The increase in the limit applies only to costs paid or incurred before 2008. How do you ammend a tax return However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. How do you ammend a tax return For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. How do you ammend a tax return Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. How do you ammend a tax return Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone 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. How do you ammend a tax return Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. How do you ammend a tax return For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. How do you ammend a tax return For certified historic structures, the credit percentage is increased from 20% to 26%. How do you ammend a tax return For more information, see Form 3468, Investment Credit. How do you ammend a tax return Request for Copy or Transcript of Tax Return Request for copy of tax return. How do you ammend a tax return   You can use Form 4506 to order a copy of your tax return. How do you ammend a tax return Generally, there is a $39. How do you ammend a tax return 00 fee for requesting each copy of a tax return. How do you ammend a tax return 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, “Hurricane Katrina”) is written in red across the top of the form when filed. How do you ammend a tax return Request for transcript of tax return. How do you ammend a tax return   You can use Form 4506-T to order a free transcript of your tax return. How do you ammend a tax return A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. How do you ammend a tax return You can also call 1-800-829-1040 to order a transcript. How do you ammend a tax return How To Get Tax Help Special IRS assistance. How do you ammend a tax return   The IRS is providing special help for those affected by Hurricane Katrina, Rita, or Wilma, as well as survivors and personal representatives of the victims. How do you ammend a tax return 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 Hurricane Katrina, Rita, or Wilma, or who have other tax issues related to the hurricanes. How do you ammend a tax return Call 1-866-562-5227 Monday through Friday In English-7 a. How do you ammend a tax return m. How do you ammend a tax return to 10 p. How do you ammend a tax return m. How do you ammend a tax return local time In Spanish-8 a. How do you ammend a tax return m. How do you ammend a tax return to 9:30 p. How do you ammend a tax return m. How do you ammend a tax return local time   The IRS website at www. How do you ammend a tax return irs. How do you ammend a tax return gov has notices and other tax relief information. How do you ammend a tax return Check it periodically for any new guidance. How do you ammend a tax return Other help from the IRS. How do you ammend a tax return   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. How do you ammend a tax return By selecting the method that is best for you, you will have quick and easy access to tax help. How do you ammend a tax return Contacting your Taxpayer Advocate. How do you ammend a tax return   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. How do you ammend a tax return   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. How do you ammend a tax return While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. How do you ammend a tax return   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778. How do you ammend a tax return Call, write, or fax the Taxpayer Advocate office in your area. How do you ammend a tax return Call 1-800-829-4059 if you are a TTY/TDD user. How do you ammend a tax return Visit www. How do you ammend a tax return irs. How do you ammend a tax return gov/advocate. How do you ammend a tax return   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). How do you ammend a tax return Free tax services. How do you ammend a tax return   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. How do you ammend a tax return It contains a list of free tax publications and an index of tax topics. How do you ammend a tax return It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How do you ammend a tax return Internet. How do you ammend a tax return You can access the IRS website 24 hours a day, 7 days a week, at www. How do you ammend a tax return irs. How do you ammend a tax return gov to: E-file your return. How do you ammend a tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How do you ammend a tax return Check the status of your refund. How do you ammend a tax return Click on Where's My Refund. How do you ammend a tax return Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). How do you ammend a tax return 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. How do you ammend a tax return Download forms, instructions, and publications. How do you ammend a tax return Order IRS products online. How do you ammend a tax return Research your tax questions online. How do you ammend a tax return Search publications online by topic or keyword. How do you ammend a tax return View Internal Revenue Bulletins (IRBs) published in the last few years. How do you ammend a tax return Figure your withholdin
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Understanding your CP259B Notice

Your organization didn’t file a Form 990-PF.


What you need to do

  • File a Form 990-PF
  • Complete the response page
  • Mail it to the address on the notice

    Answers to Common Questions

    What should I do if I have all ready filed Form 990-PF?
    If you filed within the last four weeks using the same name and Employer ID number (EIN) on your notice, you don’t have to do anything. Our system may not have processed your return at the time we mailed the notice.
    If you filed more than four weeks ago or used a different name or EIN, complete the Response form starting on Page 3, and mail it to us with a signed and dated copy of the return.

    What should I do if I don’t think I have to file a Form 990-PF?
    Complete the response form starting on Page 3 of the notice and mail it to us.


    Understanding your notice

    Reading your notice
    Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

    Notice CP259B, Page 1

    Notice CP259B, Page 2

    Notice CP259B, Page 3

    Notice CP259B, Page 4

Page Last Reviewed or Updated: 15-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The How Do You Ammend A Tax Return

How do you ammend a tax return Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. How do you ammend a tax return Valor justo de mercado. How do you ammend a tax return Excepción en el caso de propiedad inmueble de uso personal. How do you ammend a tax return Más información. How do you ammend a tax return Para pedir formularios y publicaciones. How do you ammend a tax return Preguntas sobre los impuestos. How do you ammend a tax return Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). How do you ammend a tax return Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. How do you ammend a tax return Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. How do you ammend a tax return Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. How do you ammend a tax return Llene los Anexos 1 al 20. How do you ammend a tax return Lea las instrucciones del Formulario 4684, en inglés. How do you ammend a tax return Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. How do you ammend a tax return Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. How do you ammend a tax return Utilice lo que se halla en la. How do you ammend a tax return . How do you ammend a tax return . How do you ammend a tax return Y anótelo en el Formulario 4684. How do you ammend a tax return . How do you ammend a tax return . How do you ammend a tax return Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. How do you ammend a tax return Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. How do you ammend a tax return Todo reembolso que usted reciba reducirá la cantidad de la pérdida. How do you ammend a tax return Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. How do you ammend a tax return Cantidad de la pérdida. How do you ammend a tax return   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. How do you ammend a tax return Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. How do you ammend a tax return (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). How do you ammend a tax return De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. How do you ammend a tax return   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. How do you ammend a tax return Costo u otra base. How do you ammend a tax return   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. How do you ammend a tax return Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. How do you ammend a tax return Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. How do you ammend a tax return Valor justo de mercado. How do you ammend a tax return   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. How do you ammend a tax return Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. How do you ammend a tax return Cálculos separados. How do you ammend a tax return   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. How do you ammend a tax return Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. How do you ammend a tax return Excepción en el caso de propiedad inmueble de uso personal. How do you ammend a tax return   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. How do you ammend a tax return Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. How do you ammend a tax return La base ajustada de toda la propiedad. How do you ammend a tax return Límites de la deducción. How do you ammend a tax return   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. How do you ammend a tax return Esto se hace en la sección A del Formulario 4684, en inglés. How do you ammend a tax return Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). How do you ammend a tax return Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). How do you ammend a tax return Más información. How do you ammend a tax return   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. How do you ammend a tax return Cuándo su pérdida es deducible. How do you ammend a tax return   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. How do you ammend a tax return Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. How do you ammend a tax return No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. How do you ammend a tax return Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). How do you ammend a tax return Comentarios y sugerencias. How do you ammend a tax return   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. How do you ammend a tax return   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How do you ammend a tax return NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. How do you ammend a tax return Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. How do you ammend a tax return   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. How do you ammend a tax return gov. How do you ammend a tax return Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. How do you ammend a tax return Usted también nos puede enviar comentarios desde la página web en www. How do you ammend a tax return irs. How do you ammend a tax return gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). How do you ammend a tax return Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. How do you ammend a tax return Para pedir formularios y publicaciones. How do you ammend a tax return   Visite www. How do you ammend a tax return irs. How do you ammend a tax return gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. How do you ammend a tax return  Internal Revenue Service 1201 N. How do you ammend a tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. How do you ammend a tax return   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. How do you ammend a tax return gov/espanol o llame al 1-800-829-1040. How do you ammend a tax return No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. How do you ammend a tax return Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. How do you ammend a tax return Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. How do you ammend a tax return   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. How do you ammend a tax return El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. How do you ammend a tax return En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. How do you ammend a tax return Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. How do you ammend a tax return gov o llame al 1-800-906-9887 o 1-800-829-1040. How do you ammend a tax return   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). How do you ammend a tax return Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. How do you ammend a tax return aarp. How do you ammend a tax return org/money/taxaide. How do you ammend a tax return   Para más información sobre estos programas, visite IRS. How do you ammend a tax return gov e ingrese la palabra clave “VITA” en la esquina superior derecha. How do you ammend a tax return Internet. How do you ammend a tax return Puede tener acceso al sitio web del IRS, www. How do you ammend a tax return irs. How do you ammend a tax return gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. How do you ammend a tax return Visite www. How do you ammend a tax return irs. How do you ammend a tax return gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . How do you ammend a tax return Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. How do you ammend a tax return Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). How do you ammend a tax return Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. How do you ammend a tax return Presentar la declaración por medio del sistema electrónico e-file. How do you ammend a tax return Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. How do you ammend a tax return Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. How do you ammend a tax return Pedir productos del IRS a través de Internet. How do you ammend a tax return Buscar información en Internet para aclarar sus preguntas acerca de impuestos. How do you ammend a tax return Buscar publicaciones en Internet por tema o palabra clave. How do you ammend a tax return Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. How do you ammend a tax return Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. How do you ammend a tax return Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. How do you ammend a tax return irs. How do you ammend a tax return gov/espanol. How do you ammend a tax return Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. How do you ammend a tax return irs. How do you ammend a tax return gov/individuals. How do you ammend a tax return Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. How do you ammend a tax return Obtener información acerca de cómo abrir y administrar un pequeño negocio. How do you ammend a tax return Teléfono. How do you ammend a tax return Muchos servicios están disponibles por teléfono. How do you ammend a tax return Cómo pedir formularios, instrucciones y publicaciones. How do you ammend a tax return Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. How do you ammend a tax return Deberá recibir lo que ha pedido dentro de 10 días. How do you ammend a tax return Cómo hacer preguntas relacionadas con los impuestos. How do you ammend a tax return Llame al IRS para hacer preguntas al 1-800-829-1040. How do you ammend a tax return Cómo resolver problemas. How do you ammend a tax return Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). How do you ammend a tax return Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. How do you ammend a tax return Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. How do you ammend a tax return Para obtener el número telefónico, visite el sitio web www. How do you ammend a tax return irs. How do you ammend a tax return gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). How do you ammend a tax return Equipo TTY/TDD. How do you ammend a tax return Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. How do you ammend a tax return Temas TeleTax. How do you ammend a tax return Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. How do you ammend a tax return Información sobre los reembolsos. How do you ammend a tax return Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. How do you ammend a tax return Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. How do you ammend a tax return La aplicación IRS2Go es una manera nueva para nosotros proveerle información. How do you ammend a tax return Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. How do you ammend a tax return Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. How do you ammend a tax return Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). How do you ammend a tax return Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. How do you ammend a tax return Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. How do you ammend a tax return Otra información relacionada con los reembolsos. How do you ammend a tax return Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. How do you ammend a tax return Cómo evaluar la calidad de nuestros servicios telefónicos. How do you ammend a tax return Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. How do you ammend a tax return Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. How do you ammend a tax return Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. How do you ammend a tax return Visitas en persona. How do you ammend a tax return Muchos productos y servicios están disponibles en varios lugares públicos. How do you ammend a tax return Productos. How do you ammend a tax return Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. How do you ammend a tax return Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. How do you ammend a tax return Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. How do you ammend a tax return Servicios. How do you ammend a tax return Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. How do you ammend a tax return Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. How do you ammend a tax return Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. How do you ammend a tax return No se necesita cita, simplemente venga a hacer su consulta. How do you ammend a tax return Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. How do you ammend a tax return Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. How do you ammend a tax return Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. How do you ammend a tax return Los demás asuntos se tramitan sin necesidad de hacer una cita. How do you ammend a tax return Para obtener el número telefónico de la oficina local, visite el sitio web www. How do you ammend a tax return irs. How do you ammend a tax return gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). How do you ammend a tax return Correspondencia. How do you ammend a tax return Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. How do you ammend a tax return  Internal Revenue Service 1201 N. How do you ammend a tax return Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. How do you ammend a tax return   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. How do you ammend a tax return Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. How do you ammend a tax return Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. How do you ammend a tax return Tenga presente que lo peor que se puede hacer es no hacer nada. How do you ammend a tax return   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. How do you ammend a tax return Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. How do you ammend a tax return Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. How do you ammend a tax return   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. How do you ammend a tax return A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. How do you ammend a tax return Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. How do you ammend a tax return Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. How do you ammend a tax return ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. How do you ammend a tax return Nuestro kit de herramientas tributarias, disponible en www. How do you ammend a tax return taxpayeradvocate. How do you ammend a tax return irs. How do you ammend a tax return gov/Home/Spanish le puede ayudar a entender estos derechos. How do you ammend a tax return   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. How do you ammend a tax return irs. How do you ammend a tax return gov/advocate. How do you ammend a tax return Usted también podría llamarnos gratis al 1-877-777-4778. How do you ammend a tax return   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. How do you ammend a tax return Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. How do you ammend a tax return irs. How do you ammend a tax return gov/advocate. How do you ammend a tax return Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). How do you ammend a tax return   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. How do you ammend a tax return Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. How do you ammend a tax return Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. How do you ammend a tax return Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. How do you ammend a tax return Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. How do you ammend a tax return irs. How do you ammend a tax return gov/espanol/article/0,,id=219303,00. How do you ammend a tax return html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. How do you ammend a tax return Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. How do you ammend a tax return Servicios Tributarios Gratuitos. How do you ammend a tax return   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. How do you ammend a tax return Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. How do you ammend a tax return La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. How do you ammend a tax return La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. How do you ammend a tax return Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. How do you ammend a tax return   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. How do you ammend a tax return Discos DVD para productos tributarios. How do you ammend a tax return Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. How do you ammend a tax return Formularios, instrucciones y publicaciones de impuestos de años anteriores. How do you ammend a tax return Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. How do you ammend a tax return Preguntas sobre leyes tributarias hechas con frecuencia. How do you ammend a tax return Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. How do you ammend a tax return Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. How do you ammend a tax return Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. How do you ammend a tax return Internal Revenue Bulletins (Boletines del IRS). How do you ammend a tax return Apoyo técnico telefónico gratuito y por correo electrónico. How do you ammend a tax return El CD que se expide dos veces al año. How do you ammend a tax return  — La primera entrega se envía a principios de enero del año 2012. How do you ammend a tax return  — La última entrega se envía a principios de marzo del año 2012. How do you ammend a tax return Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. How do you ammend a tax return irs. How do you ammend a tax return gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). How do you ammend a tax return Prev  Up  Next   Home   More Online Publications