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Hr Block Tax Preparation

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Hr Block Tax Preparation

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

.gov Reform Effort: Improving Federal Websites

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Digital Government Strategy

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

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

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

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

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What is the .gov reform effort?

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

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

What is the federal government doing to improve federal websites?

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

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

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Who's responsible for managing this effort?

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

Where can I see a list of federal websites?

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

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

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

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

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

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

Task force members:

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

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

How was the public involved in improving federal websites?

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

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

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

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

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

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