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Http www hrblock com 3. Http www hrblock com   Rent Expense Table of Contents Introduction Topics - This chapter discusses: RentConditional sales contract. Http www hrblock com Leveraged leases. Http www hrblock com Leveraged leases of limited-use property. Http www hrblock com Taxes on Leased Property Cost of Getting a Lease Improvements by Lessee Capitalizing Rent Expenses Introduction This chapter discusses the tax treatment of rent or lease payments you make for property you use in your business but do not own. Http www hrblock com It also discusses how to treat other kinds of payments you make that are related to your use of this property. Http www hrblock com These include payments you make for taxes on the property. Http www hrblock com Topics - This chapter discusses: The definition of rent Taxes on leased property The cost of getting a lease Improvements by the lessee Capitalizing rent expenses Rent Rent is any amount you pay for the use of property you do not own. Http www hrblock com In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. Http www hrblock com If you have or will receive equity in or title to the property, the rent is not deductible. Http www hrblock com Unreasonable rent. Http www hrblock com   You cannot take a rental deduction for unreasonable rent. Http www hrblock com Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Http www hrblock com Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Http www hrblock com Rent is not unreasonable just because it is figured as a percentage of gross sales. Http www hrblock com For examples of related persons, see Related persons in chapter 2, Publication 544. Http www hrblock com Rent on your home. Http www hrblock com   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Http www hrblock com You must meet the requirements for business use of your home. Http www hrblock com For more information, see Business use of your home in chapter 1. Http www hrblock com Rent paid in advance. Http www hrblock com   Generally, rent paid in your trade or business is deductible in the year paid or accrued. Http www hrblock com If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Http www hrblock com You can deduct the rest of your payment only over the period to which it applies. Http www hrblock com Example 1. Http www hrblock com You are a calendar year taxpayer and you leased a building for 5 years beginning July 1. Http www hrblock com Your rent is $12,000 per year. Http www hrblock com You paid the first year's rent ($12,000) on June 30. Http www hrblock com You can deduct only $6,000 (6/12 × $12,000) for the rent that applies to the first year. Http www hrblock com Example 2. Http www hrblock com You are a calendar year taxpayer. Http www hrblock com Last January you leased property for 3 years for $6,000 a year. Http www hrblock com You paid the full $18,000 (3 × $6,000) during the first year of the lease. Http www hrblock com Each year you can deduct only $6,000, the part of the lease that applies to that year. Http www hrblock com Canceling a lease. Http www hrblock com   You generally can deduct as rent an amount you pay to cancel a business lease. Http www hrblock com Lease or purchase. Http www hrblock com   There may be instances in which you must determine whether your payments are for rent or for the purchase of the property. Http www hrblock com You must first determine whether your agreement is a lease or a conditional sales contract. Http www hrblock com Payments made under a conditional sales contract are not deductible as rent expense. Http www hrblock com Conditional sales contract. Http www hrblock com   Whether an agreement is a conditional sales contract depends on the intent of the parties. Http www hrblock com Determine intent based on the provisions of the agreement and the facts and circumstances that exist when you make the agreement. Http www hrblock com No single test, or special combination of tests, always applies. Http www hrblock com However, in general, an agreement may be considered a conditional sales contract rather than a lease if any of the following is true. Http www hrblock com The agreement applies part of each payment toward an equity interest you will receive. Http www hrblock com You get title to the property after you make a stated amount of required payments. Http www hrblock com The amount you must pay to use the property for a short time is a large part of the amount you would pay to get title to the property. Http www hrblock com You pay much more than the current fair rental value of the property. Http www hrblock com You have an option to buy the property at a nominal price compared to the value of the property when you may exercise the option. Http www hrblock com Determine this value when you make the agreement. Http www hrblock com You have an option to buy the property at a nominal price compared to the total amount you have to pay under the agreement. Http www hrblock com The agreement designates part of the payments as interest, or that part is easy to recognize as interest. Http www hrblock com Leveraged leases. Http www hrblock com   Leveraged lease transactions may not be considered leases. Http www hrblock com Leveraged leases generally involve three parties: a lessor, a lessee, and a lender to the lessor. Http www hrblock com Usually the lease term covers a large part of the useful life of the leased property, and the lessee's payments to the lessor are enough to cover the lessor's payments to the lender. Http www hrblock com   If you plan to take part in what appears to be a leveraged lease, you may want to get an advance ruling. Http www hrblock com Revenue Procedure 2001-28 on page 1156 of Internal Revenue Bulletin 2001-19 contains the guidelines the IRS will use to determine if a leveraged lease is a lease for federal income tax purposes. Http www hrblock com Revenue Procedure 2001-29 on page 1160 of the same Internal Revenue Bulletin provides the information required to be furnished in a request for an advance ruling on a leveraged lease transaction. Http www hrblock com Internal Revenue Bulletin 2001-19 is available at www. Http www hrblock com irs. Http www hrblock com gov/pub/irs-irbs/irb01-19. Http www hrblock com pdf. Http www hrblock com   In general, Revenue Procedure 2001-28 provides that, for advance ruling purposes only, the IRS will consider the lessor in a leveraged lease transaction to be the owner of the property and the transaction to be a valid lease if all the factors in the revenue procedure are met, including the following. Http www hrblock com The lessor must maintain a minimum unconditional “at risk” equity investment in the property (at least 20% of the cost of the property) during the entire lease term. Http www hrblock com The lessee may not have a contractual right to buy the property from the lessor at less than fair market value when the right is exercised. Http www hrblock com The lessee may not invest in the property, except as provided by Revenue Procedure 2001-28. Http www hrblock com The lessee may not lend any money to the lessor to buy the property or guarantee the loan used by the lessor to buy the property. Http www hrblock com The lessor must show that it expects to receive a profit apart from the tax deductions, allowances, credits, and other tax attributes. Http www hrblock com   The IRS may charge you a user fee for issuing a tax ruling. Http www hrblock com For more information, see Revenue Procedure 2014-1 available at  www. Http www hrblock com irs. Http www hrblock com gov/irb/2014-1_IRB/ar05. Http www hrblock com html. Http www hrblock com Leveraged leases of limited-use property. Http www hrblock com   The IRS will not issue advance rulings on leveraged leases of so-called limited-use property. Http www hrblock com Limited-use property is property not expected to be either useful to or usable by a lessor at the end of the lease term except for continued leasing or transfer to a lessee. Http www hrblock com See Revenue Procedure 2001-28 for examples of limited-use property and property that is not limited-use property. Http www hrblock com Leases over $250,000. Http www hrblock com   Special rules are provided for certain leases of tangible property. Http www hrblock com The rules apply if the lease calls for total payments of more than $250,000 and any of the following apply. Http www hrblock com Rents increase during the lease. Http www hrblock com Rents decrease during the lease. Http www hrblock com Rents are deferred (rent is payable after the end of the calendar year following the calendar year in which the use occurs and the rent is allocated). Http www hrblock com Rents are prepaid (rent is payable before the end of the calendar year preceding the calendar year in which the use occurs and the rent is allocated). Http www hrblock com These rules do not apply if your lease specifies equal amounts of rent for each month in the lease term and all rent payments are due in the calendar year to which the rent relates (or in the preceding or following calendar year). Http www hrblock com   Generally, if the special rules apply, you must use an accrual method of accounting (and time value of money principles) for your rental expenses, regardless of your overall method of accounting. Http www hrblock com In addition, in certain cases in which the IRS has determined that a lease was designed to achieve tax avoidance, you must take rent and stated or imputed interest into account under a constant rental accrual method in which the rent is treated as accruing ratably over the entire lease term. Http www hrblock com For details, see section 467 of the Internal Revenue Code. Http www hrblock com Taxes on Leased Property If you lease business property, you can deduct as additional rent any taxes you have to pay to or for the lessor. Http www hrblock com When you can deduct these taxes as additional rent depends on your accounting method. Http www hrblock com Cash method. Http www hrblock com   If you use the cash method of accounting, you can deduct the taxes as additional rent only for the tax year in which you pay them. Http www hrblock com Accrual method. Http www hrblock com   If you use an accrual method of accounting, you can deduct taxes as additional rent for the tax year in which you can determine all the following. Http www hrblock com That you have a liability for taxes on the leased property. Http www hrblock com How much the liability is. Http www hrblock com That economic performance occurred. Http www hrblock com   The liability and amount of taxes are determined by state or local law and the lease agreement. Http www hrblock com Economic performance occurs as you use the property. Http www hrblock com Example 1. Http www hrblock com Oak Corporation is a calendar year taxpayer that uses an accrual method of accounting. Http www hrblock com Oak leases land for use in its business. Http www hrblock com Under state law, owners of real property become liable (incur a lien on the property) for real estate taxes for the year on January 1 of that year. Http www hrblock com However, they do not have to pay these taxes until July 1 of the next year (18 months later) when tax bills are issued. Http www hrblock com Under the terms of the lease, Oak becomes liable for the real estate taxes in the later year when the tax bills are issued. Http www hrblock com If the lease ends before the tax bill for a year is issued, Oak is not liable for the taxes for that year. Http www hrblock com Oak cannot deduct the real estate taxes as rent until the tax bill is issued. Http www hrblock com This is when Oak's liability under the lease becomes fixed. Http www hrblock com Example 2. Http www hrblock com The facts are the same as in Example 1 except that, according to the terms of the lease, Oak becomes liable for the real estate taxes when the owner of the property becomes liable for them. Http www hrblock com As a result, Oak will deduct the real estate taxes as rent on its tax return for the earlier year. Http www hrblock com This is the year in which Oak's liability under the lease becomes fixed. Http www hrblock com Cost of Getting a Lease You may either enter into a new lease with the lessor of the property or get an existing lease from another lessee. Http www hrblock com Very often when you get an existing lease from another lessee, you must pay the previous lessee money to get the lease, besides having to pay the rent on the lease. Http www hrblock com If you get an existing lease on property or equipment for your business, you generally must amortize any amount you pay to get that lease over the remaining term of the lease. Http www hrblock com For example, if you pay $10,000 to get a lease and there are 10 years remaining on the lease with no option to renew, you can deduct $1,000 each year. Http www hrblock com The cost of getting an existing lease of tangible property is not subject to the amortization rules for section 197 intangibles discussed in chapter 8. Http www hrblock com Option to renew. Http www hrblock com   The term of the lease for amortization includes all renewal options plus any other period for which you and the lessor reasonably expect the lease to be renewed. Http www hrblock com However, this applies only if less than 75% of the cost of getting the lease is for the term remaining on the purchase date (not including any period for which you may choose to renew, extend, or continue the lease). Http www hrblock com Allocate the lease cost to the original term and any option term based on the facts and circumstances. Http www hrblock com In some cases, it may be appropriate to make the allocation using a present value computation. Http www hrblock com For more information, see Regulations section 1. Http www hrblock com 178-1(b)(5). Http www hrblock com Example 1. Http www hrblock com You paid $10,000 to get a lease with 20 years remaining on it and two options to renew for 5 years each. Http www hrblock com Of this cost, you paid $7,000 for the original lease and $3,000 for the renewal options. Http www hrblock com Because $7,000 is less than 75% of the total $10,000 cost of the lease (or $7,500), you must amortize the $10,000 over 30 years. Http www hrblock com That is the remaining life of your present lease plus the periods for renewal. Http www hrblock com Example 2. Http www hrblock com The facts are the same as in Example 1, except that you paid $8,000 for the original lease and $2,000 for the renewal options. Http www hrblock com You can amortize the entire $10,000 over the 20-year remaining life of the original lease. Http www hrblock com The $8,000 cost of getting the original lease was not less than 75% of the total cost of the lease (or $7,500). Http www hrblock com Cost of a modification agreement. Http www hrblock com   You may have to pay an additional “rent” amount over part of the lease period to change certain provisions in your lease. Http www hrblock com You must capitalize these payments and amortize them over the remaining period of the lease. Http www hrblock com You cannot deduct the payments as additional rent, even if they are described as rent in the agreement. Http www hrblock com Example. Http www hrblock com You are a calendar year taxpayer and sign a 20-year lease to rent part of a building starting on January 1. Http www hrblock com However, before you occupy it, you decide that you really need less space. Http www hrblock com The lessor agrees to reduce your rent from $7,000 to $6,000 per year and to release the excess space from the original lease. Http www hrblock com In exchange, you agree to pay an additional rent amount of $3,000, payable in 60 monthly installments of $50 each. Http www hrblock com   You must capitalize the $3,000 and amortize it over the 20-year term of the lease. Http www hrblock com Your amortization deduction each year will be $150 ($3,000 ÷ 20). Http www hrblock com You cannot deduct the $600 (12 × $50) that you will pay during each of the first 5 years as rent. Http www hrblock com Commissions, bonuses, and fees. Http www hrblock com   Commissions, bonuses, fees, and other amounts you pay to get a lease on property you use in your business are capital costs. Http www hrblock com You must amortize these costs over the term of the lease. Http www hrblock com Loss on merchandise and fixtures. Http www hrblock com   If you sell at a loss merchandise and fixtures that you bought solely to get a lease, the loss is a cost of getting the lease. Http www hrblock com You must capitalize the loss and amortize it over the remaining term of the lease. Http www hrblock com Improvements by Lessee If you add buildings or make other permanent improvements to leased property, depreciate the cost of the improvements using the modified accelerated cost recovery system (MACRS). Http www hrblock com Depreciate the property over its appropriate recovery period. Http www hrblock com You cannot amortize the cost over the remaining term of the lease. Http www hrblock com If you do not keep the improvements when you end the lease, figure your gain or loss based on your adjusted basis in the improvements at that time. Http www hrblock com For more information, see the discussion of MACRS in Publication 946, How To Depreciate Property. Http www hrblock com Assignment of a lease. Http www hrblock com   If a long-term lessee who makes permanent improvements to land later assigns all lease rights to you for money and you pay the rent required by the lease, the amount you pay for the assignment is a capital investment. Http www hrblock com If the rental value of the leased land increased since the lease began, part of your capital investment is for that increase in the rental value. Http www hrblock com The rest is for your investment in the permanent improvements. Http www hrblock com   The part that is for the increased rental value of the land is a cost of getting a lease, and you amortize it over the remaining term of the lease. Http www hrblock com You can depreciate the part that is for your investment in the improvements over the recovery period of the property as discussed earlier, without regard to the lease term. Http www hrblock com Capitalizing Rent Expenses Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Http www hrblock com Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Http www hrblock com You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Http www hrblock com Indirect costs include amounts incurred for renting or leasing equipment, facilities, or land. Http www hrblock com Uniform capitalization rules. Http www hrblock com   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Http www hrblock com Produce real property or tangible personal property. Http www hrblock com For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Http www hrblock com Acquire property for resale. Http www hrblock com However, these rules do not apply to the following property. Http www hrblock com Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Http www hrblock com Property you produce if you meet either of the following conditions. Http www hrblock com Your indirect costs of producing the property are $200,000 or less. Http www hrblock com You use the cash method of accounting and do not account for inventories. Http www hrblock com Example 1. Http www hrblock com You rent construction equipment to build a storage facility. Http www hrblock com If you are subject to the uniform capitalization rules, you must capitalize as part of the cost of the building the rent you paid for the equipment. Http www hrblock com You recover your cost by claiming a deduction for depreciation on the building. Http www hrblock com Example 2. Http www hrblock com You rent space in a facility to conduct your business of manufacturing tools. Http www hrblock com If you are subject to the uniform capitalization rules, you must include the rent you paid to occupy the facility in the cost of the tools you produce. Http www hrblock com More information. Http www hrblock com   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Http www hrblock com Prev  Up  Next   Home   More Online Publications
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Http www hrblock com 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. Http www hrblock com 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). Http www hrblock com Definitions The following definitions are used throughout this publication. Http www hrblock com 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. Http www hrblock com See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Http www hrblock com 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. Http www hrblock com You will need to know this date when using this publication for the various tax provisions. Http www hrblock com Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Http www hrblock com 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. Http www hrblock com Charles, Stone, Taney, Vernon, and Webster. Http www hrblock com 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Http www hrblock com 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. Http www hrblock com *For more details, go to www. Http www hrblock com fema. Http www hrblock com 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. Http www hrblock com Charitable Giving Incentives. Http www hrblock com Net Operating Losses. Http www hrblock com Education Credits. Http www hrblock com Recapture of Federal Mortgage Subsidy. Http www hrblock com Tax Relief for Temporary Relocation. Http www hrblock com Employee Retention Credit. Http www hrblock com Employer Housing Credit and Exclusion. Http www hrblock com Demolition and Clean-up Costs. Http www hrblock com Increase in Rehabilitation Credit. Http www hrblock com Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Http www hrblock com Clair, and Scott. Http www hrblock com 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Http www hrblock com 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Http www hrblock com 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. Http www hrblock com 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Http www hrblock com 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Http www hrblock com 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. Http www hrblock com Genevieve, St. Http www hrblock com Louis, the Independent City of St. Http www hrblock com Louis, Scott, Sullivan, and Worth. Http www hrblock com 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Http www hrblock com 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. Http www hrblock com 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Http www hrblock com 06/05/2008through07/25/2008 Wisconsin Lafayette. Http www hrblock com * For more details, go to www. Http www hrblock com fema. Http www hrblock com gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Http www hrblock com Individuals. Http www hrblock com   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Http www hrblock com 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. Http www hrblock com   A qualified contribution must also meet all of the following requirements. Http www hrblock com Be paid after May 1, 2008, and before January 1, 2009. Http www hrblock com The contribution must be for relief efforts in one or more Midwestern disaster areas. Http www hrblock com 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. Http www hrblock com   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Http www hrblock com You can carry over any contributions you are not able to deduct for 2008 because of this limit. Http www hrblock com In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Http www hrblock com Exception. Http www hrblock com   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. Http www hrblock com Corporations. Http www hrblock com   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. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Http www hrblock com Partners and shareholders. Http www hrblock com   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Http www hrblock com More information. Http www hrblock com   For more information, see Publication 526 or Publication 542, Corporations. Http www hrblock com Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Http www hrblock com Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Http www hrblock com 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. Http www hrblock com 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Http www hrblock com 41 cents per mile for the period July 1 through December 31, 2008. Http www hrblock com Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Http www hrblock com 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. Http www hrblock com You cannot claim a deduction or credit for amounts you exclude. Http www hrblock com You must keep records of miles driven, time, place (or use), and purpose of the mileage. Http www hrblock com The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Http www hrblock com 50. Http www hrblock com 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Http www hrblock com 58. Http www hrblock com 5 cents per mile for the period July 1 through December 31, 2008. Http www hrblock com Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Http www hrblock com 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. Http www hrblock com For more information, see Publication 547. Http www hrblock com Limits on personal casualty or theft losses. Http www hrblock com   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. Http www hrblock com 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. Http www hrblock com When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Http www hrblock com 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. Http www hrblock com When to deduct the loss. Http www hrblock com   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Http www hrblock com However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Http www hrblock com Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Http www hrblock com   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. Http www hrblock com Cross out “2008” and enter “2007” at the top of Form 4684. Http www hrblock com Time limit for making election. Http www hrblock com   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Http www hrblock com The due date (without extensions) for filing your 2008 income tax return. Http www hrblock com The due date (with extensions) for filing your 2007 income tax return. Http www hrblock com Example. Http www hrblock com 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. Http www hrblock com Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Http www hrblock com 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. Http www hrblock com 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). Http www hrblock com 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. Http www hrblock com For more information, see the Instructions for Form 4684. Http www hrblock com Net Operating Losses This benefit applies only to the counties in Table 1. Http www hrblock com Qualified disaster recovery assistance loss. Http www hrblock com   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Http www hrblock com 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. Http www hrblock com In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Http www hrblock com   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. Http www hrblock com Qualified disaster recovery assistance casualty loss. Http www hrblock com   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. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com More information. Http www hrblock com   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Http www hrblock com 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. Http www hrblock com Definitions Qualified disaster recovery assistance distribution. Http www hrblock com   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Http www hrblock com The distribution was made on or after the applicable disaster date and before January 1, 2010. Http www hrblock com Your main home was located in a Midwestern disaster area on the applicable disaster date. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com   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. Http www hrblock com Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Http www hrblock com   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Http www hrblock com 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. Http www hrblock com   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. Http www hrblock com Eligible retirement plan. Http www hrblock com   An eligible retirement plan can be any of the following. Http www hrblock com A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Http www hrblock com A qualified annuity plan. Http www hrblock com A tax-sheltered annuity contract. Http www hrblock com A governmental section 457 deferred compensation plan. Http www hrblock com A traditional, SEP, SIMPLE, or Roth IRA. Http www hrblock com Main home. Http www hrblock com   Generally, your main home is the home where you live most of the time. Http www hrblock com A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Http www hrblock com Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Http www hrblock com Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Http www hrblock com However, if you elect, you can include the entire distribution in your income in the year it was received. Http www hrblock com 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). Http www hrblock com 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. Http www hrblock com For more information, see Form 8930. Http www hrblock com Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Http www hrblock com 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. Http www hrblock com Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Http www hrblock com However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Http www hrblock com You have three years from the day after the date you received the distribution to make a repayment. Http www hrblock com Amounts that are repaid are treated as a qualified rollover and are not included in income. Http www hrblock com Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Http www hrblock com See Form 8930 for more information on how to report repayments. Http www hrblock com Exceptions. Http www hrblock com   You cannot repay the following types of distributions. Http www hrblock com Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Http www hrblock com Required minimum distributions. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Http www hrblock com To be a qualified distribution, the distribution must meet all of the following requirements. Http www hrblock com 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. Http www hrblock com The distribution was received after the date that was 6 months before the day after the applicable disaster date. Http www hrblock com 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. Http www hrblock com Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Http www hrblock com Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Http www hrblock com 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. Http www hrblock com You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Http www hrblock com Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Http www hrblock com The following benefits are available to qualified individuals. Http www hrblock com Increases to the limits for distributions treated as loans from employer plans. Http www hrblock com A 1-year suspension for payments due on plan loans. Http www hrblock com Qualified individual. Http www hrblock com   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. Http www hrblock com 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. Http www hrblock com Limits on plan loans. Http www hrblock com   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Http www hrblock com In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Http www hrblock com 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. Http www hrblock com One-year suspension of loan payments. Http www hrblock com   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Http www hrblock com 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. Http www hrblock com Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Http www hrblock com 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. Http www hrblock com Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Http www hrblock com 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. Http www hrblock com Earned income. Http www hrblock com    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. Http www hrblock com 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. Http www hrblock com Joint returns. Http www hrblock com   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Http www hrblock com If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Http www hrblock com Making the election. Http www hrblock com   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. Http www hrblock com However, you can make the election for the additional child tax credit even if you do not take the EIC. Http www hrblock com   Electing to use your 2007 earned income can increase or decrease your EIC. Http www hrblock com Take the following steps to decide whether to make the election. Http www hrblock com Figure your 2008 EIC using your 2007 earned income. Http www hrblock com Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Http www hrblock com Add the results of (1) and (2). Http www hrblock com Figure your 2008 EIC using your 2008 earned income. Http www hrblock com Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Http www hrblock com Add the results of (4) and (5). Http www hrblock com Compare the results of (3) and (6). Http www hrblock com If (3) is larger than (6), it is to your benefit to make the election. Http www hrblock com If (3) is equal to or smaller than (6), making the election will not help you. Http www hrblock com   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. Http www hrblock com   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. Http www hrblock com Getting your 2007 tax return information. Http www hrblock com   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. Http www hrblock com You can also get this information by visiting the IRS website at www. Http www hrblock com irs. Http www hrblock com gov. Http www hrblock com   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. Http www hrblock com See Request for Copy or Transcript of Tax Return on page 11. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com The additional exemption amount is claimed on Form 8914. Http www hrblock com You can claim an additional exemption amount only one time for a specific individual. Http www hrblock com If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Http www hrblock com The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Http www hrblock com Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Http www hrblock com The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Http www hrblock com If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com 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). Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Http www hrblock com You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Http www hrblock com Food, clothing, or personal items consumed or used by the displaced individual. Http www hrblock com Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Http www hrblock com Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com For more information, see Form 8914. Http www hrblock com Education Credits This benefit applies only to the counties in Table 1. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Http www hrblock com The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Http www hrblock com This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Http www hrblock com 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. Http www hrblock com Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Http www hrblock com For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Http www hrblock com You will need to contact the eligible educational institution for qualified room and board costs. Http www hrblock com For more information, see Form 8863. Http www hrblock com See Form 8917 for the tuition and fees deduction. Http www hrblock com Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Http www hrblock com You may also have to reduce certain tax attributes by the amount excluded. Http www hrblock com For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Http www hrblock com Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Http www hrblock com 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. Http www hrblock com However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Http www hrblock com The IRS has exercised this authority as follows. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Http www hrblock com An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Http www hrblock com The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Http www hrblock com Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Http www hrblock com Use Form 5884-A to claim the credit. Http www hrblock com Employers affected by the severe storms, tornadoes, or flooding. Http www hrblock com   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Http www hrblock com Eligible employer. Http www hrblock com   For this purpose, an eligible employer is any employer who meets all of the following. Http www hrblock com Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Http www hrblock com Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Http www hrblock com 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. Http www hrblock com Eligible employee. Http www hrblock com   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. Http www hrblock com 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. Http www hrblock com Qualified wages. Http www hrblock com   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. Http www hrblock com In addition, the wages must have been paid or incurred after the applicable disaster date. Http www hrblock com    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. Http www hrblock com    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Http www hrblock com Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Http www hrblock com Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Http www hrblock com   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. Http www hrblock com For a special rule that applies to railroad employees, see section 51(h)(1)(B). Http www hrblock com   Qualified wages do not include the following. Http www hrblock com Wages paid to your dependent or a related individual. Http www hrblock com See section 51(i)(1). Http www hrblock com 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. Http www hrblock com Wages for services of replacement workers during a strike or lockout. Http www hrblock com   For more information, see Form 5884-A. Http www hrblock com Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Http www hrblock com An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Http www hrblock com 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. Http www hrblock com 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). Http www hrblock com Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Http www hrblock com The employer must use Form 5884-A to claim the credit. Http www hrblock com 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. Http www hrblock com The employee cannot be your dependent or a related individual. Http www hrblock com See section 51(i)(1). Http www hrblock com For more information, see Form 5884-A. Http www hrblock com Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com 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. Http www hrblock com Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Http www hrblock com 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. Http www hrblock com For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Http www hrblock com For certified historic structures, the credit percentage is increased from 20% to 26%. Http www hrblock com For more information, see Form 3468, Investment Credit. Http www hrblock com Request for Copy or Transcript of Tax Return Request for copy of tax return. Http www hrblock com   You can use Form 4506 to order a copy of your tax return. Http www hrblock com Generally, there is a $57 fee for requesting each copy of a tax return. Http www hrblock com 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. Http www hrblock com Request for transcript of tax return. Http www hrblock com   You can use Form 4506-T to order a free transcript of your tax return. Http www hrblock com A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Http www hrblock com You can also call 1-800-829-1040 to order a transcript. Http www hrblock com How To Get Tax Help Special IRS assistance. Http www hrblock com   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. Http www hrblock com 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. Http www hrblock com Call 1-866-562-5227 Monday through FridayIn English–7 a. Http www hrblock com m. Http www hrblock com to 10 p. Http www hrblock com m. Http www hrblock com local timeIn Spanish–8 a. Http www hrblock com m. Http www hrblock com to 9:30 p. Http www hrblock com m. Http www hrblock com local time   The IRS website at www. Http www hrblock com irs. Http www hrblock com gov has notices and other tax relief information. Http www hrblock com Check it periodically for any new guidance. Http www hrblock com 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. Http www hrblock com By selecting the method that is best for you, you will have quick and easy access to tax help. Http www hrblock com Contacting your Taxpayer Advocate. Http www hrblock com   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. Http www hrblock com Here are seven things every taxpayer should know about TAS: TAS is your voice at the IRS. Http www hrblock com Our service is free, confidential, and tailored to meet your needs. Http www hrblock com 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. Http www hrblock com TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Http www hrblock com This includes businesses as well as individuals. Http www hrblock com TAS employees know the IRS and how to navigate it. Http www hrblock com 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. Http www hrblock com TAS has at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Http www hrblock com You can call your local advocate, whose number is in your phone book, in Pub. Http www hrblock com 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Http www hrblock com irs. Http www hrblock com gov/advocate. Http www hrblock com You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Http www hrblock com You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Http www hrblock com taxtoolkit. Http www hrblock com irs. Http www hrblock com gov. Http www hrblock com Low Income Taxpayer Clinics (LITCs). Http www hrblock com   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Http www hrblock com LITCs are independent from the IRS. Http www hrblock com 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. Http www hrblock com If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Http www hrblock com For more information, see Publication 4134, Low Income Taxpayer Clinic List. Http www hrblock com This publication is available at www. Http www hrblock com irs. Http www hrblock com gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Http www hrblock com Free tax services. Http www hrblock com   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Http www hrblock com It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Http www hrblock com It also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on your telephone. Http www hrblock com   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Http www hrblock com Free help with your return. Http www hrblock com   Free help in preparing your return is available nationwide from IRS-trained volunteers. Http www hrblock com 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. Http www hrblock com Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Http www hrblock com To find the nearest VITA or TCE site, call 1-800-829-1040. Http www hrblock com   As part of the TCE program, AARP offers the Tax-Aide counseling program. Http www hrblock com To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website atwww. Http www hrblock com aarp. Http www hrblock com org/money/taxaide. Http www hrblock com   For more information on these programs, go to www. Http www hrblock com irs. Http www hrblock com gov and enter keyword “VITA” in the upper right-hand corner. Http www hrblock com Internet. Http www hrblock com You can access the IRS website at www. Http www hrblock com irs. Http www hrblock com gov 24 hours a day, 7 days a week to: E-file your return. Http www hrblock com Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Http www hrblock com Check the status of your 2009 refund. Http www hrblock com Go to www. Http www hrblock com irs. Http www hrblock com gov and click on Where's My Refund. Http www hrblock com 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. Http www hrblock com If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Http www hrblock com 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. Http www hrblock com Download forms, instructions, and publications. Http www hrblock com Order IRS products online. Http www hrblock com Research your tax questions online. Http www hrblock com Search publications online by topic or keyword. Http www hrblock com Use the online Internal Revenue Code, Regulations, or other official guidance. Http www hrblock com View Internal Revenue Bulletins (IRBs) published in the last few years. Http www hrblock com Figure your withholding allowances using the withholding calculator online at www. Http www hrblock com irs. Http www hrblock com gov/individuals. Http www hrblock com Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant. Http www hrblock com Sign up to receive local and national tax news by email. Http www hrblock com Get information on starting and operating a small business. Http www hrblock com Phone. Http www hrblock com Many services are available by phone. Http www hrblock com Ordering forms, instructions, and publications. Http www hrblock com Call 1-800-TAX FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Http www hrblock com You should receive your order within 10 days. Http www hrblock com Asking tax questions. Http www hrblock com Call the IRS with your tax questions at 1-800-829-1040. Http www hrblock com Solving problems. Http www hrblock com You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Http www hrblock com An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Http www hrblock com Call your local Taxpayer Assistance Center for an appointment. Http www hrblock com To find the number, go to www. Http www hrblock com irs. Http www hrblock com gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Http www hrblock com TTY/TDD equipment. Http www hrblock com If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Http www hrblock com TeleTax topics. Http www hrblock com Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Http www hrblock com Refund information. Http www hrblock com 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). Http www hrblock com 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. Http www hrblock com If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Http www hrblock com 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. Http www hrblock com Refunds are sent out weekly on Fridays. Http www hrblock com 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. Http www hrblock com Other refund information. Http www hrblock com To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Http www hrblock com Evaluating the quality of our telephone services. Http www hrblock com To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Http www hrblock com One method is for a second IRS representative to listen in on or record random telephone calls. Http www hrblock com Another is to ask some callers to complete a short survey at the end of the call. Http www hrblock com Walk-in. Http www hrblock com Many products and services are available on a walk-in basis. Http www hrblock com Products. Http www hrblock com You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Http www hrblock com 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. Http www hrblock com Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Http www hrblock com Services. Http www hrblock com You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Http www hrblock com An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Http www hrblock com 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. Http www hrblock com No appointment is necessary—just walk in. Http www hrblock com If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Http www hrblock com A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Http www hrblock com If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Http www hrblock com All other issues will be handled without an appointment. Http www hrblock com To find the number of your local office, go to www. Http www hrblock com irs. Http www hrblock com gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Http www hrblock com Mail. Http www hrblock com You can send your order for forms, instructions, and publications to the address below. Http www hrblock com You should receive a response within 10 days after your request is received. Http www hrblock com Internal Revenue Service1201 N. Http www hrblock com Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Http www hrblock com You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Http www hrblock com Prior-year forms, instructions, and publications. Http www hrblock com Tax Map: an electronic research tool and finding aid. Http www hrblock com Tax law frequently asked questions. Http www hrblock com Tax Topics from the IRS telephone response system. Http www hrblock com Internal Revenue Code—Title 26 of the U. Http www hrblock com S. Http www hrblock com Code. Http www hrblock com Fill-in, print, and save features for most tax forms. Http www hrblock com Internal Revenue Bulletins. Http www hrblock com Toll-free and email technical support. Http www hrblock com Two releases during the year. Http www hrblock com – The first release will ship the beginning of January 2010. Http www hrblock com – The final release will ship the beginning of March 2010. Http www hrblock com Purchase the DVD from National Technical Information Service (NTIS) at www. Http www hrblock com irs. Http www hrblock com 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). Http www hrblock com Prev  Up  Next   Home   More Online Publications